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90 results for “reassessment”+ Reopening of Assessmentclear

Sorted by relevance

Mumbai2,210 Delhi2,043 Chennai785 Ahmedabad639 Kolkata502 Jaipur415 Bangalore333 Hyderabad306 Pune288 Chandigarh260 Rajkot218 Raipur194 Indore170 Surat168 Visakhapatnam109 Patna97 Nagpur96 Cochin90 Cuttack90 Amritsar86 Guwahati80 Agra77 Lucknow58 Dehradun51 Jodhpur43 Allahabad34 Ranchi34 Panaji13 Jabalpur8 Varanasi6

Key Topics

Section 143(3)91 Section 14867 Section 153A66 Addition to Income66 Reassessment55 Section 13237 Section 14737 Search & Seizure34 Disallowance27 Section 153D

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reopen the assessment or reassess the assessment already made without following the procedure under section 147 or section 148 and determine

Showing 1–20 of 90 · Page 1 of 5

26

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reopen the assessment or reassess the assessment already made without following the procedure under section 147 or section 148 and determine

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reopen the assessment or reassess the assessment already made without following the procedure under section 147 or section 148 and determine

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reopen the assessment or reassess the assessment already made without following the procedure under section 147 or section 148 and determine

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

For Appellant: \nShri G. Surendranath Rao, CAFor Respondent: \nShri Suresh Sivanandan, CIT-DR

Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassessment proceedings, and it is\nonly the assessment made under section 153A that would be the assessment for the\nsaid year. The necessary corollary of the above provision is that the assessments or\nreassessments which have already been completed and the assessment orders have\nbeen passed, determining the assessee\"s total income and such orders are subsisting\nat the time

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. ALLEBASI BUILDERS AND DEVELOPERS (P) LTD, ATTINGAL

In the result, appeal filed by the assessee stands allowed and Revenue’s appeal and assessee’s cross objection stand dismissed

ITA 317/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

SRI.PARAYARUKANDY VETTATH GANGADHARAN,CALICUT vs. THE DCIT CIRCLE-1(1), CALICUT

In the result, the instant appeal by the assessee is dismissed

ITA 157/COCH/2023[2007-08]Status: DisposedITAT Cochin12 Apr 2024AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Dasparayarukandy Vettath Gangadharan Dy. Cit, Circle - 1(1) Kerala Transport Company (Decd., Calicut Vs. Represented By Lrs.) K.T.C. Building, Ymca Calicut 673001 [Pan: Adhpg8318B] (Appellant) (Respondent)

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148Section 149Section 150(1)Section 153Section 2(22)(e)Section 268A

reassessment may be made shall apply to a re-assessment made under section 27 or to an assessment or re-assessment made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 31, section 33, section 33-A, section 33-B, section 66 or section

KERALA STATE CO-OPERATIVE BANK LTD,THIRUVANANTHAPURAM vs. DCIT,CIRCLE-1(1), THIRUVANANHAPURAM

ITA 171/COCH/2024[2018-2019]Status: DisposedITAT Cochin11 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Dijo Mathew, AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 143(2)Section 270ASection 270A(1)Section 270A(2)Section 36(1)(viia)Section 40

reassessed or recomputed in a preceding order. (11) No addition or disallowance of an amount shall form the basis for imposition of penalty, if such addition or disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. Page 9 of 14 (12) The penalty referred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM vs. ARUN RAJ PILLAI, PATHANAMTHITTA

In the result, the cross objection filed by the assessee company stands allowed

ITA 314/COCH/2024[2018-19]Status: DisposedITAT Cochin09 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 697/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

VRINDAVAN BUILDERS PVT KTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT, CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 700/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KERALA vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 733/COCH/2024[2014-15]Status: DisposedITAT Cochin09 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 736/COCH/2024[2017-18]Status: DisposedITAT Cochin09 Jun 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, KERALA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 735/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

VRINDAVAN BHAVAN PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 699/COCH/2024[2016-17]Status: DisposedITAT Cochin09 Jun 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment

VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 698/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR

Section 132Section 143(3)Section 148

reopen the assessment based on the contingency of outcome of the appeal proceedings in the case of Mr. Rajendran Pillai, which does not meet the requirement that income should escaped assessment. However, such and exercise is permissible in the case of regular assessment not in the case of reassessment