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155 results for “reassessment”+ Section 132(4)clear

Sorted by relevance

Delhi1,258Mumbai1,183Chennai405Hyderabad311Bangalore295Jaipur281Ahmedabad232Chandigarh155Kolkata147Pune113Amritsar89Raipur82Patna77Rajkot74Nagpur71Cochin67Indore60Visakhapatnam51Surat51Agra51Guwahati49Jodhpur27Lucknow27Allahabad25Dehradun25Cuttack21Ranchi15Panaji15Jabalpur2Varanasi1

Key Topics

Section 153A155Addition to Income68Section 26362Section 13260Section 153C60Section 143(3)55Section 14833Section 153D30Section 143(2)24

M/S JAIN AMAR CLOTHING PVT. LTD.,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 374/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 143(3)Section 153ASection 263Section 68

4). It was submitted that the Directors denial to provide any concrete facts about these transactions and said denial in the statement recorded on oath under section 132 constitute a direct incriminating statement which has actionable information found during the course of search and it has also become incriminating in nature as it indicate the non-genuine nature

Showing 1–20 of 155 · Page 1 of 8

...
Bogus Purchases20
Search & Seizure17
Reassessment14

SH. VIBHAV JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee. In response to the notice

SH. AKHIL JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee. In response to the notice

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee. In response to the notice

SH. BIPAN JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee. In response to the notice

SH. ASHISH JAIN,LUDHIANA vs. DCIT, CC-III, LUDHIANA

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

132(1) were carried out at the residential and business premises of M/s Jain Amar Clothing Pvt. Ltd. Group of cases on 26/02/2016 and the assessee premises were also searched on the said date. Thereafter, the case of the assessee was centralized and notice under section 153(A) dt. 28/09/2016 was issued to the assessee. In response to the notice

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 727/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 829/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh03 Mar 2025AY 2013-14
Section 132Section 153A

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 729/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 831/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SCOTT EDIL PHARMACIA LTD.,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 833/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 843/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 730/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 583/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh03 Mar 2025AY 2015-16
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 732/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SHRI BALRAM KRISHAN,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH, CHANDIGARH

ITA 726/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh03 Mar 2025AY 2012-13

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 845/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

DCIT, CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

ITA 506/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh03 Mar 2025AY 2018-19
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

SCOTT EDIL ADVANCE RESEARCH LABORATORIES AND EDUCATION LIMITED,CHANDIGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, CHANDIGARH

ITA 857/CHANDI/2023[2016-17]Status: DisposedITAT Chandigarh03 Mar 2025AY 2016-17
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there

MAXPORT INDIA PRIVATE LIMITED,CHANDIGARH vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,CHANDIGARH, CHANDIGARH

ITA 582/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh03 Mar 2025AY 2014-15
Section 127Section 132Section 153ASection 153D

132(4) of the Act of the Act do\nnot by themselves constitute incriminating material as has been explained by the hon’ble\nHigh Court in Harjeev Aggarwal (Supra).”\n18. So far as the statement recorded of the employees/directors of third party ( Jai\nAmbey Pharmaceuticals Pvt. Ltd.) in a separate search action is concerned, even in the\nsaid statements, there