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2 results for “reassessment u/s 147”+ Section 80Cclear

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Mumbai16Jaipur16Delhi9Lucknow8Chennai7Hyderabad5Pune5Cuttack4Visakhapatnam3Amritsar3Surat3Bangalore2Ahmedabad2Nagpur1Agra1Varanasi1Chandigarh1

Key Topics

Section 153C8Section 807Section 80C2Deduction2Addition to Income2

AJITH M KUMAR,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

In the result, Appeal filed by the Assessee is allowed for statistical purposes

ITA 2389/BANG/2025[2018-19]Status: DisposedITAT Bangalore27 Jan 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Ms. Susan Mathew, CAFor Respondent: Standing Counsel for Revenue
Section 133(6)Section 144Section 147Section 148Section 15Section 80Section 80ASection 80C

reassessment order dated 20.12.2023 passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 was partly allowed. Therefore, the Assessee is aggrieved. 2. The brief facts of the case show that Assessee is an individual who did not file his return of income for Assessment Year 2018-19. As per the information, it was found that

SMT. SUNITH SINGH MURALIDHARA ,HOSPET vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

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

ITA 1421/BANG/2024[2015-16]Status: DisposedITAT Bangalore19 Nov 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2015-16

For Appellant: Shri G Venkatesh, AdvocateFor Respondent: Shri V Parithivel, JCIT (DR)
Section 132Section 153CSection 234ASection 234BSection 250Section 44ASection 69ASection 80C

80C on the facts and circumstances of the case. 12. The learned CIT(A) erred in confirming the addition to the extent of Rs. 56,000/- deposits in the form of cash deposit as unexplained money u/s 69A of the Act on the facts and circumstances of the case. 13. The learned Assessing Authority is not justified in levying interest