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3 results for “reassessment”+ Section 173(1)clear

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Key Topics

Section 153D6Section 69C4Addition to Income3Section 2502Section 702Section 133(6)2Section 143(3)2

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner of Income Tax in respect of each assessment year referred to in clause (b) of sub-section(1) of 153A except with the prior approval of the Joint Commissioner of Income tax. He submitted that it will be observed from the assessment order dated 31.3.2015 passed

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

1) of IT Act in absence of any finding that the books of account not found to be reliable for computation of income and therefore such additions cannot be sustained in law. 7. On the facts and circumstances of the case, the Ld CIT(A) has erred in law in upholding the aggregate additions of Rs.2

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

1) of IT Act in absence of any finding that the books of account not found to be reliable for computation of income and therefore such additions cannot be sustained in law. 7. On the facts and circumstances of the case, the Ld CIT(A) has erred in law in upholding the aggregate additions of Rs.2