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24 results for “reassessment”+ Section 90clear

Sorted by relevance

Mumbai763Delhi642Chennai306Hyderabad217Jaipur192Ahmedabad183Bangalore176Kolkata127Chandigarh111Raipur90Pune76Nagpur57Amritsar57Surat51Rajkot50Indore47Cochin38Ranchi27Allahabad27Lucknow25Guwahati24Patna23Jodhpur17Cuttack15Visakhapatnam12Agra9Jabalpur6Dehradun5Varanasi1

Key Topics

Section 6844Section 14835Section 153C27Section 25024Addition to Income22Depreciation14Disallowance14Reassessment10Section 40A(3)9Section 36

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Showing 1–20 of 24 · Page 1 of 2

9
Section 271A9
Penalty9
ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

90,14,300/-. However, the assessee’s Ld. AR conveyed that no addition on account of the difference in the purchase price was made in any of the assessment years and the property was purchased in 2013 as per paper book pages 87 to 125 in which the transactions are dated 01.11.2013. It was also contended

ACIT CENTRAL CIRCLE 1 GUWAHATI, GUWAHATI vs. DS SYSTEMS PRIVATE LIMITED, GUWAHATI

In the result, appeal of the revenue is dismissed

ITA 284/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Feb 2026AY 2016-17

Bench: the Hon'ble

For Appellant: Sandeep Goel, Advocate
Section 133ASection 143(1)(a)Section 143(2)Section 147Section 148Section 151Section 250Section 69C

90,070/-. The return of income was processed u/s 143(1)(a) of the Act. During the year, assessee was engaged in supply/sale of items like computer laptops, UPS, Battery, power banks, laptop bags etc. After taking necessary approval from the competent authority u/s 151 of the Act, the case was selected for reassessment u/s 147 of the Act. Accordingly

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

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

ITA 274/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

reassessment proceedings initiated by the department were bad in law as no notice u/s.148A and subsequent order passed u/s148(d) were served on your appellant. Further, copies of satisfaction note and sanction from higher authority was also not provided to your appellant before issuing notice u/s. 148. The notice u/s. 148 was issued by JAO and not by NFAC

MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

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

ITA 275/GTY/2025[2022-23]Status: DisposedITAT Guwahati11 Dec 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 148ASection 250Section 271ASection 4Section 44ASection 69A

reassessment proceedings initiated by the department were bad in law as no notice u/s.148A and subsequent order passed u/s148(d) were served on your appellant. Further, copies of satisfaction note and sanction from higher authority was also not provided to your appellant before issuing notice u/s. 148. The notice u/s. 148 was issued by JAO and not by NFAC

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 223/GTY/2024[2018-19]Status: DisposedITAT Guwahati21 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

90,16,960/- u/s 68 of I.T. Act after holding the same as not genuine expenditure. 4. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 221/GTY/2024: 1. For that under the facts & circumstances of the case, learned A.O. is not justified in initiating

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 219/GTY/2024[2016-17]Status: DisposedITAT Guwahati21 Mar 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

90,16,960/- u/s 68 of I.T. Act after holding the same as not genuine expenditure. 4. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 221/GTY/2024: 1. For that under the facts & circumstances of the case, learned A.O. is not justified in initiating

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 218/GTY/2024[2014-15]Status: DisposedITAT Guwahati21 Mar 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

90,16,960/- u/s 68 of I.T. Act after holding the same as not genuine expenditure. 4. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 221/GTY/2024: 1. For that under the facts & circumstances of the case, learned A.O. is not justified in initiating

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 222/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

90,16,960/- u/s 68 of I.T. Act after holding the same as not genuine expenditure. 4. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 221/GTY/2024: 1. For that under the facts & circumstances of the case, learned A.O. is not justified in initiating

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 217/GTY/2024[2013-14]Status: DisposedITAT Guwahati21 Mar 2025AY 2013-14

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

90,16,960/- u/s 68 of I.T. Act after holding the same as not genuine expenditure. 4. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 221/GTY/2024: 1. For that under the facts & circumstances of the case, learned A.O. is not justified in initiating

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 220/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

90,16,960/- u/s 68 of I.T. Act after holding the same as not genuine expenditure. 4. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 221/GTY/2024: 1. For that under the facts & circumstances of the case, learned A.O. is not justified in initiating

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 221/GTY/2024[2018-19]Status: DisposedITAT Guwahati21 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

90,16,960/- u/s 68 of I.T. Act after holding the same as not genuine expenditure. 4. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal. ITA No. 221/GTY/2024: 1. For that under the facts & circumstances of the case, learned A.O. is not justified in initiating

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

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given