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673 results for “reassessment u/s 147”+ Bogus Purchasesclear

Sorted by relevance

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Key Topics

Section 147177Section 148114Section 143(3)81Addition to Income80Reassessment65Section 6864Reopening of Assessment49Section 15128Section 69C

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9156/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Feb 2022AY 2015-16

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

147, 148 and 151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

Showing 1–20 of 673 · Page 1 of 34

...
26
Disallowance20
Section 153C19
Natural Justice18

In the result, appeals filed by the assessee for AY

ITA 9158/DEL/2019[2017-18]Status: DisposedITAT Delhi11 Feb 2022AY 2017-18

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

147, 148 and 151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9154/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Feb 2022AY 2013-14

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

147, 148 and 151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9157/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Feb 2022AY 2016-17

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

147, 148 and 151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9153/DEL/2019[2012-13]Status: DisposedITAT Delhi11 Feb 2022AY 2012-13

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

147, 148 and 151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case

RR CARWELL PVT LTD,NEW DELHI vs. DCIT CENTRAL CIRCLE-4, NEW DELHI

In the result, appeals filed by the assessee for AY

ITA 9155/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Feb 2022AY 2014-15

Bench: Shri R.K. Panda & Ms. Suchitra Kamble

For Appellant: Shri Gurjeet Singh, C.A. &For Respondent: Smt. Sushma Singh, CIT-DR
Section 132Section 143(1)Section 153A

147, 148 and 151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2878/DEL/2022[2016-17]Status: DisposedITAT Delhi29 Sept 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

reassessment proceedings u/s. 147 of the Act and issuance of said notice u/s. 148, therefore, our conclusion drawn for assessment year 2013-14 (supra) would apply mutatis mutandis to the identical and similar grounds no. 2 to 2.2 of assessee in other 06 appeals. Consequently, grounds no. 2 to 2.2 of the assessee in other 06 appeals

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2881/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Sept 2023AY 2019-20

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

reassessment proceedings u/s. 147 of the Act and issuance of said notice u/s. 148, therefore, our conclusion drawn for assessment year 2013-14 (supra) would apply mutatis mutandis to the identical and similar grounds no. 2 to 2.2 of assessee in other 06 appeals. Consequently, grounds no. 2 to 2.2 of the assessee in other 06 appeals

RUBY SINGH ,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2876/DEL/2022[2014-15]Status: DisposedITAT Delhi29 Sept 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

reassessment proceedings u/s. 147 of the Act and issuance of said notice u/s. 148, therefore, our conclusion drawn for assessment year 2013-14 (supra) would apply mutatis mutandis to the identical and similar grounds no. 2 to 2.2 of assessee in other 06 appeals. Consequently, grounds no. 2 to 2.2 of the assessee in other 06 appeals

RUBY SINGH,DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2875/DEL/2022[2013-14]Status: DisposedITAT Delhi29 Sept 2023AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

reassessment proceedings u/s. 147 of the Act and issuance of said notice u/s. 148, therefore, our conclusion drawn for assessment year 2013-14 (supra) would apply mutatis mutandis to the identical and similar grounds no. 2 to 2.2 of assessee in other 06 appeals. Consequently, grounds no. 2 to 2.2 of the assessee in other 06 appeals

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2877/DEL/2022[2015-16]Status: DisposedITAT Delhi29 Sept 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

reassessment proceedings u/s. 147 of the Act and issuance of said notice u/s. 148, therefore, our conclusion drawn for assessment year 2013-14 (supra) would apply mutatis mutandis to the identical and similar grounds no. 2 to 2.2 of assessee in other 06 appeals. Consequently, grounds no. 2 to 2.2 of the assessee in other 06 appeals

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2880/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Sept 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

reassessment proceedings u/s. 147 of the Act and issuance of said notice u/s. 148, therefore, our conclusion drawn for assessment year 2013-14 (supra) would apply mutatis mutandis to the identical and similar grounds no. 2 to 2.2 of assessee in other 06 appeals. Consequently, grounds no. 2 to 2.2 of the assessee in other 06 appeals

RUBY SINGH,NEW DELHI vs. DCIT, CENTRAL CIRCLE-8, NEW DELHI

In the result, all the seven captioned appeals filed by the assessee stand dismissed in the aforesaid manner

ITA 2879/DEL/2022[2017-18]Status: DisposedITAT Delhi29 Sept 2023AY 2017-18

Bench: Shri Chandra Mohan Garg & Shri M. Balaganesh, Accoutant Member

For Appellant: Shri Gautam Jain, Adv. &For Respondent: Shri Vivek Vardhan, Sr. DR
Section 147Section 148Section 151

reassessment proceedings u/s. 147 of the Act and issuance of said notice u/s. 148, therefore, our conclusion drawn for assessment year 2013-14 (supra) would apply mutatis mutandis to the identical and similar grounds no. 2 to 2.2 of assessee in other 06 appeals. Consequently, grounds no. 2 to 2.2 of the assessee in other 06 appeals

MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

bogus transactions and assessed the same u/s 68 of the Act. The Ld.CIT(A) deleted this addition but sustained other additions that is addition of cash and cheque deposited in bank account as unexplained u/s 68 of the Act amounting to Rs.15.48 lakhs and another addition of purchase of property added u/s 68 of the Act amounting to Rs.20

INCOME TAX OFFICER, WARD 3(1), DELHI, DELHI vs. ARTISTIC FINANCE PRIVATE LIMITED, DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2023[2014-15]Status: DisposedITAT Delhi08 May 2025AY 2014-15

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

bogus transactions and assessed the same u/s 68 of the Act. The Ld.CIT(A) deleted this addition but sustained other additions that is addition of cash and cheque deposited in bank account as unexplained u/s 68 of the Act amounting to Rs.15.48 lakhs and another addition of purchase of property added u/s 68 of the Act amounting to Rs.20

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. S S PULSES MANUFACTURING PVT LTD, DELHI

In the result, the appeal is partly allowed

ITA 2384/DEL/2024[2012]Status: DisposedITAT Delhi09 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Manish Gupta, Sr. DR
Section 143(3)Section 147Section 148Section 69C

reassessment order Page 2 of 16 DCIT Vs. S.S. Pulses [A.Y 2012-13] u/s. 147 of the Act. As already noted, assessee had purchases from the entity involved in issuing bogus

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. THE INDURE PRIVATE LIMITED, DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

147 of the Act. An order under Section 148A(d) and notice under Section 148 of the Act dated 28.07.2022 were issued. Notices under Section 143(2) of the Act copies under Section 142(1) of the Act as well as show-cause- notice were issued. The assessee filed reply. Notices under Section 142(1) dated 27.12.2022 and 11.02.2023 were

SUNRISE PROPBUILD PVT LTD.,DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

ITA 1258/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1258/Del/2025 (A.Y. 2012-13) M/S Sunrise Propbuild Pvt. Ltd. V Assistant Commissioner Of House No. B-4, 1St Floor, Shop S Income Tax, Central Circle-Ii, No. 25, Ashirward Complex, Faridabad, Village Pitampura, New Delhi- Haryana-121001 110034 Pan: Aapcs2201K Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms.Suman Malik, Cit Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025

Section 143(2)Section 147Section 148Section 151Section 153C

reassessment proceedings requires to be quashed as the neither rejection not acceptance of the objections of the assessee has prejudiced the interest of the assessee to challenge the same before the higher forum. Therefore not passing a speaking order rejecting the objections of the assessee but passing an order u/s 147 of the act making the additions based on reasons

SUNRISE PORPBUILD PVT LTD,DELHI vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

ITA 1257/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ita No. 1258/Del/2025 (A.Y. 2012-13) M/S Sunrise Propbuild Pvt. Ltd. V Assistant Commissioner Of House No. B-4, 1St Floor, Shop S Income Tax, Central Circle-Ii, No. 25, Ashirward Complex, Faridabad, Village Pitampura, New Delhi- Haryana-121001 110034 Pan: Aapcs2201K Appellant Respondent Assessee By Sh. S. S. Nagar, Ca Revenue By Ms.Suman Malik, Cit Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 26/11/2025

Section 143(2)Section 147Section 148Section 151Section 153C

reassessment proceedings requires to be quashed as the neither rejection not acceptance of the objections of the assessee has prejudiced the interest of the assessee to challenge the same before the higher forum. Therefore not passing a speaking order rejecting the objections of the assessee but passing an order u/s 147 of the act making the additions based on reasons

PASSION REALTECH PVT LTD,GURGAON vs. ACIT, CENTRAL CIRCLE-2, FARIDABAD

In the result, Appeals in ITA

ITA 1268/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(2)Section 147Section 148Section 151Section 153C

reassessment proceedings u/s 147 of the Act was based on borrowed satisfaction and without application of mind. 6.2 That on the facts and in the circumstances of the case, the Ld. CIT-(A) has erred in upholding the order of Ld. AO without considering the fact that the reasons u/s 148 were recorded merely on the basis of suspicion