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41 results for “reassessment”+ Section 142Aclear

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Chandigarh44 Delhi41 Jaipur22 Chennai17 Agra15 Mumbai12 Bangalore11 Pune10 Raipur8 Nagpur7 Surat7 Lucknow6 Hyderabad6 Ahmedabad5 Patna4 Indore4 Kolkata3 Karnataka2 Cuttack2 SC1 Telangana1 Visakhapatnam1

Key Topics

Section 153A73 Addition to Income35 Section 142A22 Section 153C21 Section 13217 Section 15317 Section 143(3)15 Section 14814 Reassessment14 Search & Seizure

CIT vs. AMBIENCE DEVELOPERS & INFRASTRUCTURE PVT LTD

ITA/195/2012HC Delhi27 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 132Section 142Section 142ASection 143(3)Section 145(3)Section 153A

Section 142A, which was introduced in 2004, reads as follows: " 142A. For the purposes of making an assessment or reassessment

CIT vs. AMBIENCE DEVELOPERS & INFRASTRUCTURE PVT LTD

ITA - 195 / 2012HC Delhi27 Jul 2012

Showing 1–20 of 41 · Page 1 of 3

10

Unexplained Investment7

Section 132Section 142Section 142ASection 143(3)Section 145(3)Section 153A

Section 142A, which was introduced in 2004, reads as follows: " 142A. For the purposes of making an assessment or reassessment

DCIT CENTRAL CIRCLE-14, NEW DELHI vs. SH. VIJAY KUMAR SONI, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

ITA 2144/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Anil Jain, CAFor Respondent: Ms. Monika Dhami, CIT-DR

Section 139Section 143Section 143(3)Section 144Section 147Section 148Section 153CSection 254Section 263Section 264

reassessment shall be completed in accordance with the provisions of this section as it stood immediately before its substitution by the Finance Act, 2016 (28 of 2016). Explanation 1.—For the purposes of this section, in computing the period of limitation— ITA Nos. 1883 & 2144/Del/2023 8 Vijay Kumar Soni (i) the time taken in reopening the whole or any part

BIJAY KUMAR SONI,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

The appeal of the Revenue is dismissed as infructuous

ITA 1883/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Sudhir Kumarita No. 1883/Del/2023 : Asstt. Year : 2017-18 Bijay Kumar Soni, Vs Dcit, C/O Anil Jain Dd & Co., Central Circle-14, 611, Surya Kiran Building, 19, New Delhi-110055 K. G. Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aolps5917H Ita No. 2144/Del/2023 : Asstt. Year : 2017-18 Dcit, Vs Bijay Kumar Soni, Central Circle-14, 61/14, Block No. 61, Ram Jas, New Delhi-110055 Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aolps5917H Assessee By : Sh. Anil Jain, Ca Revenue By : Ms. Monika Dhami, Cit-Dr Date Of Hearing: 01.08.2023 Date Of Pronouncement: 06.09.2023 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Anil Jain, CAFor Respondent: Ms. Monika Dhami, CIT-DR

Section 139Section 143Section 143(3)Section 144Section 147Section 148Section 153CSection 254Section 263Section 264

reassessment shall be completed in accordance with the provisions of this section as it stood immediately before its substitution by the Finance Act, 2016 (28 of 2016). Explanation 1.—For the purposes of this section, in computing the period of limitation— ITA Nos. 1883 & 2144/Del/2023 8 Vijay Kumar Soni (i) the time taken in reopening the whole or any part

PARMARTH IRON (P) LTD vs. ACIT,

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above and both the appeals filed by the Revenue are dismissed

ITA 1992/DEL/2008[2004-2005]Status: DisposedITAT Delhi21 Feb 2019AY 2004-2005

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Dr. Rakesh Gupta, &For Respondent: Shri Surender Pal, Sr. DR

Section 131Section 142ASection 154Section 68

Section 142A, it is provided that on receipt of the report of the Valuation Officer, the Assessing Officer may, after giving the assessee an opportunity of being heard, take into account such report in making such assessment or reassessment

DCIT vs. PARMARTH IRON PVT. LTD,

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above and both the appeals filed by the Revenue are dismissed

ITA 2370/DEL/2008[2004-2005]Status: DisposedITAT Delhi21 Feb 2019AY 2004-2005

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Dr. Rakesh Gupta, &For Respondent: Shri Surender Pal, Sr. DR

Section 131Section 142ASection 154Section 68

Section 142A, it is provided that on receipt of the report of the Valuation Officer, the Assessing Officer may, after giving the assessee an opportunity of being heard, take into account such report in making such assessment or reassessment

DCIT vs. PARMARTH IRON PVT. LTD,

In the result, the appeal filed by the assessee is allowed for statistical purposes as indicated above and both the appeals filed by the Revenue are dismissed

ITA 3211/DEL/2008[2004-2005]Status: DisposedITAT Delhi21 Feb 2019AY 2004-2005

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Dr. Rakesh Gupta, &For Respondent: Shri Surender Pal, Sr. DR

Section 131Section 142ASection 154Section 68

Section 142A, it is provided that on receipt of the report of the Valuation Officer, the Assessing Officer may, after giving the assessee an opportunity of being heard, take into account such report in making such assessment or reassessment

DCIT, NEW DELHI vs. SMT. URVASHI TALLA, NEW DELHI

In the result the Revenue’s appeal is dismissed

ITA 3820/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Feb 2020AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Nagesh Bahel, AdvocateFor Respondent: Sh. R.K. Gupta, Addl. CIT(DR)

Section 142ASection 48

section-t of Sec.142A reads as under:- "142A (1) For the purposes of making an assessment or reassessment under this

DCIT, NEW DELHI vs. SMT. USHA RANI TALLA, NEW DELHI

In the result the Revenue’s appeal is dismissed

ITA 3823/DEL/2014[2005-06]Status: DisposedITAT Delhi24 Feb 2020AY 2005-06

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Nagesh Bahel, AdvocateFor Respondent: Sh. R.K. Gupta, Addl. CIT(DR)

Section 142ASection 48

section-t of Sec.142A reads as under:- "142A (1) For the purposes of making an assessment or reassessment under this

PR. COMMISSIONER OF INCOME TAX -7 vs. SUMITOMO CORPORATION INDIA (P) LTD.

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of Section 158-A and ending with the date on which the order under sub-section

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MICROSOFT INDIA ( R & D) PVT. LTD.

ITA/993/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of Section 158-A and ending with the date on which the order under sub-section

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MARUTI SUZUKI INDIA LTD.

ITA/995/2019HC Delhi02 Mar 2020

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

142A and ending with the date on which the report of the Valuation Officer is received by the Assessing Officer; or (vi) the period (not exceeding sixty days) commencing from the date on which the Assessing Officer received the declaration under sub-section (1) of Section 158-A and ending with the date on which the order under sub-section

NINA KSHETRY,NOIDA vs. ACIT, CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1878/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

reassessment proceedings are void as the approval under Section 151 of the Act is illegal, bad in law, mechanical and without application of mind. The approval is not in accordance with law. Violation of Circular No. 19/2019 8. That in view of the facts and circumstances of the case and in law, the notices/orders/directions are illegal

HERSH VARDHAN KSHETRY,NOIDA vs. ACIT, CIRCLE INT. TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1877/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

reassessment proceedings are void as the approval under Section 151 of the Act is illegal, bad in law, mechanical and without application of mind. The approval is not in accordance with law. Violation of Circular No. 19/2019 8. That in view of the facts and circumstances of the case and in law, the notices/orders/directions are illegal

SANGITA KSHETRY,NOIDA vs. ACIT,CIRCLE INT.TAX. 2(1)(2), NEW DELHI

In the result, the appeal of the assesses in ITA 1876/Del/2023, ITA

ITA 1876/DEL/2023[2016-17]Status: DisposedITAT Delhi19 May 2025AY 2016-17

Bench: Sh. C.N. Prasad & Sh. Naveen Chandraassessment Year: 2016-17

reassessment proceedings are void as the approval under Section 151 of the Act is illegal, bad in law, mechanical and without application of mind. The approval is not in accordance with law. Violation of Circular No. 19/2019 8. That in view of the facts and circumstances of the case and in law, the notices/orders/directions are illegal

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD., NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2845/DEL/2022[2018-19]Status: DisposedITAT Delhi02 Jul 2024AY 2018-19

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR

Section 153Section 153ASection 153D

Section 142A are as under: “Estimation of value of assets by Valuation Officer. 142A. (1) The Assessing Officer may, for the purposes of assessment or reassess

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2634/DEL/2022[2019-20]Status: DisposedITAT Delhi02 Jul 2024AY 2019-20

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR

Section 153Section 153ASection 153D

Section 142A are as under: “Estimation of value of assets by Valuation Officer. 142A. (1) The Assessing Officer may, for the purposes of assessment or reassess

DCIT, CENTRAL CIRCLE-25, NEW DELHI vs. MAHAVEER TRANSMISSION LTD, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2844/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR

Section 153Section 153ASection 153D

Section 142A are as under: “Estimation of value of assets by Valuation Officer. 142A. (1) The Assessing Officer may, for the purposes of assessment or reassess

MAHAVIR TRANSMISSIN LTD ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25 , NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2635/DEL/2022[2020-21]Status: DisposedITAT Delhi02 Jul 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR

Section 153Section 153ASection 153D

Section 142A are as under: “Estimation of value of assets by Valuation Officer. 142A. (1) The Assessing Officer may, for the purposes of assessment or reassess

MAHAVIR TRANSMISSION LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the all appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 2632/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jul 2024AY 2017-18

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Subhra J. Chakraborty, CIT-DR

Section 153Section 153ASection 153D

Section 142A are as under: “Estimation of value of assets by Valuation Officer. 142A. (1) The Assessing Officer may, for the purposes of assessment or reassess