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10 results for “reassessment u/s 147”+ Section 260clear

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Key Topics

Section 153C42Section 153A16Search & Seizure7Section 2546Section 1446Section 271(1)(c)6Section 153D6Section 143(2)3Undisclosed Income

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

In the result, the appeal of the assessee is allowed

ITA 220/GTY/2019[2013-14]Status: DisposedITAT Guwahati21 Jun 2023AY 2013-14

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

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 68

260/-. This return was processed under section 143(1) of the Income Tax Act. The search was carried out upon the assessee on 17.09.2015. Before this date of 3 Assessment Year: 2013-2014 Agrim Infraproject Private Limited search, the time limit to issue notice under section 143(2) was expired. The Department was unable to seize any incriminating material

3
Section 153(3)(ii)2
Addition to Income2
Revision u/s 2632

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)

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

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)

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

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)

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

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)

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

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)

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

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)

260 to 266/Gau/2017 decided on 22.02.2018 quashing identical proceedings in absence of a valid satisfaction as under:- “2. As the facts and issue involved in these appeals are identical, they are being disposed off together by this consolidated order. 3. The grounds raised in the appeal of the assessee for assessment year 2009-2010 are as under:- ‘1. For that

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

260 ….do…. 11 ….do... …do…. 11- 1,16,61,819 ….do…. 12 ….do... …do…. 12- 2,32,87,431 ….do…. 13 ….do... …do…. 13- 1,85,27,754 ….do…. 14 ….do... …do…. 14- 2,80.46.245 ….do…. 15 Naamita Paul AGZPP8327N

JANARDAN MISHRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 261/GTY/2018[1993-94]Status: DisposedITAT Guwahati13 Dec 2019AY 1993-94

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

Section 153(3)(ii)Section 254

u/s. 254 of the said Act, as mentioned in section 153(3)(ii) thereof, the appellant seeks to refer to the pronouncement of the Hon'ble Supreme Court in Rajinder Nath vs. Commissioner of Income Tax (1979) 120 ITR in this respect, more particularly the following paragraph from the judgment at pages 18-19 of the Reports: ‘The expression “finding

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

ITA 260/GTY/2018[1992-93]Status: DisposedITAT Guwahati13 Dec 2019AY 1992-93

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

Section 153(3)(ii)Section 254

u/s. 254 of the said Act, as mentioned in section 153(3)(ii) thereof, the appellant seeks to refer to the pronouncement of the Hon'ble Supreme Court in Rajinder Nath vs. Commissioner of Income Tax (1979) 120 ITR in this respect, more particularly the following paragraph from the judgment at pages 18-19 of the Reports: ‘The expression “finding