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5 results for “reassessment”+ Section 15Aclear

Sorted by relevance

Delhi34Pune8Chennai5Kolkata4Bangalore3Telangana1Jaipur1Mumbai1SC1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 153A16Section 26312Reassessment5Section 15A4Cash Deposit4Limitation/Time-bar4Revision u/s 2634

V.NATARAJAN ,RASIPURAM vs. ACIT CENTRAL CIRCLE, SALEM

In the result, the appeals of the assessee are allowed

ITA 466/CHNY/2021[2014-15]Status: DisposedITAT Chennai06 Jul 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

section 15A of the Act by the A.O. as there was no incriminating material seized during the course of search and, therefore, the assessment order in respect of those AYs ought to be quashed. In support of his claim the a65es666 relied on many case laws and more specifically the decision of the Hon'ble Delhi High Court

V.NATARAJAN ,RASIPURAM vs. ACIT CENTRAL CIRCLE, SALEM

In the result, the appeals of the assessee are allowed

ITA 464/CHNY/2021[2012-13]Status: DisposedITAT Chennai06 Jul 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

section 15A of the Act by the A.O. as there was no incriminating material seized during the course of search and, therefore, the assessment order in respect of those AYs ought to be quashed. In support of his claim the a65es666 relied on many case laws and more specifically the decision of the Hon'ble Delhi High Court

V.NATARAJAN ,RASIPURAM vs. ACIT CENTRAL CIRCLE, SALEM

In the result, the appeals of the assessee are allowed

ITA 463/CHNY/2021[2011-12]Status: DisposedITAT Chennai06 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

section 15A of the Act by the A.O. as there was no incriminating material seized during the course of search and, therefore, the assessment order in respect of those AYs ought to be quashed. In support of his claim the a65es666 relied on many case laws and more specifically the decision of the Hon'ble Delhi High Court

V.NATARAJAN ,RASIPURAM vs. ACIT CENTRAL CIRCLE, SALEM

In the result, the appeals of the assessee are allowed

ITA 465/CHNY/2021[2013-14]Status: DisposedITAT Chennai06 Jul 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri T.S. Lakshmi Venkatraman, F.C.A ""For Respondent: Shri M. Rajan,CIT
Section 153ASection 15ASection 263

section 15A of the Act by the A.O. as there was no incriminating material seized during the course of search and, therefore, the assessment order in respect of those AYs ought to be quashed. In support of his claim the a65es666 relied on many case laws and more specifically the decision of the Hon'ble Delhi High Court

LATHA SUNDAR,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessee are allowed

ITA 1393/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2018AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.1393, 1394 & 1395/Chny/2017 "नधा"रण वष" /Assessment Years : 2008-09, 2009-10 & 2010-11

For Appellant: Ms. Ruby George, IRS, CIT
Section 143(3)Section 148

reassessment was done within four years from the end of the said assessment year and first proviso to Section 147 of the Act did not apply at all. We have considered the rival contentions and perused the 7. orders of the authorities below. Reason given for reopening for all the ITA Nos.1393 to 1395/2017 :- 7 -: assessment years are similar except