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3 results for “reassessment”+ Section 43Bclear

Sorted by relevance

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Key Topics

Section 2637Section 1473Section 1443Addition to Income3Section 139(1)2Section 24(1)2Section 1482House Property2Deduction2Limitation/Time-bar

ANITA RANI W/O SH. RAJENDER SINGH,CHEEKA GUHLA, KAITHAL vs. INCOME TAX OFFICER, WARD-1,, KAITHAL

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 781/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh19 Nov 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Navdeep Monga, AdvocateFor Respondent: Shri Prem Singh, Addl. CIT, Sr. DR
Section 144Section 148Section 234ASection 250Section 69

43B Ward-6, Anaj Mandi, Haryana Cheeka Guhla, Kaithal-136034, Haryana "ायी लेखा सं./PAN NO: BYUPR6769J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Navdeep Monga, Advocate राज" की ओर से/ Revenue by : Shri Prem Singh, Addl. CIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 19/11/2025 उदघोषणा की तारीख/Date of Pronouncement : 20/11/2025 आदेश

2

MAHAKALI DEVELOPERS AND RESORTS PRIVATE LIMITES,SCF , IST FLOOR vs. PCIT PATIALA, AAYKAR BHAWAN PATIALA

The appeals are allowed

ITA 294/CHANDI/2024[2013-2014]Status: DisposedITAT Chandigarh24 Feb 2025AY 2013-2014
For Appellant: \nShri Ashok Goel, CAFor Respondent: \nSmt. Kusum Bansal, CIT, DR
Section 139(1)Section 144Section 147Section 24(1)Section 263

43B of the act. Hence the sum of Rs.\n1,61,59,000/- has escaped assessment.\nOn the strength of these reasons, ld. Counsel for the\nassessee submitted that since no addition was made for the\nreason\nassessments were reopened, therefore, ld. CIT(A)\ncannot count the limitation from the re-assessment orders\nfor taking action under Section

MAHAKALI DEVELOPERS AND RESORTS PRIVATE LIMITED,SCF vs. PCIT PATIALA, AAYKAR BHAWAN

Appeals of the assessee are allowed

ITA 295/CHANDI/2024[2015-2016]Status: DisposedITAT Chandigarh24 Feb 2025AY 2015-2016

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Ashok Goel, CAFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 139(1)Section 143(2)Section 143(3)Section 144Section 147Section 24Section 24(1)Section 263

43B of the act. Hence the sum of Rs. 1,61,59,000/- has escaped assessment. 5. On the strength of these reasons, ld. Counsel for the assessee submitted that since no addition was made for the reason assessments were reopened, therefore, ld. CIT(A) cannot count the limitation from the re-assessment orders ITA No.294 & 295/CHD/2024 A.Y.2013-14