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42 results for “reassessment”+ Section 197(1)clear

Sorted by relevance

Mumbai178Chennai118Delhi103Bangalore83Jaipur51Chandigarh49Hyderabad42Raipur41Surat27Kolkata25Ahmedabad17Pune16Rajkot14Indore8Cuttack7Cochin6Nagpur5Amritsar5Lucknow4Visakhapatnam3Patna1Jodhpur1

Key Topics

Section 153C41Addition to Income40Section 13239Search & Seizure39Section 6938Section 139(1)38Section 1475Section 104Section 10B4Reopening of Assessment

RAIN CEMENTS LIMITED, HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR
Section 10BSection 115JSection 143(2)Section 143(3)Section 147

Showing 1–20 of 42 · Page 1 of 3

3
Section 143(3)2
Rectification u/s 1542
Section 148
Section 92C

1)(iii) or section 37 of the Act was beyond its competence. 16. The learned Counsel for the assessee in another plank of his argument submitted that a bare perusal of the reasons recorded would reveal that there is no new material on record or new fact which has come to the notice of the Assessing Officer post the original

KANIPAKAM HARI PRASAD REDDY ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 21/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

ISANAKA MASTHAN REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 5/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 23/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

PULLALAREVU ANUSHA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 24/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

PULLALAREVU ANUSHA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 25/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

PULLALAREVU ANUSHA ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 26/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

GAVIREDDYGARI APARNA KALYANI,ANANTHAPUR vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 3/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

RAMA SUBBA REDDY KUDUMULA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 37/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

RAMA SUBBA REDDY KUDUMULA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 38/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

GAVIREDDYGARI HARIKISHORE REDDY,ANANTHAPUR vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 4/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 44/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 45/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 46/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 22/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

BORRA PRAVEENA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 6/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

ANDEM SANDHYA REDDY,RANGA REDDY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 7/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

SARITHA AGARWAL ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 75/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

SARITHA AGARWAL,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 76/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 20/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

reassessment are to be examined on a 'stand- alone' basis. Neither any thing can be added to the reasons so recorded nor any thing can be deleted from the reasons so recorded. The Hon'ble Bombay High Court in the case of Hindustan Lever Ltd. v. R.B. Wadkar [2004] 137 Taxman 479/268 ITR 332 wherein their Lordships have, inter alia