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1,771 results for “reassessment”+ Section 45clear

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Delhi1,771 Mumbai1,474 Bangalore581 Chennai533 Jaipur401 Ahmedabad342 Kolkata274 Hyderabad256 Chandigarh193 Pune151 Indore128 Rajkot111 Amritsar110 Surat107 Raipur100 Cuttack76 Visakhapatnam76 Patna58 Karnataka55 Cochin53 Telangana51 Nagpur46 Lucknow45 Guwahati41 Allahabad40 Jodhpur35 SC19 Agra16 Dehradun15 Orissa9 Ranchi6 Calcutta4 Rajasthan4 Jabalpur3 Panaji3 Kerala3 Varanasi3 A.K. SIKRI ROHINTON FALI NARIMAN1 Uttarakhand1

Key Topics

Section 14776 Section 14867 Addition to Income63 Section 153A62 Section 143(3)48 Section 153D40 Section 153C38 Search & Seizure32 Section 13231 Section 68

ADDL. CIT, GHAZIABAD vs. M/S AMRIT CORP LTD., GHAZIABAD

Appeal stand allowed for statistical purposes

ITA 2163/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Jun 2017AY 2007-08

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45

AMRIT CORP LTD.,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

Appeal stand allowed for statistical purposes

ITA 1789/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Jun 2017AY 2007-08

Showing 1–20 of 1,771 · Page 1 of 89

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28

Reopening of Assessment16

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR

Section 45(2)

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45

AMRIT CORP LTD.,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

Appeal stand allowed for statistical purposes

ITA 4579/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jun 2017AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45

ADDL. CIT, GHAZIABAD vs. M/S. AMRIT CORP LTD., GHAZIABAD

Appeal stand allowed for statistical purposes

ITA 5337/DEL/2011[2008-09]Status: DisposedITAT Delhi06 Jun 2017AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavaay: 2007-08 Ay: 2008-09

For Appellant: S/Shri Rohit Jain, Rohit Garg, AdvsFor Respondent: Shri S.K. Jain, DR

reassessment proceedings, the Hon’ble High Court did hold in Para 33 and 34 of the order as under:- 33. Section 45

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

ITA 2006/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Sept 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

section 148 notices issued on 21st & 20th July, 2022, case-wise respectively. This is for the precise reason that the department already appears to have conceded the very issue of limitation aspect in Union of India Vs Rajiv Bansal (2024) 469 ITR 46 (SC) that the provision of Taxation and Other Laws [Relaxation and Amendment of Certain Provisions

SEEMA GOEL,DELHI vs. CIT A, DELHI

The appeals of the assessee are allowed

ITA 2005/DEL/2025[2015-16]Status: DisposedITAT Delhi22 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

section 148 notices issued on 21st & 20th July, 2022, case-wise respectively. This is for the precise reason that the department already appears to have conceded the very issue of limitation aspect in Union of India Vs Rajiv Bansal (2024) 469 ITR 46 (SC) that the provision of Taxation and Other Laws [Relaxation and Amendment of Certain Provisions

K K SPUN INDIA LIMITED,DELHI vs. DCIT, JHANDEWALAN DELHI

The appeals of the assessee are allowed

ITA 2005/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jan 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

section 148 notices issued on 21st & 20th July, 2022, case-wise respectively. This is for the precise reason that the department already appears to have conceded the very issue of limitation aspect in Union of India Vs Rajiv Bansal (2024) 469 ITR 46 (SC) that the provision of Taxation and Other Laws [Relaxation and Amendment of Certain Provisions

K K SPUN INDIA LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-2 NEW DELHI, JHANDEWALAN DELHI

The appeals of the assessee are allowed

ITA 2006/DEL/2024[2019-20]Status: DisposedITAT Delhi03 Jan 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 144Section 147Section 148Section 148ASection 14tSection 250Section 271Section 69A

section 148 notices issued on 21st & 20th July, 2022, case-wise respectively. This is for the precise reason that the department already appears to have conceded the very issue of limitation aspect in Union of India Vs Rajiv Bansal (2024) 469 ITR 46 (SC) that the provision of Taxation and Other Laws [Relaxation and Amendment of Certain Provisions

DCIT, NEW DELHI vs. DR. PRANNOY ROY, NEW DELHI

ITA 2707/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv

Section 147Section 148

section 45 (2A) of the act to support the order of the learned AO and CIT – A. He also referred to the applicability of circular and submitted that when the shares are transferred from the individual account to the joint account, assets become property of joint owners. He further submitted that on reading of the circular where the reference

DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2022/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv

Section 147Section 148

section 45 (2A) of the act to support the order of the learned AO and CIT – A. He also referred to the applicability of circular and submitted that when the shares are transferred from the individual account to the joint account, assets become property of joint owners. He further submitted that on reading of the circular where the reference

DR. PRANNOY ROY,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2021/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv

Section 147Section 148

section 45 (2A) of the act to support the order of the learned AO and CIT – A. He also referred to the applicability of circular and submitted that when the shares are transferred from the individual account to the joint account, assets become property of joint owners. He further submitted that on reading of the circular where the reference

DCIT, NEW DELHI vs. MRS. RADHIKA ROY, NEW DELHI

ITA 2706/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv

Section 147Section 148

section 45 (2A) of the act to support the order of the learned AO and CIT – A. He also referred to the applicability of circular and submitted that when the shares are transferred from the individual account to the joint account, assets become property of joint owners. He further submitted that on reading of the circular where the reference

SMT. RADHIKA ROY,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2019/DEL/2017[2009-10]Status: DisposedITAT Delhi14 Jun 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv

Section 147Section 148

section 45 (2A) of the act to support the order of the learned AO and CIT – A. He also referred to the applicability of circular and submitted that when the shares are transferred from the individual account to the joint account, assets become property of joint owners. He further submitted that on reading of the circular where the reference

SMT. RADHIKA ROY,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2020/DEL/2017[2010-11]Status: DisposedITAT Delhi14 Jun 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri Girish Dave, Adv

Section 147Section 148

section 45 (2A) of the act to support the order of the learned AO and CIT – A. He also referred to the applicability of circular and submitted that when the shares are transferred from the individual account to the joint account, assets become property of joint owners. He further submitted that on reading of the circular where the reference

ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 4046/DEL/2017[2009-10]Status: DisposedITAT Delhi18 Jun 2021AY 2009-10

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R

Section 153CSection 68

reassess the total income as defined n section 2(45) of the income Tax Act, 1961. Whether the order of the ITAT

ACIT, CC-30, NEW DELHI vs. AMARJYOTI VANIJYA PVT. LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 4047/DEL/2017[2010-11]Status: DisposedITAT Delhi18 Jun 2021AY 2010-11

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R

Section 153CSection 68

reassess the total income as defined n section 2(45) of the income Tax Act, 1961. Whether the order of the ITAT

ACIT. CENTRAL CIRCLE- 30, NEW DELHI vs. AMARJYOTI VANIJYA (P) LTD., NEW DELHI

In the result, all the appeals of the Revenue are dismissed

ITA 4048/DEL/2017[2011-12]Status: DisposedITAT Delhi18 Jun 2021AY 2011-12

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

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Sushma Singh, CIT-D.R

Section 153CSection 68

reassess the total income as defined n section 2(45) of the income Tax Act, 1961. Whether the order of the ITAT

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

ITA 4022/DEL/2025[2015-16]Status: DisposedITAT Delhi20 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

reassess the income of the other person in accordance with the person for the relevant assessment year or years referred to in sub- section (1) of section 153A. This amendment will take effect from 1st October, 2014." 43. It was consequent to the passing of the aforesaid Act that Section 153C came to incorporate provisions relating to the AO being

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

ITA 4023/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

reassess the income of the other person in accordance with the person for the relevant assessment year or years referred to in sub- section (1) of section 153A. This amendment will take effect from 1st October, 2014." 43. It was consequent to the passing of the aforesaid Act that Section 153C came to incorporate provisions relating to the AO being

CHANDRA VIDYA INVESTMENT & FINANCE PVT. LTD.,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -28, DELHI, NEW DELHI

ITA 4021/DEL/2025[2014-15]Status: DisposedITAT Delhi20 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal, Accountnat Member

Section 153Section 153ASection 153C

reassess the income of the other person in accordance with the person for the relevant assessment year or years referred to in sub- section (1) of section 153A. This amendment will take effect from 1st October, 2014." 43. It was consequent to the passing of the aforesaid Act that Section 153C came to incorporate provisions relating to the AO being