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48 results for “reassessment”+ Section 245Dclear

Sorted by relevance

Mumbai148 Delhi48 Hyderabad43 Chennai25 Indore18 Allahabad16 Chandigarh12 Jaipur9 Surat8 Cochin7 Kolkata7 Pune6 Visakhapatnam5 SC5 Bangalore4 Ahmedabad3 Lucknow2 Varanasi2 Telangana1 Karnataka1

Key Topics

Addition to Income36 Section 13226 Section 153C24 Section 14823 Search & Seizure22 Section 153A19 Section 26319 Section 143(3)15 Section 143(2)14 Section 154

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

Showing 1–20 of 48 · Page 1 of 3

14

Limitation/Time-bar8

reassessment or re-computation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment aforesaid. (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR

Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

reassessment or re-computation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment aforesaid. (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section

RAJAN GUPTA vs. COMMISSIONER OF INCOME TAX

The appeal is allowed as aforesaid

ITA/884/2009HC Delhi05 Jul 2010

For Appellant: Mr M.P. Rastogi with Mr R. Kumar and Mr K.N. AhujaFor Respondent: Ms Prem Lata Bansal

Section 143(2)Section 158BSection 245CSection 245D(1)Section 260A

245D is received by the Commissioner under sub-section (2) of that section, xxxxx xxxxx xxxxx xxxxx shall be excluded: Provided that where immediately after the 2010:DHC:3270-DB limitation referred to in sub-sections (1), [(1A), (1B),] [(2), (2A) and (4)] available to the Assessing Officer for making an order of assessment, reassessment

M/S RADIC KHAITAN LTD.,,DELHI vs. DCIT, NEW DELHI

In the result, the appeal filed by the assessee in ITA No

ITA 4355/DEL/2015[2005-06]Status: DisposedITAT Delhi11 Apr 2019AY 2005-06

Bench: Shri N.K. Billaiya & Shri K.N. Chary[Assessment Year: 2005-06]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)

Section 132Section 153ASection 245Section 245D(4)

reassessment proceedings u/s 147 of the Act. But the observations and findings are relevant and read as under: “The main argument of the learned counsel for the petitioner is that once the ITSC has passed a final order of settlement for an assessment year under Section 245D

CIT vs. ANIL KUMAR BHATIA

ITA/1626/2010HC Delhi07 Aug 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 132Section 153ASection 260A

245D is received by the Commissioner under sub-section (2) of that section, shall be excluded. If, after the exclusion of the aforesaid period, the period of limitation available to the Assessing Officer for making an order of assessment or reassessment

CIT vs. ANIL KUMAR BHATIA

ITA - 1626 / 2010HC Delhi07 Aug 2012

Section 132Section 153ASection 260A

245D is received by the Commissioner under sub-section (2) of that section, shall be excluded. If, after the exclusion of the aforesaid period, the period of limitation available to the Assessing Officer for making an order of 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

245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or (viii) the period commencing from the date on which an application is made before the Authority for Advance Rulings 55[or before the Board for Advance Rulings] under sub-section (1) of section 245Q and ending with the date on which the order

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

245D is received by the Principal Commissioner or Commissioner under sub-section (2) of that section; or (viii) the period commencing from the date on which an application is made before the Authority for Advance Rulings 55[or before the Board for Advance Rulings] under sub-section (1) of section 245Q and ending with the date on which the order

DCIT CIRCLE-I(LTU), NEW DELHI vs. DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5401/DEL/2019[2006-07]Status: DisposedITAT Delhi13 Sept 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized

DCIT CIRCLE-I(LTU), NEW DELHI vs. DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5403/DEL/2019[2008-09]Status: DisposedITAT Delhi13 Sept 2021AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized

DCIT CIRCLE-I(LTU), NEW DELHI vs. DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5406/DEL/2019[2011-12]Status: DisposedITAT Delhi13 Sept 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized

DCIT CIRCLE-I(LTU), NEW DELHI vs. DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5405/DEL/2019[2010-11]Status: DisposedITAT Delhi13 Sept 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized

DCIT CIRCLE-I(LTU), NEW DELHI vs. DALMIA BHARAT SUGAR AND INDUSTRIES LTD.,, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5404/DEL/2019[2009-10]Status: DisposedITAT Delhi13 Sept 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized

DCIT CIRCLE-1 LTU, NEW DELHI vs. DALMIA BHARAT SUGAR & INDUSTRIES LTD, NEW DELHI

Accordingly we dispose of the matters for AY 2007-08 to 2011-12 for the same reasons as under :- i. Thus, For AY 2007-08, Ground no 1 & 2 of the appeal of the ld AO are dismissed

ITA 5402/DEL/2019[2007-08]Status: DisposedITAT Delhi13 Sept 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri S. K. Tulsiyan, AdvFor Respondent: Ms. Nidhi Srivatava, CIT DR

Section 153CSection 245

section 153C as it stood in 2014 provides as under :- Assessment of income of any other person.2 153C.3[(1)] Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized

THE BANK OF TOKYO MISTUBISHI UFJ LTD.,,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 4548/DEL/2016[2008-09]Status: DisposedITAT Delhi27 Feb 2018AY 2008-09

Bench: Shri N.K. Saini & Before Mr. Bhavnesh Saini

For Appellant: Sh. P.J. Pardiwala, Sr. AdvFor Respondent: Sh. G.K. Dhall, CIT DR (Intl

Section 139(1)Section 234DSection 44C

245D(4) of the Act then the interest chargeable, if any, under sub section 1 shall be reduced accordingly. Therefore, the interest on the excess amount of refund shall be charged from the date of grant of refund to the date of regular assessment. As regards to the meaning of regular assessment, the Hon’ble Supreme Court in the case

DCIT, CENTRAL CIRCLE- 18, NEW DELHI vs. NKG INFRASTRUCTURE LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 7103/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Mar 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7101/Del/2017 : Asstt. Year : 2011-12 Ita No. 7102/Del/2017 : Asstt. Year : 2012-13 Ita No. 7103/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Nkg Infrastructure Ltd., Central Circle-18, 6, Todermal Lane, Ground Floor, New Delhi Near Bengali Market, New Delhi (Appellant) (Respondent) Pan No. Aaccn1659D Assessee By : Sh. Akshit Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Sarita Kumari, Cit Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 11.03.2022

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

reassessment made before the 1st day of June, 2016. Explanation.—In computing the period of limitation under this section— xxx xxx xxx xxx xxx xxx (v) in a case where an application made before the Income-tax Settlement Commission is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date

DCIT, CENTRAL CIRCLE- 18, NEW DELHI vs. NKG INFRASTRUCTURE LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 7102/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Mar 2022AY 2012-13

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7101/Del/2017 : Asstt. Year : 2011-12 Ita No. 7102/Del/2017 : Asstt. Year : 2012-13 Ita No. 7103/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Nkg Infrastructure Ltd., Central Circle-18, 6, Todermal Lane, Ground Floor, New Delhi Near Bengali Market, New Delhi (Appellant) (Respondent) Pan No. Aaccn1659D Assessee By : Sh. Akshit Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Sarita Kumari, Cit Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 11.03.2022

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

reassessment made before the 1st day of June, 2016. Explanation.—In computing the period of limitation under this section— xxx xxx xxx xxx xxx xxx (v) in a case where an application made before the Income-tax Settlement Commission is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date

DCIT, CENTRAL CIRCLE- 18, NEW DELHI vs. NKG INFRASTRUCTURE LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 7101/DEL/2017[2011-12]Status: DisposedITAT Delhi11 Mar 2022AY 2011-12

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 7101/Del/2017 : Asstt. Year : 2011-12 Ita No. 7102/Del/2017 : Asstt. Year : 2012-13 Ita No. 7103/Del/2017 : Asstt. Year : 2013-14 Dcit, Vs Nkg Infrastructure Ltd., Central Circle-18, 6, Todermal Lane, Ground Floor, New Delhi Near Bengali Market, New Delhi (Appellant) (Respondent) Pan No. Aaccn1659D Assessee By : Sh. Akshit Jain, Ca & Sh. Rajat Jain, Ca Revenue By : Ms. Sarita Kumari, Cit Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 11.03.2022

For Appellant: Sh. Akshit Jain, CA &For Respondent: Ms. Sarita Kumari, CIT DR

Section 132Section 153ASection 245CSection 245C(1)Section 245DSection 245H

reassessment made before the 1st day of June, 2016. Explanation.—In computing the period of limitation under this section— xxx xxx xxx xxx xxx xxx (v) in a case where an application made before the Income-tax Settlement Commission is rejected by it or is not allowed to be proceeded with by it, the period commencing from the date

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

ITA 3826/DEL/2018[2009-10]Status: DisposedITAT Delhi05 Sept 2018AY 2009-10

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

245D is received by the Principal Commissioner or Commissioner under sub- section (2) of that section; or xxx xxx xxx xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause (b) of this sub-section available to the Assessing Officer for making

NKG INFRASTRUCTURE LTD.,NEW DELHI vs. PR.CIT, C- 3 , NEW DELHI

In the result all the three appeals of the assessee are allowed

ITA 3825/DEL/2018[2008-09]Status: DisposedITAT Delhi05 Sept 2018AY 2008-09

Bench: Shri G.D. Agrawal, Hon’Ble & Shri K.Narasimha Chary

Section 132(1)Section 143(3)Section 153Section 263Section 263(1)

245D is received by the Principal Commissioner or Commissioner under sub- section (2) of that section; or xxx xxx xxx xxx xxx xxx shall be excluded: Provided that where immediately after the exclusion of the aforesaid period, the period of limitation referred to in clause (a) or clause (b) of this sub-section available to the Assessing Officer for making