Search: reassessment

7 results for “reassessment”+ Section 80Cclear

Sorted by relevance

Jaipur19 Mumbai16 Lucknow8 Delhi8 Cochin7 Pune6 Hyderabad5 Cuttack4 Bangalore4 Visakhapatnam3 Amritsar3 Chennai3 Surat2 Nagpur2 Ahmedabad2 Kolkata2 Ranchi1 Varanasi1 Agra1

Key Topics

Section 153A14 Section 143(3)7 Section 1327 Depreciation7 Disallowance7 Addition to Income7

SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 601/COCH/2022[2011-2012]Status: DisposedITAT Cochin20 Jan 2023AY 2011-2012

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR

Section 132Section 143(3)Section 153A

80C in the return of income and the addition is made for the reason that the evidence in support of the claim is in husband’s name. Accordingly, the Ld.AR submitted that the impugned addition is not again based on any incriminating material but is made towards a deduction which is already claimed in the return of income. Accordingly