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9 results for “reassessment u/s 147”+ Section 12A(1)clear

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Key Topics

Section 12A22Section 1210Section 118Exemption8Section 107Section 1475Section 684Penalty4Section 142(1)3

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

u/s. 147 of the Act for AY.2007-08 were pending before the AO on the date of such registration i.e 24.09.2009 accordingly the first proviso of said amendment in section 12A of the Act applicable w.e.f 01.10.2014 was not applicable in the case of the appellant.” 25. We have heard the rival contentions of the parties and perused the material

Section 1483
Addition to Income3
Cash Deposit2

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 125/ASR/2020[2016-17]Status: DisposedITAT Amritsar21 Sept 2021AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have been deemed to have been granted

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have been deemed to have been granted

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

1)] of section 12A.] 18. Based on the above said amendment, it was submitted that it was incumbent upon the lower authorities to grant the registration within 6 months of applying for registration u/s 12A of the Income Tax Act. It was submitted that under the law as applicable, the assessee should have been deemed to have been granted

M/S SHYMA LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICERII, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

147, so that the tribunal; an assessment including, by definition, reassessment, held the same to be covered within the purview of the first proviso to section 12A(2). Coming back to our discussion as to the purpose/reason/s for the stipulation of the condition of the pendency of the assessment proceedings before the AO, i.e., which inform the same

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

147, so that the tribunal; an assessment including, by definition, reassessment, held the same to be covered within the purview of the first proviso to section 12A(2). Coming back to our discussion as to the purpose/reason/s for the stipulation of the condition of the pendency of the assessment proceedings before the AO, i.e., which inform the same

M/S. SHYAM LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICER_II,, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 644/ASR/2013[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)
Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

147, so that the tribunal; an assessment including, by definition, reassessment, held the same to be covered within the purview of the first proviso to section 12A(2). Coming back to our discussion as to the purpose/reason/s for the stipulation of the condition of the pendency of the assessment proceedings before the AO, i.e., which inform the same

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

reassessment proceedings in this case were only based on presumption/ suspicion and were thus not validly initiated. 4. That having regard to the facts and circumstances of the case, the Ld. CIT (A) has erred by upholding the action of the AO that the reasons recorded by the AO without application of mind to the information available on record

M/S. RAJ DEV ,KOTKAPURA vs. INCOME TAX OFFICER WARD-1, FARIDKOT

In the result, the appeal of the assesse is allowed for statistical

ITA 93/ASR/2023[2012-13]Status: DisposedITAT Amritsar10 Jul 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Pardeep Kumar, Sr. DR
Section 131Section 139Section 142(1)Section 144Section 250Section 68

1) of the Act, and non-compliance, the AO completed assessment u/s 144 of the Act on 27.12.2019, with an addition 3 Raj Dev v. ITO u/s 68 of the Act of Rs. 28,50,000/- as unexplained money and assessed the total income of the assessee at Rs. 28,50,000/- under section 68 r.w.s. 115BBE