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11 results for “reassessment”+ Section 253(5)clear

Sorted by relevance

Delhi281Mumbai259Ahmedabad67Jaipur53Indore53Kolkata53Bangalore43Chandigarh39Chennai35Rajkot23Allahabad22Patna21Raipur21Panaji21Nagpur21Lucknow20Agra17Surat17Ranchi13Dehradun13Pune13Hyderabad12Guwahati11Cuttack11Cochin10Jodhpur4Amritsar3Varanasi3

Key Topics

Section 14720Section 14810Penalty10Reassessment10Section 270A8Section 272A(1)(d)8Section 271D8Disallowance8Section 2636Limitation/Time-bar

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 2/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

3
Section 271(1)(c)2
Section 271(1)(b)2

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 5/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST.CIT,CENTRAL CIRCLE, AAYAKAR BHAWAN,SHELTER SQUARE,

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 7/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASST,CIT, CENTRAL CIRCLE , AAYAKAR BHAWAN

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 8/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

SAHOO DIOSTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT.CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 6/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

SAHOO DISTRIBNUTORS (P) LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 1/CTK/2025[2019-20]Status: DisposedITAT Cuttack22 Jan 2025AY 2019-20

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 3/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Jan 2025AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

SAHOO DISTRIBUTERS PRIVATE LIMITED,JAJPUR vs. ASSTT. CIT, CENTRAL CIRCLE, CUTTACK

In the result, appeals of the assessee stand partly allowed for statistical purposes

ITA 4/CTK/2025[2018-19]Status: DisposedITAT Cuttack22 Jan 2025AY 2018-19

Bench: Before Shri George Mathanmember & Manish Agarwal

For Appellant: S/Shri P.K.Mishra/Himansu Jena/Narahari SwainFor Respondent: Shri Saroj Kumar Dubey, CIT DR and Saroj Kumar Dubey, CIT DR and Shri S.C.Mohant
Section 147Section 148Section 270ASection 271DSection 272A(1)(d)

reassessment proceeding, particularly when, the Assessee had sufficient, bonafied and genuine reason for non- compliance. The impugned imposition of penalty, being not sustainable in the eye of law, needs to be deleted in the interest of justice. 4. For that, the Appellant Company craves leave of this Hon'ble Tribunal to urge other grounds of appeal

SULTAN ENTERPRISES PVT. LTD,,SUNDARPADA, BHUBANESWAR vs. PR. CIT-1, BHUBANESWAR

In the result appeal of the assessee in ITA No

ITA 29/CTK/2023[2015-16]Status: HeardITAT Cuttack26 May 2023AY 2015-16

Bench: Before S/Shri George Mathan, Judicial & And Ramit Kocharassessment Year : 2015-16 Sultan Enterprises Pvt Ltd., Sultan Enterprises Pvt Ltd., Vs. Pr. Cit, Bhubaneswar Pr. Cit, Bhubaneswar-1 At:Plot No.161, Azad Nagar, At:Plot No.161, Azad Nagar, Sundarpada, Bhubaneswar. Sundarpada, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aascs 1016 R (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Sidharth Ray, Sr. AdvocateFor Respondent: Shri Abani Kanta Nayak, CIT DR
Section 143(3)Section 263

5 | 20 Assessment Year : 2015-16 amendment of certain provisions) Act, 2020 was substantive Act of the Parliament by which the limitation had been extended. It was the further submission that no vested right can be claimed against the act of the Parliament much less an act passed by the Parliament. It was the further submission that the decision

S.B. COMBINE,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

ITA 42/CTK/2025[2015-16]Status: DisposedITAT Cuttack01 Jul 2025AY 2015-16

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Prateek Ku. Mishra, Sr. DR
Section 147Section 148Section 149Section 271(1)(b)Section 271(1)(c)

253 days in filing of appeals before the ld CIT(A) and the assessee had furnished the cause of delay that the assessee had no knowledge about the initiation of reassessment proceedings as well as the consequential orders passed against it. However, when the recovery proceedings were started and the Managing Partner came to know about the order passed

S.B. COMBINE,CUTTACK vs. INCOME TAX OFFICER, WARD-1(1), CUTTACK, CUTTACK

In the result, appeals of the assessee stand allowed for statistical purposes

ITA 41/CTK/2025[2015-16]Status: DisposedITAT Cuttack01 Jul 2025AY 2015-16

Bench: S/Shri Duvvuru Rl Reddy(Kz) & Rajesh Kumar

For Appellant: Shri P.K.Mishra, AdvFor Respondent: Shri Prateek Ku. Mishra, Sr. DR
Section 147Section 148Section 149Section 271(1)(b)Section 271(1)(c)

253 days in filing of appeals before the ld CIT(A) and the assessee had furnished the cause of delay that the assessee had no knowledge about the initiation of reassessment proceedings as well as the consequential orders passed against it. However, when the recovery proceedings were started and the Managing Partner came to know about the order passed