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822 results for “reassessment u/s 147”+ Section 153C(1)clear

Sorted by relevance

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Key Topics

Section 153C139Section 14794Section 153A85Section 14864Section 143(3)58Addition to Income58Section 6853Section 13253Search & Seizure

JCIT(OSD), JHANDEWALAN vs. NARENDRA AGGARWAL, FARIDABAD

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

ITA 1017/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri Sudhir Kumar & Shri Manish Agarwaljcit (Osd), Jhandewalan, Vs. Narendra Aggarwal, Delhi H.No. 467, Sector-21-A, Fardidabad, Haryana (Pan: Aagpa1441D) (Appellant) (Respondent) Assessee By : Dr.Rakesh Gupta, Adv., Sh. Somil Agarwal, Adv., Saksham Agarwal, Ca & Deepesh Garg, Adv. Revenue By : Ms. Amisha S. Gupt, Cit Dr Date Of Hearing : 04.11.2025 Date Of Order : 19.12.2025 O R D E R Per Sudhir Kumar, Jm :

For Appellant: Dr.Rakesh Gupta, Adv., Sh. Somil AgarwalFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 132Section 139(1)Section 143(3)Section 153CSection 263Section 68

147. section 148. section 149 section 151 and section 153. in the case of a person where a search is initialed under section 132 or books of account, 8 other documents or any assets are requisitioned under section 132A after the 31st day of May. 2003.The Assessing Officer shall— (a) issue notice to such person requiring him to furnish within

Showing 1–20 of 822 · Page 1 of 42

...
41
Reassessment34
Section 15324
Reopening of Assessment19

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4304/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4278/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28 , NEW DELHI

ITA 4215/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4221/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FOREX INDIA LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4208/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4302/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4269/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4276/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4220/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4297/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Nov 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4274/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, DELHI

ITA 4218/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4300/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4268/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4275/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALANKIT FINSEC LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4280/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

ALKA AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4267/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

PRATISHTHA IMAGES PVT LTD,DELHI vs. DCIT,CENTRAL CIRCLE-28, DELHI

ITA 4298/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs

SAKSHI AGARWAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE-28, NEW DELHI

ITA 4223/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri S Rifaur Rahman, Accountnat Member

u/s 153C is defective especially to the extent that it does not mention "bearing" in the satisfaction note. In this regard, my humble submission for kind consideration are as under: 2. Section 153C starts with non-obstante clause relating to normal assessment procedure. Bare reading of Section 153C makes it clear that it has 02 limbs