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14 results for “reassessment u/s 147”+ Survey u/s 133Aclear

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Key Topics

Section 14754Section 14823Section 69A20Addition to Income14Survey u/s 133A12Section 250(6)11Section 28210Section 151(2)10Section 132(4)

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

4
Bogus Purchases3
Section 682
Bogus/Accommodation Entry2

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

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

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

133A of the Income Tax Act was conducted on the business premises of M/s Satguru Foundation on 18/02/2014 and during the course of this survey number of documents was impounded. It was stated that Sh. Gurmail Singh now deceased who was working as in charge of administration of a dental college run by the aforesaid Satguru Foundation. On the basis

NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)

In the result, the appeal filed by the assessee is allowed

ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15

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

For Appellant: Sh. Ashwani Kalia, C.A
Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68

147 r.w.s. 144 and section 144B of the Act, 1961 dated 29.03.2022. 2 I.T.A. No. 9/Asr/2024 Assessment Year: 2014-15 2. The grounds of appeal preferred by the assessee in form 36 has been subsequently revised and the revised grounds are as follows: “1. That the assessment order framed by the AO is void ab-initio having been framed without

SMT. ASHA CHHABRA,BATHINDA vs. INCOME TAX OFFICER, WARD - 1(1), BATHINDA

In the result, the ground no

ITA 695/ASR/2017[2013-14]Status: DisposedITAT Amritsar26 Sept 2022AY 2013-14

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

Section 131Section 133ASection 143(3)Section 147Section 148Section 250(6)

reassessment proceedings were initiated to verify the source of investment in the purchase of plot and construction of house. Hence, the reasons to believe as recorded by the AO were infact reasons to suspect. d) The finding of the CIT(A) in para-3.2 that "At the stage of notice, it is 'the believe' of the AO based on facts

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED , TARN TARAN

In the result, both the appeals of the revenue are dismissed and

ITA 44/ASR/2021[2012-13]Status: DisposedITAT Amritsar15 Nov 2022AY 2012-13

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

For Appellant: Sh. Jatinder Nagpal, Adv. & Sh. Nimish Nagpal, CAFor Respondent: Sh. Rohit Mehra, CIT DR
Section 132(4)

survey u/s 133A was conducted by the department and is being assessed in Range-IV, Amritsar and also mentioning history of its creation and rating, complete account with bank statement and bank certificate, complete stock fcjtally, invoice with checking on reverse, transportation evidence with RC verifications/proof of export of rice directly under Insurance cover, copying of clearing agents invoice

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S PUNJAB RICE LAND PRIVATE LIMITED, TARN TARAN

In the result, both the appeals of the revenue are dismissed and

ITA 45/ASR/2021[2014-15]Status: DisposedITAT Amritsar15 Nov 2022AY 2014-15

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

For Appellant: Sh. Jatinder Nagpal, Adv. & Sh. Nimish Nagpal, CAFor Respondent: Sh. Rohit Mehra, CIT DR
Section 132(4)

survey u/s 133A was conducted by the department and is being assessed in Range-IV, Amritsar and also mentioning history of its creation and rating, complete account with bank statement and bank certificate, complete stock fcjtally, invoice with checking on reverse, transportation evidence with RC verifications/proof of export of rice directly under Insurance cover, copying of clearing agents invoice