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4 results for “reassessment”+ Section 271Eclear

Sorted by relevance

Pune18Mumbai17Delhi15Jaipur14Agra9Indore9Kolkata7Chennai4Ahmedabad4Raipur2Surat2Nagpur2Patna1Bangalore1

Key Topics

Section 153C10Section 271D6Section 270A4Penalty4Addition to Income4Section 143(3)3Section 2643Section 142(1)3Section 1323Section 269S

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. JAYAPRIYA COMPANY, CHENNAI

In the result, appeal filed by the Revenue is dismissed and the\nCross-Objection filed by the assessee is allowed

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22
Section 132Section 269SSection 271D

section 271E and the ACIT on 24.09.2024\nrecorded the satisfaction. It is argued that there is no requirement under\nsection 271E for assessing officer (hereinafter 'AO') to record the\nsatisfaction. The counsel is not able to distinguish the citation relied upon\nby counsel for the petitioner.\n6. The reassessment

ARUSUVAI FOOD PROCESSORS PVT. LTD.,SALEM vs. DCIT, CIRCLE-1(1), SALEM

In the result, appeal filed by the assessee is allowed

ITA 416/CHNY/2025[2017-18]Status: DisposedITAT Chennai
3
Search & Seizure3
28 Aug 2025
AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.D. Anand, Advocate
Section 133(6)Section 142(1)Section 143(3)Section 264Section 270ASection 270A(1)Section 270A(9)(a)Section 270A(9)(c)Section 271Section 41(1)

reassessment under Section 143(3) read with Section 264 of the Act on 31.03.2022, determining the total assessed income at ₹1,70,77,591/- as against the returned income of ₹61,371/-. And as noted supra, the ibid assessment order didn’t contain any finding or direction regarding the initiation of penalty proceedings in respect of the additions made, which

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 904/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Oct 2025AY 2017-18
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

reassess the total income of six assessment years\nimmediately preceding the assessment year relevant to the previous year in which\nsuch search is conducted and therefore the satisfaction which is recorded in the\nsatisfaction note is enough, is erroneous. Therefore, the notice cannot be upheld and\nsuch stand of the revenue cannot be accepted. The reasons, therefore

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. CHITRAVEL VETRIMARAN, CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 905/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Oct 2025AY 2019-20
Section 132Section 142(1)Section 143(2)Section 153ASection 153CSection 250Section 271D

reassess the total income of six assessment years\nimmediately preceding the assessment year relevant to the previous year in which\nsuch search is conducted and therefore the satisfaction which is recorded in the\nsatisfaction note is enough, is erroneous. Therefore, the notice cannot be upheld and\nsuch stand of the revenue cannot be accepted. The reasons, therefore