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3 results for “reassessment u/s 147”+ Section 249clear

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Key Topics

Section 14812Section 1444Section 249(4)(b)3Section 2502Section 1562Reassessment2Addition to Income2

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

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

147 based merely on the information of cash deposit was deemed not tenable in law. The case, DineshkumarDalsangbhai Chaudhary Kankavati Society Vs ITO, revolved around the reopening of the assessment based only on the information that the assessee had deposited cash in the bank. 7 Mohammad Abbas Ashraf v. ITO The ITAT Ahmedabad reviewed the validity of reopening the assessment

SHRI OM PARKASH BAJAJ,FEROZEPUR vs. INCOME TAX OFFICER WARD-3(1), FEROZEPUR

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

ITA 216/ASR/2024[2012-13]Status: DisposedITAT Amritsar12 Mar 2026AY 2012-13

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

For Appellant: None (Adjournment application)
Section 144Section 148Section 156Section 249(3)Section 250

147 of the Income Tax Act, 1961. 2 I.T.A. No. 216/Asr/2024 Assessment Year: 2012-13 2. Condonation of delay: This appeal is belated by four days, and considering the explanation of the assessee the same is condoned and the appeal is admitted for hearing on merits. 3. There is no appearance by the assessee or his counsel on repeated calls