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3 results for “reassessment”+ Section 271Cclear

Sorted by relevance

Bangalore20Mumbai8Jaipur5Ahmedabad4Delhi3Pune3Nagpur2Raipur2Indore1Dehradun1

Key Topics

Section 271C6Section 405Section 143(3)4Section 2634Section 112A3Disallowance3Section 1962Section 1482Section 144B2Deduction

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2427/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Respondent: Shri Sachit Jolly, Senior Advocate
Section 112ASection 143(3)Section 144BSection 14ASection 24Section 263

reassess the ALV accordingly. 21. We have heard rival contentions and gone through the facts and circumstances of the case. We noted that the assessee has disclosed ALV of Goa Flat at ₹1.20 lakhs and this is assessed from assessment year 2011-12 and even in assessment year 2019-20, the ALV was accepted. This has been consistently declared

2
Addition to Income2

DCIT CENTRAL CIRCLE-31, NEW DELHI vs. NEW INDIA CITY DEVELOPERS PVT. LTD., NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 1738/DEL/2023[2014-15]Status: DisposedITAT Delhi05 Mar 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M. Balaganeshdcit, Vs. New India City Developers Central Circle-31, Pvt. Ltd, New Delhi B-44/Ii, Floor Jangpura, New Delhi-110014 (Appellant) (Respondent) Pan:Aaack0016B

For Appellant: NoneFor Respondent: Ms. Indu Bala Saini, Sr. DR
Section 133ASection 143(1)Section 147Section 148Section 151Section 194CSection 196Section 271CSection 40

271C and not Section 40(a)(ia). 14. The order of the CIT(A) is erroneous and is not tenable on facts and in law. 15. The grounds of appeal are without prejudice to each other. 16. The appellant craves to add, alter or amend any/all of the grounds of appeal before or during the course of the hearing

HINDUSTAN COCA-COLA BEVERAGES CO. P.LTD,GURUGRAM vs. JCIT, RANGE-74, NEW DELHI

Accordingly, the stay application is dismissed as

ITA 3018/DEL/2022[2005-06]Status: DisposedITAT Delhi17 Jan 2023AY 2005-06

Bench: Shri Shamim Yahya & Ms. Astha Chandraआ.अ.सं/.I.T.A No.3018/Del/2022 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Hindustan Coca-Cola Beverages Jcit Vs. Co. P. Ltd., Range-74, Unit No. 303-304, 3Rd Floor, New Delhi. Baani Address One, Golf Course Road, Sector-56, Gurgaon, Haryana. Pan No. Aaach3005M अपीलाथ" Appellant ""यथ"/Respondent & Stay Appl. No.413/Del/2022 िनधा"रणवष"/Assessment Year: 2005-06 बनाम Hindustan Coca-Cola Beverages Jcit Co. P. Ltd., Vs. Range-74, Unit No. 303-304, 3Rd Floor, New Delhi. Baani Address One, Golf Course Road, Sector-56, Gurgaon, Haryana. Pan No. Aaach3005M अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 201Section 250(6)Section 271CSection 275(1)(c)Section 40

271C of the Act if there is a reasonable cause for the said failure. 4. The parties to whom payments were made are believed to had paid full taxes on the income earned on their own ...” 4. However, learned CIT(A) was not convinced. He confirmed the levy of penalty. Against this order assessee is in appeal before