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62 results for “reassessment”+ Exemptionclear

Sorted by relevance

Mumbai1,359 Delhi1,148 Chennai641 Bangalore510 Ahmedabad347 Jaipur338 Kolkata255 Hyderabad232 Chandigarh185 Pune179 Indore132 Raipur125 Cochin105 Rajkot81 Visakhapatnam77 Surat66 Guwahati62 Cuttack59 Lucknow59 Amritsar57 Patna42 Nagpur41 Ranchi39 Karnataka37 Jodhpur29 Agra25 Telangana21 SC18 Dehradun17 Allahabad17 Jabalpur7 Calcutta6 Kerala5 Rajasthan4 Varanasi4 A.K. SIKRI ROHINTON FALI NARIMAN2 Gauhati2 Panaji2 Himachal Pradesh2 Punjab & Haryana2 Uttarakhand1 Orissa1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 14842 Addition to Income42 Section 25035 Section 143(3)35 Section 10(26)34 Section 14730 Section 6827 Exemption18 Section 69A17 Reassessment

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 51/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

reassessment proceeding was carried out. During the course of assessment proceedings, ld. Assessing Officer found that the assessee has shown exempt

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 49/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Showing 1–20 of 62 · Page 1 of 4

17

Section 142(1)16

Reopening of Assessment16

Bench:

Section 143(3)Section 250Section 68

reassessment proceeding was carried out. During the course of assessment proceedings, ld. Assessing Officer found that the assessee has shown exempt

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 43/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 42/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 39/GTY/2025[2016-17]Status: DisposedITAT Guwahati28 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 37/GTY/2025[2016-17]Status: DisposedITAT Guwahati28 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 38/GTY/2025[2016-17]Status: DisposedITAT Guwahati28 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 40/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 41/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

INCOME TAX OFFICER, WARD-1, DIMAPUR, DIMAPUR, NAGALAND vs. IMKUMMONGLA PONGEN, SHILLONG

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 156/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 69A

reassessment proceedings u/s 148 of the Act since the notice was never served upon the assessee personally. It is stated that the assessee is from the Scheduled Tribe of Nagaland and is exempt

TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 242/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Dec 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

reassessment proceedings is liable to be quashed. ITA Nos.: 241 & 242/GTY/2025 AYs: 2014-15 & 2015-16 Toshevi Keditsu Sema. 2. For that the Ld. Assessing Officer was not justified in invoking the provisions of section 69A of the Act and making addition of Rs. 21,72,720.00 in as much as the income of the appellant is exempt

TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 241/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Dec 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

reassessment proceedings is liable to be quashed. ITA Nos.: 241 & 242/GTY/2025 AYs: 2014-15 & 2015-16 Toshevi Keditsu Sema. 2. For that the Ld. Assessing Officer was not justified in invoking the provisions of section 69A of the Act and making addition of Rs. 21,72,720.00 in as much as the income of the appellant is exempt

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried