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6 results for “reassessment u/s 147”+ Section 292clear

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Key Topics

Section 14816Section 143(3)7Addition to Income6Reopening of Assessment4Section 250(6)3Section 143(2)3Reassessment3Section 133(6)2Section 10(38)

SHRIMATI MANJIT KAUR,BATHINDA vs. INCOME TAX OFFICER, WARD 2 (1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

ITA 147/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

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

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

u/s 148 was issued on 21.03.2016 to the assessee through the registered post Manjit Kaur & Baljinder Singh v. ITO and it was not served upon the assessee and the service of notice is preconditioned for validity of the reassessment proceedings. It is noted that the Assessing Officer issued notice under section 148 of Income Tax Act send through registered post

SHRI BALJINDER SINGH ,BATHINDA vs. INCOME TAX OFFICER, WARD 2(1), BATHINDA

In the result, both the appeals are disposed off in the terms indicated as above

2
Section 69A2
Cash Deposit2
ITA 148/ASR/2018[2009-10]Status: DisposedITAT Amritsar24 Aug 2022AY 2009-10

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

For Appellant: Sh. J. K. Gupta, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 148Section 69A

u/s 148 was issued on 21.03.2016 to the assessee through the registered post Manjit Kaur & Baljinder Singh v. ITO and it was not served upon the assessee and the service of notice is preconditioned for validity of the reassessment proceedings. It is noted that the Assessing Officer issued notice under section 148 of Income Tax Act send through registered post

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

section, a notice u/s 148 Is Issued for the A.Y. 2016-17. (Arvind Bansal) Dated: 29.03.2019 Dy. Commissioner of Income Tax, Cirde-l, Bathinda 6. On receipt of recorded reasons the assessee raised objections to initiation of proceedings u/s 147 and submitted documentary evidences and explanations praying for dropping of reassessment proceedings, along with copies of letter of intent issued

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

section, a notice u/s 148 Is Issued for the A.Y. 2016-17. (Arvind Bansal) Dated: 29.03.2019 Dy. Commissioner of Income Tax, Cirde-l, Bathinda 6. On receipt of recorded reasons the assessee raised objections to initiation of proceedings u/s 147 and submitted documentary evidences and explanations praying for dropping of reassessment proceedings, along with copies of letter of intent issued

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

INCOME TAX OFFICER WARD -2 (1), AMRITSAR vs. MS. SAVITA BANSAL, THROUGH LEGAL HEIR SH. PARVEEN KUMAR BANSAL, AMRITSAR

In the result, the revenue’s appeal stands dismissed

ITA 240/ASR/2023[2016-17]Status: DisposedITAT Amritsar21 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं. / Ita No. 240/Asr/2023 (िनधा"रण वष" / Assessment Year: 2016-17) Income Tax Officer Smt. Savita Bansal Ward-2(1) बनाम/ (Through L/H Shri Parveen Kumar Bansal) Amritsar 143001 H.No. 272, Green Avenue Vs. Amritsar-143001. "थायीलेखासं./Pan. Abmpb-3594-K (Assessee) / Acnpk-4131-D (Lh) (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Cross Objection No. 1/Amritsar/2024 (In Ita No. 240/Asr/2023) (िनधा"रण वष" / Assessment Year: 2016-17) Smt. Savita Bansal Income Tax Officer बनाम/ (Through L/H Shri Parveen Kumar Bansal) Ward-2(1) H.No. 272, Green Avenue Amritsar 143001 Vs. Amritsar-143001. "थायीलेखासं./Pan. Abmpb-3594-K (Assessee) / Acnpk-4131-D (Lh) (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Dr Rakesh Gupta (Advocate) –Ld. Ar ""थ"कीओरसे/Respondent By : Shri B. Srinivas Kumar (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 10-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 21-08-2025 आदेश / O R D E R Manoj Kumar Aggarwal () Aforesaid Appeal By Revenue For Assessment Year (Ay) 2016- 1. 17 Arises Out Of An Order Of Ld. Commissioner Of Income Tax

For Appellant: Dr Rakesh Gupta (Advocate) –Ld. ARFor Respondent: Shri B. Srinivas Kumar (CIT) – Ld. DR
Section 10(38)Section 143(2)Section 143(3)

u/s 143(2) has been acquired by issuing notices in the name of a deceased person which make the assessment nullity as per the decision of Hon’ble Delhi High Court in the case of Vikram Bhatnagar vs. ACIT (147 Taxmann.com 254) rendered on similar facts. In this case law, it was held by Hon’ble Court that wherein