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276 results for “reassessment”+ Section 293clear

Sorted by relevance

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Key Topics

Section 147101Section 143(3)75Addition to Income73Section 14871Section 153A58Section 153C55Section 26345Section 153D33Section 6832Search & Seizure

JINDAL STEEL & POWER LTD.,HISAR vs. CIT, HISAR

In the result, appeal of the assessee is allowed

ITA 1462/DEL/2016[2005-06]Status: DisposedITAT Delhi16 Nov 2021AY 2005-06

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Sh. S. Najmi, CIT
Section 143(3)Section 147Section 263Section 263(2)Section 80

reassessment order dated 04.03.2013, the only issue was quantum but not eligibility of deduction under section 80-IB of the Act, that too, only in respect of MBF unit but not of other independent eligible units. Hence, the 263 order is barred by limitation. 16. The aforesaid issue is squarely covered in favour of the Applicant by the decision

Showing 1–20 of 276 · Page 1 of 14

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22
Reassessment21
Disallowance16

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2023[2014-15]Status: DisposedITAT Delhi23 Dec 2025AY 2014-15

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings, the Assessing Officer has issues summons u/s 133(6) of the Act to various parties, out of which four parties namely (i) M/s Krishna Attire & Hospitality Services (Krishna Attire) Rs.7,46,697/- (ii) M/s Shan Creations - Rs.25,69,331/- (iii) M/s Brand Vision - Rs.8,00,000/- and (iv) Symmetrix Prints Pvt. Ltd. (‘Symmetrix Prints)- Rs.1

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2023[2015-16]Status: DisposedITAT Delhi23 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings, the Assessing Officer has issues summons u/s 133(6) of the Act to various parties, out of which four parties namely (i) M/s Krishna Attire & Hospitality Services (Krishna Attire) Rs.7,46,697/- (ii) M/s Shan Creations - Rs.25,69,331/- (iii) M/s Brand Vision - Rs.8,00,000/- and (iv) Symmetrix Prints Pvt. Ltd. (‘Symmetrix Prints)- Rs.1

DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI

In the result, appeal of the Revenue in appeal No

ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings, the Assessing Officer has issues summons u/s 133(6) of the Act to various parties, out of which four parties namely (i) M/s Krishna Attire & Hospitality Services (Krishna Attire) Rs.7,46,697/- (ii) M/s Shan Creations - Rs.25,69,331/- (iii) M/s Brand Vision - Rs.8,00,000/- and (iv) Symmetrix Prints Pvt. Ltd. (‘Symmetrix Prints)- Rs.1

DCIT, CENTRAL CIRCLE-20, DELHI vs. LOTUS HERBALS PVT. LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 2445/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings, the Assessing Officer has issues summons u/s 133(6) of the Act to various parties, out of which four parties namely (i) M/s Krishna Attire & Hospitality Services (Krishna Attire) Rs.7,46,697/- (ii) M/s Shan Creations - Rs.25,69,331/- (iii) M/s Brand Vision - Rs.8,00,000/- and (iv) Symmetrix Prints Pvt. Ltd. (‘Symmetrix Prints)- Rs.1

DCIT, CENTRAL CIRCLE-20, NEW DELHI vs. LOTUS HERBALS P.LTD, DELHI

In the result, appeal of the Revenue in appeal No

ITA 200/DEL/2023[2019-20]Status: DisposedITAT Delhi23 Dec 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings, the Assessing Officer has issues summons u/s 133(6) of the Act to various parties, out of which four parties namely (i) M/s Krishna Attire & Hospitality Services (Krishna Attire) Rs.7,46,697/- (ii) M/s Shan Creations - Rs.25,69,331/- (iii) M/s Brand Vision - Rs.8,00,000/- and (iv) Symmetrix Prints Pvt. Ltd. (‘Symmetrix Prints)- Rs.1

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2443/DEL/2024[2013-14]Status: DisposedITAT Delhi02 Jan 2025AY 2013-14

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings, the Assessing Officer has issues summons u/s 133(6) of the Act to various parties, out of which four parties namely (i) M/s Krishna Attire & Hospitality Services (Krishna Attire) Rs.7,46,697/- (ii) M/s Shan Creations - Rs.25,69,331/- (iii) M/s Brand Vision - Rs.8,00,000/- and (iv) Symmetrix Prints Pvt. Ltd. (‘Symmetrix Prints)- Rs.1

COSMIC INFORMATICS PVT. LTD.,NEW DELHI vs. ACIT CENTRAL CIRCLE - 2, NEW DELHI

In the result, appeal of the Revenue in appeal No

ITA 2444/DEL/2024[2017-18]Status: DisposedITAT Delhi02 Jan 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings, the Assessing Officer has issues summons u/s 133(6) of the Act to various parties, out of which four parties namely (i) M/s Krishna Attire & Hospitality Services (Krishna Attire) Rs.7,46,697/- (ii) M/s Shan Creations - Rs.25,69,331/- (iii) M/s Brand Vision - Rs.8,00,000/- and (iv) Symmetrix Prints Pvt. Ltd. (‘Symmetrix Prints)- Rs.1

SANTOSH RANI LEGAL HEIR OF LATE SH PARVEEN KALYAN,KURUKSHETRA vs. INCOME TAX OFFICER, WARD 1, KARNAL, KARNAL

In the result, appeal of the assessee is allowed

ITA 4770/DEL/2024[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2011-12] Santosh Rani Vs Ito, Legal Heir Of Late Shri Parveen Ward-1, Karnal, Kalyan, Krishna Nagar, Gamri, Haryana-132001. Thanesar, Distt.-Kurukshetra, Haryana-136118. Pan-Awhpr4944D Appellant Respondent Appellant By Shri Suresh K.Gupta, Ca Respondent By Shri Dheeraj Kumar Jaiswal, Sr.Dr Date Of Hearing 01.07.2025 Date Of Pronouncement 19.09.2025 Order

Section 144Section 147Section 148Section 151Section 250

293 ITR 548 (Bom.);  Ankita A. Choksey vs. Income Tax Officer 411 ITR 207 (Bom);  DCIT vs M/s KLA Foods (India) Ltd and others ITA No.2846/Del/2015 dt: 08.04.2019, M/s Superior Technologies P Ltd ITA No.2269/Del/2017. M/s Shiv Sai Infrastructure P Ltd ITA No.2527/Del/2017 and ITO vs Randeep Investment (P) Ltd ITA No.4365 & 4005/Del/2015 dt: 26.03.2019. B. Mechanical Approval The copy

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4634/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Jul 2018AY 2010-11

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4633/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Jul 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4631/DEL/2014[2007-08]Status: DisposedITAT Delhi31 Jul 2018AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4632/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Jul 2018AY 2008-09

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4635/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during

M/S. MEROFORM (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4494/DEL/2014[2011-12]Status: DisposedITAT Delhi31 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during

ACIT, NEW DELHI vs. M/S. MEROFORM INDIA PVT LTD., NOIDA

In the result appeals filed by the revenue are dismissed and appeal filed by the assessee is partly allowed

ITA 4630/DEL/2014[2006-07]Status: DisposedITAT Delhi31 Jul 2018AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri S.K. Tulsiyan CAFor Respondent: Smt. Shafali Swaroop, CIT(DR)
Section 153ASection 40A

reassess returns of assessee not only for undisclosed income found during search operation but also with regard to material available at time of original assessment. iii. CIT Vs St. Francis Clay Decor Tiles (385 ITR 624), where Hon'ble Delhi Kerala Court held that notice issued under section 153A - return must be filed even if no incriminating documents discovered during

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

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

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144

reassessment proceedings under section 147 / 148 of the Act based on the issue of an invalid notice under section 143(2) of the Act which is the primary requirement for initiation of any assessment proceedings;” Below Ground No. 3.11, the following grounds are added; Cairn U K Holdings Limited V DCIT ( International Taxation) New Delhi

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2935/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2024AY 2014-15

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

reassess the total income of such other person, (the assessee in this case)in the manner provided in section 153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2937/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Aug 2024AY 2016-17

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

reassess the total income of such other person, (the assessee in this case)in the manner provided in section 153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only

ANIL CHAUDHARY,NEW DELHI vs. ACIT CENTRAL CIRCLE-17, NEW DELHI

In the result, appeals filed by the assessee are allowed

ITA 2938/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Gautam Jain, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 127Section 143(2)Section 153ASection 153CSection 153DSection 69C

reassess the total income of such other person, (the assessee in this case)in the manner provided in section 153A of the Act. So in this case before us, since the AO of the searched person as well as that of the other/third party/assessee foundation are the same, he/AO of assessee can issue notice u/s 153C of the Act only