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5 results for “reassessment u/s 147”+ Section 160clear

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Key Topics

Section 1477Section 686Section 250(6)5Section 1445Addition to Income5Section 1484Section 234B4Section 234B(3)4Section 249(4)(b)

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons

3
Long Term Capital Gains2
House Property2
Unexplained Money2

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

reassessment proceedings provided he has reasons to believe but the same cannot be taken recourse to on the basis of reasons to suspect-ITO & Ors, vs. Lakhmani Mewal Das 1976 CTR (SC) 220 (1976) 103 ITR 437 (SC) relied on". Therefore, the very assumption of jurisdiction u/s 147 on the basis of the "reason" recorded is vitiated. Thus, the reasons

THE BABA NAG RICE & GENRAL MILLS,AMRITSAR. vs. THE COMMISSIONER OF INCOME TAX, AMRITSAR.

In the result, the assessee’s appeal is dismissed

ITA 375/ASR/2016[1998-99]Status: DisposedITAT Amritsar24 May 2018AY 1998-99

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 375/Asr/2016 Assessment Year: 1998-99

For Appellant: Sh. Sudarshan Kapoor (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 154Section 234BSection 234B(1)Section 234B(3)Section 244A

147. There being no default in terms of section 234B(1) in the present case, no additional interest u/s. 234B(3) could have been charged in reassessment, which therefore is a mistake apparent from record liable for rectification. Reliance is placed on the decision in Datamatics Ltd. v. Asst. CIT [2008] 299 ITR (AT) 286 (Mum). The Revenue rebuts this

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),— (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative

PIRTPAL SINGH BRAR,MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 38/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Nov 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 142(1)Section 144Section 147Section 148Section 208Section 249Section 249(4)(b)Section 250Section 69

147 r.w.s. 144 of the Act, 1961 dated 04.03.2024. 2 I.T.A. No. 38/Asr/2025 Assessment Year: 2019-20 2. The assessee has taken four grounds of appeal in Form No. 36 and all grounds relates to a single issue that the ld. CIT(A) being the first appellate authority has dismissed the appeal refusing to admit the appeal for hearing