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3 results for “reassessment”+ Section 271Fclear

Sorted by relevance

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Key Topics

Section 14813Section 148A9Section 1476Penalty3Reassessment3Section 271F2Section 1492Section 1442Section 269S2Addition to Income

GARJE RUDRAPPA JAYANNA ,MANDYA vs. INCOME TAX OFFICER, WARD-1 & TPS, MANDYA

In the result, appeals filed by the assessee are partly allowed

ITA 1078/BANG/2025[2015-16]Status: DisposedITAT Bangalore03 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 147Section 148Section 148ASection 149Section 271F

reassessment proceedings, various opportunities were given to the assessee. The AO has initiated penalty proceedings under section 271F of the Act for not filing

2
Limitation/Time-bar2

GARJE RUDRAPPA JAYANNA ,MANDYA vs. INCOME TAX OFFICER, WARD-1 & TPS , MANDYA

In the result, appeals filed by the assessee are partly allowed

ITA 1079/BANG/2025[2018-19]Status: DisposedITAT Bangalore03 Oct 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 147Section 148Section 148ASection 149Section 271F

reassessment proceedings, various opportunities were given to the assessee. The AO has initiated penalty proceedings under section 271F of the Act for not filing

MRS. SUREKHA L/R OF LATE SHRI. DEVARAJ ,BANGALORE vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

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

ITA 910/BANG/2025[2015-16]Status: DisposedITAT Bangalore05 Aug 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2015-16

For Respondent: Shri B.S. Balachandran
Section 144Section 144BSection 147Section 148Section 148ASection 234ASection 269SSection 271(1)(c)Section 271D

reassessment proceedings initiated by the AO under section 148 read with section 148A of the Act are bad in law. C. GROUNDS IN RELATION TO COMPUTATION OF LONG- TERM CAPITAL GAINS ("LTCG"): 8. The CIT(A) and AO have erred in law and on facts in computing LTCG of Rs.59,53,488/-. 9. The CIT(A) and AO erred