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7 results for “reassessment u/s 147”+ Section 246Aclear

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Key Topics

Section 14817Section 12715Section 1448Section 246A6Section 1436Cash Deposit4Reopening of Assessment4Addition to Income4Section 250

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 184/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Mar 2023AY 2013-14

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

Section 139Section 144Section 147Section 148Section 2Section 250

246A of the Income Tax Act 1961 and following submissions are made in support of grounds of appeal. SUBMISSIONS IN SUPPORT OF GROUNDS OF APPEAL. Ground 1 “In the facts and circumstances of the case the Ld AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income

SMT. BANI TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

3
Section 1473
Section 23
Condonation of Delay3

In the result, the appeals of the assessee bearing ITA Nos

ITA 182/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

246A of the Income Tax Act 1961 and following submissions are made in support of grounds of appeal. SUBMISSIONS IN SUPPORT OF GROUNDS OF APPEAL. Ground 1 “In the facts and circumstances of the case the Ld AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 183/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

246A of the Income Tax Act 1961 and following submissions are made in support of grounds of appeal. SUBMISSIONS IN SUPPORT OF GROUNDS OF APPEAL. Ground 1 “In the facts and circumstances of the case the Ld AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 410/ASR/2017[2006-07]Status: DisposedITAT Amritsar21 Feb 2018AY 2006-07

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

u/s 127 of the Act by the competent authority. In this regard, it is relevant to note that section 127 dealing with Power to transfer cases provides through sub-section (1) that : `The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 408/ASR/2017[2004-05]Status: DisposedITAT Amritsar21 Feb 2018AY 2004-05

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

u/s 127 of the Act by the competent authority. In this regard, it is relevant to note that section 127 dealing with Power to transfer cases provides through sub-section (1) that : `The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible

D.CI.T , CENTRAL CIRCLE - II, JALANDHAR vs. SH. SUBASH GANDHI , JALANDHAR

In the result, all the appeals are allowed for statistical purposes

ITA 412/ASR/2017[2010-11]Status: DisposedITAT Amritsar21 Feb 2018AY 2010-11

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: NoneFor Respondent: Shri S.S. Negi
Section 115VSection 127Section 132Section 143Section 144Section 144BSection 200ASection 206CSection 246A

u/s 127 of the Act by the competent authority. In this regard, it is relevant to note that section 127 dealing with Power to transfer cases provides through sub-section (1) that : `The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible

SHRI MOHAMMAD ABBAS ASHRAF,SRINAGAR vs. INCOME TAX OFFICER WARD -1, SRINAGAR

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

ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13

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

For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR
Section 144Section 148Section 44A

u/s 148 of the Act were invalid, being reasons not sufficient to believe escapement of income, based on vague information. Further reliance is made on latest judgement Dinesh kumar Dalsangbhai Chaudhary Kankavati Society Vs ITO (ITAT Ahmcdabad) Appeal Number: ITA No. 452/Alid/20l9 dated of order 14/06/2023 In a landmark decision bv IT AT Ahmedabad. the Income Tax assessment made under