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9 results for “reassessment”+ Unexplained Investmentclear

Sorted by relevance

Mumbai1,343Delhi1,263Chennai459Jaipur432Ahmedabad353Kolkata320Bangalore282Hyderabad212Chandigarh150Indore138Pune138Rajkot112Amritsar104Surat95Raipur75Nagpur73Visakhapatnam73Agra61Guwahati56Cochin52Lucknow41Jodhpur29Patna26Ranchi17Cuttack15Allahabad10Dehradun9Jabalpur5Varanasi5Telangana5Karnataka3SC3Calcutta2Orissa2Panaji2Rajasthan1

Key Topics

Section 14711Section 153A10Addition to Income8Section 1487Section 142(1)6Search & Seizure6Condonation of Delay6Section 1325Section 69B5

METRO FROZEN FRUIT & VEGETABLES PVT. LTD.,ROORKEE vs. DCIT, CIRCLE, HARIDWAR

In the result, the appeal of the assessee is party allowed

ITA 1555/DEL/2019[2009-10]Status: DisposedITAT Dehradun08 Mar 2022AY 2009-10

Bench: Shri R.K. Panda & Shri N. K. Choudhry[Assessment Year: 2009-10] Metro Frozen Fruits & Dcit, Vegetables Pvt. Ltd. Circle Haridwar, Plot No.22, Rajpur, Vs Uttarakhan Bhagwanpur, Roorkee, Uttrakhand Pan-Aaecm4521F Assessee Revenue Assessee By Sh. Piyush Kuchhal, Fca Revenue By Ms. Poonam Sharma Cit-Dr Date Of Hearing 23.02.2022 Date Of Pronouncement 08.03.2022 Order Per R.K. Panda, Am, This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.01.2019 Of The Learned Cit(A), Dehradun, Relating To Assessment Year 2009-10. 2. The Grounds Raised By The Assessee Are As Under:-

Section 143(3)Section 147Section 148

unexplained investment in fixed assets to the tune of Rs.86,47,500/-. Therefore the other grounds raised by the assessee are dismissed as not pressed and only the ground of appeal no.9(i) is only being taken up for adjudication. 4 4. Fact of the case, in brief, are that the assessee is a company and filed the return

Section 143(3)4
Section 1443
Reassessment3

GANESH NEGI,HARIDWAR vs. ITO, UTTRAKHAND

In the result, the appeal is partly allowed

ITA 2840/DEL/2017[2009-10]Status: DisposedITAT Dehradun23 Jun 2023AY 2009-10

Bench: Us:-

Section 133(6)Section 144Section 148Section 44a

reassessment proceedings, the assessee claimed that apart from retail trading of garments, he is also engaged in the business of petty civil contracts. However, no details with regard to assessee carrying on civil contract business were furnished with cogent evidence before the learned Assessing Officer. Accordingly, 4 AY: 2009-10 with regard to cash deposits made in PNB amounting

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 110/DDN/2024[2015-16]Status: DisposedITAT Dehradun26 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Section 142(1)Section 147Section 148Section 263

Unexplained investments (Unsecured loans) - Assessment year 2013-14 - Assessee-company had received unsecured loans from two different companies - Commissioner noting that said loans were shown as investment in assessee's name in balance sheet of respective companies exercised revisionary powers and passed an order without giving an opportunity to assessee of being heard, invoking Explanation 2 to section 263 - High

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 73/DDN/2025[2014-2015]Status: DisposedITAT Dehradun17 Sept 2025AY 2014-2015

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 71/DDN/2025[2012-2013]Status: DisposedITAT Dehradun17 Sept 2025AY 2012-2013

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

SSGR HOSPITAL & RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DC/ACIT, CENTRAL CIRLCE, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 41/DDN/2025[2015-2016]Status: DisposedITAT Dehradun17 Sept 2025AY 2015-2016

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 70/DDN/2025[2011-2012]Status: DisposedITAT Dehradun17 Sept 2025AY 2011-2012

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE, HALDWANI, HALDWANI

In the result, appeals of the Assessee in ITA Nos

ITA 72/DDN/2025[2013-2014]Status: DisposedITAT Dehradun17 Sept 2025AY 2013-2014

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 132Section 142(1)Section 153ASection 69B

unexplained investment not fully disclosed in books of accounts accordingly, made addition u/s 69B of the Act in all the years under consideration vide assessment orders dated 28/12/2019 pertaining to Assessment Year 2011-12 to 2015-16. 7. Aggrieved by the assessment orders dated 28/12/2019 for Assessment Year 2011-12 to 2015-16, the Assessee preferred the five Appeals before

SHRI GANGA RAM ADWANI,RISHIKESH vs. DCIT, RISHIKESH

In the result the appeal filed by the assessee is allowed

ITA 1511/DEL/2017[2008-09]Status: DisposedITAT Dehradun11 Nov 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaasstt. Year 2008-09

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri S.K. Chatterjee, Sr. DR
Section 143(3)Section 147Section 148Section 234BSection 234C

unexplained money/ undisclosed investment of the assessee which is out of his undisclosed income. On the basis of discussion made above, I have reason to believe that an income to the extent of Rs.95,25,000/- has escaped assessment within the meaning of section 147 of the IT Act, 1961. Necessary approval