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2 results for “reassessment”+ Section 40Aclear

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Key Topics

Section 1473Section 143(3)2Reassessment2Addition to Income2

ITISHA GOYAL,HARIDWAR vs. DY CIT, HARIDWAR

Appeal is allowed

ITA 93/DDN/2023[2012-2013]Status: DisposedITAT Dehradun23 Apr 2025AY 2012-2013

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 143(3)Section 147Section 148Section 40A(3)

reassessment in question, dated 23.10.2018 adding the foregoing sums which stand upheld in the lower appellate proceedings as well. It is clear in this factual background that the learned Assessing Officer had initiated the impugned reopening beyond a period of four years from the end of the relevant assessment year and therefore hit by section 147 1st proviso. The Revenue

RITU SINGHAL,DEHRADUN vs. DCIT/ACIT , CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the assessee is allowed

ITA 47/DDN/2025[2022-23]Status: DisposedITAT Dehradun29 Oct 2025AY 2022-23
Section 143(3)Section 147Section 250Section 69A

reassessment proceedings and an addition of INR 40,91,770/-. The assessee's appeal to the Ld. CIT(A) was partly allowed.", "held": "The Tribunal held that the amounts credited to the employees' bank accounts were salaries and not the assessee's income, therefore, Section 69A of the Income Tax Act was not applicable. The Tribunal also held that