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37 results for “reassessment u/s 147”+ Section 273clear

Sorted by relevance

Mumbai187Delhi155Bangalore57Chennai53Jaipur43Amritsar37Kolkata30Ahmedabad24Surat18Pune18Cochin17Patna16Chandigarh12Hyderabad12Rajkot9Telangana6Indore6Raipur6Lucknow5Visakhapatnam5Nagpur5Guwahati4Karnataka2Agra2SC1Orissa1Jodhpur1

Key Topics

Section 14466Addition to Income35Section 250(6)34Disallowance34Natural Justice34Depreciation33Section 26316Section 271D8Section 143(3)

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

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

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

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

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

u/s 147 / 148 of the Act , subject to fulfilment of statutory conditions mentioned under the said sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case

Showing 1–20 of 37 · Page 1 of 2

6
Section 269S6
Section 1484
Penalty3

SH GAUTAM SETH,BATALA vs. THE INCOME TAX OFFICER, BATALA

In the result, the Ground Nos

ITA 108/ASR/2017[2008-09]Status: DisposedITAT Amritsar04 Jul 2022AY 2008-09

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

For Appellant: Sh. Mrs. Rano Jain, Adv. &For Respondent: Smt. Rajinder Kaur, CIT DR
Section 143(2)Section 143(3)Section 148Section 234BSection 250(6)Section 271Section 40A(3)Section 44A

reassessment order passed u/s 143(3) r.w.s. 147 and the additions made therein are illegal bad in law and without jurisdiction as no notice u/s 143(2) has not been served within the prescribed time as per the provisions of law” The relevant facts are already on record and no new fact is required to be investigated. The above noted

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 34/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVATE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales

MEASAGE G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

273/- upheld by the Sir, it is submitted that during purchases made during the year worthy CIT(A) the year under consideration treated as bogus purchases u/s assessee company made 69C purchases from several suppliers and there is no incriminating document found during search which suggest that assessee company indulge in bogus purchases. Further the Ld. Authorities accepted the sales