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185 results for “reassessment”+ Section 482clear

Sorted by relevance

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Key Topics

Section 143(3)56Addition to Income50Section 153A41Section 14839Section 26335Section 14732Section 13222Section 143(2)21Section 6821Penalty

CHIRAG KIRPAL,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, GURGAON

In the result, the appeal of the assessee is allowed

ITA 656/DEL/2025[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri M. Balaganesh & Shri Vimal Kumarchirag Kirpal, Vs. Acit, C/O. Anuj Bhatia, C-3, Bali International Taxation, Nagar, New Raja Garden, Gurgaon New Delhi (Appellant) (Respondent) Pan: Bwxpk8788D Assessee By : Shri. S. K. Gupta, Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri. S. K. Gupta, CAFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 139Section 143(2)Section 144BSection 144C(1)Section 144C(13)Section 144C(5)Section 147Section 148

Showing 1–20 of 185 · Page 1 of 10

...
18
Reassessment16
Search & Seizure14
Section 148A
Section 151

reassessment ultimately stood completed under section by passing a draft assessment order under section 144C(1) of the Act on 17-03-2024 determining total income of the Assessee at Rs. 65,02,482

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA/1024/2011HC Delhi02 Dec 2011

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001." Q 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise

CIT vs. SELECT HOLIDAY RESORTS PVT LTD

The appeals stand disposed of as above

ITA - 1024 / 2011HC Delhi02 Dec 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur
Section 14A

reassess under section 14 7 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001." Q 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/98/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/932/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/389/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1114/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

THE COMMISSIONER OF INCOME TAX vs. HCL PEROT SYSTMES LTD.

The appeals stand disposed of as above

ITA - 77 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

COMMISSIONER OF INCOME TAX vs. VOU INVESTMENT LTD.

The appeals stand disposed of as above

ITA - 57 / 2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/263/2010HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/683/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1096/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/853/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/77/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/1060/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/936/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/139/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

COMMISSIONER OF INCOME TAX DELHI IV vs. ESCORTS FINANCE LTD.

The appeals stand disposed of as above

ITA - 98 / 2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/702/2008HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers

M/S EICHER GOODEARTH LTD

The appeals stand disposed of as above

ITA/958/2009HC Delhi18 Nov 2011
For Appellant: Mr Ajay Vohra with Ms Kavita Jha, Ms Akanksha Aggarwal andFor Respondent: Mr Sanjeev Sabharwal with Ms P. L. Bansal and Ms Sonia Mathur

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” 11. By Notification No.45/2008 dated 24/03/2008, the Central Board of Direct Taxes (CBDT), in exercise of its powers