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44 results for “reassessment”+ Section 153B(1)(b)clear

Sorted by relevance

Delhi666 Mumbai351 Chennai138 Bangalore119 Jaipur113 Hyderabad94 Chandigarh44 Amritsar43 Guwahati41 Ahmedabad41 Patna33 Pune32 Kolkata26 Allahabad25 Agra24 Cochin20 Karnataka20 Cuttack19 Dehradun18 Raipur17 Lucknow13 Nagpur10 Visakhapatnam10 Indore9 Rajkot9 Surat7 Orissa2 Panaji1 Jabalpur1 SC1

Key Topics

Section 153A84 Addition to Income38 Section 153D37 Section 13227 Section 143(3)21 Section 143(2)16 Section 25015 Section 14215 Section 6812

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

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

Showing 1–20 of 44 · Page 1 of 3

Limitation/Time-bar12

Bogus Purchases7

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

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

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

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

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

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

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

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

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

section 153B. 53. The question now is - what is the scope of assessment or reassessment of total income u/s 153A (1) (b

ITO, WARD, SIRHIND vs. SH. HARJIT SINGH, SIRHIND

The appeals of the Revenue is allowed whereas Cross

ITA 1292/CHANDI/2017[1996-97]Status: DisposedITAT Chandigarh29 Aug 2018AY 1996-97

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar

Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

1) Where— i) ................ ;o r (ii) an application made under section 245C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under sub-section (2D) of section 245D; or (iii) .............. ; or iv) ................. , the proceedings before the Settlement Commission shall abate on the specified date." Explanation - For the purposes of this sub-section, "specified

DCIT, CIRCLE, MANDI GOBINGARH vs. SH. GURINDERJIT SINGH, SIRHIND

The appeals of the Revenue is allowed whereas Cross

ITA 1271/CHANDI/2017[1994-95]Status: DisposedITAT Chandigarh29 Aug 2018AY 1994-95

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar

Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

1) Where— i) ................ ;o r (ii) an application made under section 245C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under sub-section (2D) of section 245D; or (iii) .............. ; or iv) ................. , the proceedings before the Settlement Commission shall abate on the specified date." Explanation - For the purposes of this sub-section, "specified

ITO, WARD, SIRHIND vs. SH. KESAR SINGH, SIRHIND

The appeals of the Revenue is allowed whereas Cross

ITA 1287/CHANDI/2017[1996-97]Status: DisposedITAT Chandigarh29 Aug 2018AY 1996-97

Bench: Smt. Diva Singh & Dr. B.R.R. Kumar

For Appellant: Shri. Prem SinghFor Respondent: Shri. Manoj Kumar

Section 143(2)Section 143(3)Section 2Section 245CSection 245DSection 245D(1)Section 245H

1) Where— i) ................ ;o r (ii) an application made under section 245C has not been allowed to be proceeded with under sub-section (2A) or further proceeded with under sub-section (2D) of section 245D; or (iii) .............. ; or iv) ................. , the proceedings before the Settlement Commission shall abate on the specified date." Explanation - For the purposes of this sub-section, "specified

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

ITA 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred to in clause (b) of subsection (1) of section 153A or the assessment\nyear referred to in clause (b) of sub-section (1) of section 153B

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

ITA 360/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh01 Sept 2025AY 2020-21

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred to in clause (b) of subsection (1) of section 153A or the assessment\nyear referred to in clause (b) of sub-section (1) of section 153B

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

ITA 358/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred to in clause (b) of subsection (1) of section 153A or the assessment\nyear referred to in clause (b) of sub-section (1) of section 153B

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

ITA 356/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Sept 2025AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR

Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment\nyear referred to in clause (b) of subsection (1) of section 153A or the assessment\nyear referred to in clause (b) of sub-section (1) of section 153B

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AMARJIT SINGH , BATHINDA

In the result, Cross Objections of the assessee

ITA 774/CHANDI/2023[2019-20]Status: DisposedITAT Chandigarh06 Mar 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Shri Rohit Sharma, CIT DR

Section 115BSection 143(3)Section 153ASection 153CSection 250Section 253Section 68

1) of section 153A :” 8. A bare perusal of this Section would reveal that if during the course of a search, any money, bullion, jewellery or books of account pertains to any person other than the searched person, then AO of the searched person would record his satisfaction exhibiting the fact that income pertaining to other assessee has escaped assessment

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 144/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh17 Jan 2025AY 2017-18

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub- section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 143/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh17 Jan 2025AY 2016-17

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub- section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 141/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh17 Jan 2025AY 2014-15

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub- section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED ,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 145/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh17 Jan 2025AY 2018-19

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub- section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 142/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh17 Jan 2025AY 2015-16

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub- section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 140/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh17 Jan 2025AY 2013-14

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR

Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub- section (1) of section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B