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3 results for “section 68”+ Section 148Aclear

Sorted by relevance

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Key Topics

Section 1488Section 148A7Section 1475Limitation/Time-bar3Section 144B2Section 271A2Cash Deposit2Penalty2Natural Justice2Condonation of Delay

ACHARYA BALKRISHNA,HARIDWAR vs. DCIT, DEHRADUN

In the result appeal of the assessee is allowed

ITA 112/DDN/2025[2015-16]Status: DisposedITAT Dehradun24 Sept 2025AY 2015-16

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 144Section 147Section 148Section 148ASection 149Section 151Section 250Section 68Section 69Section 69C

148A(d) was passed on dated 29.7.2022 and notice u/s 148 was issued on 29.07.2022 after obtaining the approval u/s 151 of the Act, copy of the same is placed at PB pages- 13-17. Thereafter, the re-assessment proceedings were completed, and order was passed u/s 147 r.w.s. 144B of the Act wherein additions of Rs. 50.00 lacs

2

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER, KOTDWAR

In the result, both the appeals are allowed for statistical purposes

ITA 178/DDN/2024[2018-19]Status: DisposedITAT Dehradun17 Apr 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

For Appellant: N o n eFor Respondent: Shri A.S. Rana, Sr. DR
Section 144BSection 147Section 148Section 148ASection 271A

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed

KUNWAR TOSEEN,KOTDWAR DISTT. PAURI GARHWAL vs. INCOME TAX OFFICER , KOTDWAR

In the result, both the appeals are allowed for statistical purposes

ITA 179/DDN/2024[2018-19]Status: DisposedITAT Dehradun17 Apr 2025AY 2018-19

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh

For Appellant: N o n eFor Respondent: Shri A.S. Rana, Sr. DR
Section 144BSection 147Section 148Section 148ASection 271A

Sections 142(1) dated 26.09.2022, 01.11.2022, letter dated 22.12.2022 and show- cause-notices dated 29.12.2022, 15.02.2023, 27.02.2023 and 10.03.2023, no compliance was made by Assessee. Ld. AO passed assessment order dated 14.03.2023. In pursuance to assessment order dated 14.03.2023. Ld. AO passed penalty order dated 05.09.2023. 3. Against assessment order dated 14.03.2023 and penalty order 05.09.2023, the assessee filed