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129 results for “reassessment”+ Section 143(3)clear

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Key Topics

Section 14885Section 6879Addition to Income71Section 153A70Section 143(3)70Section 153C68Section 14759Section 25040Section 143(2)33Reopening of Assessment

SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI

In the result, the appeal of the assessee is allowed

ITA 14/GTY/2019[2012-13]Status: DisposedITAT Guwahati09 Oct 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri S. P. Bhati, A.RFor Respondent: Shri Amitava Sen, JCIT, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 50CSection 50C(1)

reassessment proceedings, where intimation under Section 143(1) has been issued and the Revenue failed to take steps to issue notice under Section 143(2) and complete assessment under Section 143(3

Showing 1–20 of 129 · Page 1 of 7

21
Disallowance19
Reassessment17

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 21/GTY/2019[2011-12]Status: DisposedITAT Guwahati02 Aug 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

143(3) of the Act was completed on 26.12.2016. The assessee contended before us that the initiation of proceedings u/s. 153C of the Act in the instant case in absence of recording of satisfaction of the nature specified in Section 153C of the Act, is invalid and bad in law. The as has filed paper book before us wherein copy

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 23/GTY/2019[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

143(3) of the Act was completed on 26.12.2016. The assessee contended before us that the initiation of proceedings u/s. 153C of the Act in the instant case in absence of recording of satisfaction of the nature specified in Section 153C of the Act, is invalid and bad in law. The as has filed paper book before us wherein copy

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 24/GTY/2019[2014-15]Status: DisposedITAT Guwahati02 Aug 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

143(3) of the Act was completed on 26.12.2016. The assessee contended before us that the initiation of proceedings u/s. 153C of the Act in the instant case in absence of recording of satisfaction of the nature specified in Section 153C of the Act, is invalid and bad in law. The as has filed paper book before us wherein copy

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 25/GTY/2019[2015-16]Status: DisposedITAT Guwahati02 Aug 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

143(3) of the Act was completed on 26.12.2016. The assessee contended before us that the initiation of proceedings u/s. 153C of the Act in the instant case in absence of recording of satisfaction of the nature specified in Section 153C of the Act, is invalid and bad in law. The as has filed paper book before us wherein copy

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 20/GTY/2019[2010-11]Status: DisposedITAT Guwahati02 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

143(3) of the Act was completed on 26.12.2016. The assessee contended before us that the initiation of proceedings u/s. 153C of the Act in the instant case in absence of recording of satisfaction of the nature specified in Section 153C of the Act, is invalid and bad in law. The as has filed paper book before us wherein copy

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 22/GTY/2019[2012-13]Status: DisposedITAT Guwahati02 Aug 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

143(3) of the Act was completed on 26.12.2016. The assessee contended before us that the initiation of proceedings u/s. 153C of the Act in the instant case in absence of recording of satisfaction of the nature specified in Section 153C of the Act, is invalid and bad in law. The as has filed paper book before us wherein copy

M/S. BALAJI ENTERPRISE,GUWAHATI vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 354/GTY/2018[2011-12]Status: DisposedITAT Guwahati13 Nov 2020AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 124Section 124(1)Section 124(3)(b)Section 143Section 143(1)Section 143(2)Section 143(3)Section 3

3) of Section 143." 6. The question, however, remains whether Section 292BB which came into effect on and from 01.04.2008 has effected any change. Said Section 292BB is to the following effect:- "292BB. Notice deemed to be valid in certain circumstances.—Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment

NAMITA MALLA SARKAR,AGARTALA vs. INCOME TAX OFFICER, WARD-UDAIPUR, AGARTALA

In the result, the appeal of the assessee is allowed

ITA 426/GTY/2019[2016-17]Status: DisposedITAT Guwahati09 Oct 2020AY 2016-17

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.426/Gau/2019 ("नधा"रणवष" / Assessment Year:2016-17)

For Appellant: Shri Rahul Jain, A.RFor Respondent: Shri Jayanta Mridha, JCIT, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment proceedings, where intimation under Section 143(1) has been issued and the 4 Namita Malla Sarkar Assessment Year:2016-17 Revenue failed to take steps to issue notice under Section 143(2) and complete assessment under Section 143(3

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

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

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

section 143(3) of the Act. Further all the issues raised in the reassessment proceedings stand already raised by the ld. Assessing

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

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

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

section 143(3) of the Act. Further all the issues raised in the reassessment proceedings stand already raised by the ld. Assessing

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

reassessment order was passed on 18.12.2017 under section 143(3) read with section 147. Therefore, proviso to this section would

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

reassessment order was passed on 18.12.2017 under section 143(3) read with section 147. Therefore, proviso to this section would

VINAY BAWRI,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 42/GTY/2021[2013-14]Status: DisposedITAT Guwahati22 Sept 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 153(3)Section 153ASection 154Section 263Section 263(1)

143(3) on March 10, 1999, which continued to hold the field as regards the three issues in question. The order dated March 10, 1999, did not merge with the orders of reassessment in respect of issues which did not form the subject matter of the reassessment. Consequently, Explanation 3 to section

AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

ITA 333/GTY/2025[2013-14]Status: DisposedITAT Guwahati19 Jan 2026AY 2013-14

Bench: the Ld. CIT(A).

For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 1Section 139(1)Section 143(3)Section 153ASection 245DSection 245D(4)Section 250

143(3) of the Act on 3-1-2012. On appeal before the Hon'ble Tribunal, it was held as under "As already noted above, second proviso to section 153A(1) provides for abatement of pending assessment or reassessment

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 258/GTY/2018[1992-93]Status: DisposedITAT Guwahati27 Jan 2025AY 1992-93

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

143(3)/147 dated 31/03/2003, ANNEXURE-1). The assessment order is incomplete in the sense that the details of computation of income are not available and tax is directly computed in page 4 after an incomplete page 3, as available with us. Your honour may be pleased to call for the records if deemed fit and proper. However, I have

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 259/GTY/2018[1993-94]Status: DisposedITAT Guwahati27 Jan 2025AY 1993-94

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

143(3)/147 dated 31/03/2003, ANNEXURE-1). The assessment order is incomplete in the sense that the details of computation of income are not available and tax is directly computed in page 4 after an incomplete page 3, as available with us. Your honour may be pleased to call for the records if deemed fit and proper. However, I have

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

reassessing the income of the assessee, which has already assessed in an assessment order under section 143(3). The factum

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

reassessing the income of the assessee, which has already assessed in an assessment order under section 143(3). The factum

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

reassessing the income of the assessee, which has already assessed in an assessment order under section 143(3). The factum