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8 results for “reassessment u/s 147”+ Section 274clear

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Key Topics

Section 153A30Section 153D25Section 13210Section 1487Section 69A6Addition to Income6Section 143(2)5Long Term Capital Gains5Section 10(26)

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- JORHAT, JORHAT vs. M/S. TOOR FINANCE COMPANY LTD,, JORHAT

In the result, the appeal of the Revenue is dismissed

ITA 305/GTY/2018[2010-11]Status: DisposedITAT Guwahati20 Sept 2022AY 2010-11

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

Section 143(1)Section 147Section 148

147 read with section 143(3) on 11.12.2017. The ld. Assessing Officer did not make addition of Rs.18,00,000/- to the income of the assessee. To buttress this aspect, we take note of the computation of income made at the end of the assessment order, which reads as under:- “14. With the above remarks, the total income

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: Disposed
4
Section 44
Reassessment3
Business Income2
ITAT Guwahati
11 Dec 2025
AY 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

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

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

147 taxmann.com 288/[2022] SCC Online All 1294], the Hon’ble High Court has held that approval u/s.153D of the Act is to be granted by the competent authority on ITA No. 306 to 310/GTY/2019 the draft assessment order for each year separately. The operative part of the said judgment is extracted below :- “Considering the submissions of the learned counsel

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

147 taxmann.com 288/[2022] SCC Online All 1294], the Hon’ble High Court has held that approval u/s.153D of the Act is to be granted by the competent authority on ITA No. 306 to 310/GTY/2019 the draft assessment order for each year separately. The operative part of the said judgment is extracted below :- “Considering the submissions of the learned counsel

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

147 taxmann.com 288/[2022] SCC Online All 1294], the Hon’ble High Court has held that approval u/s.153D of the Act is to be granted by the competent authority on ITA No. 306 to 310/GTY/2019 the draft assessment order for each year separately. The operative part of the said judgment is extracted below :- “Considering the submissions of the learned counsel

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 306/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

147 taxmann.com 288/[2022] SCC Online All 1294], the Hon’ble High Court has held that approval u/s.153D of the Act is to be granted by the competent authority on ITA No. 306 to 310/GTY/2019 the draft assessment order for each year separately. The operative part of the said judgment is extracted below :- “Considering the submissions of the learned counsel

KARAN JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

147 taxmann.com 288/[2022] SCC Online All 1294], the Hon’ble High Court has held that approval u/s.153D of the Act is to be granted by the competent authority on ITA No. 306 to 310/GTY/2019 the draft assessment order for each year separately. The operative part of the said judgment is extracted below :- “Considering the submissions of the learned counsel