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43 results for “reassessment”+ Section 245D(1)clear

Sorted by relevance

Mumbai101Hyderabad43Delhi21Chennai18Allahabad16Cochin6Pune6Visakhapatnam5Jaipur4Lucknow2Kolkata2Ahmedabad1

Key Topics

Section 153C48Section 6943Section 139(1)43Section 13243Addition to Income43Search & Seizure43Section 143(2)5House Property5Limitation/Time-bar

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 323/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 Sept 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

Showing 1–20 of 43 · Page 1 of 3

5

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 300/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 301/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 Sept 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 322/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 302/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection

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

245D(4) of the Act. 4.4. In light of the above, with respect to the Villa No.29 purchased by the assessee from M/s. KMR Estate and Builders Pvt. Ltd, it is evident that the assessee has paid Rs.3,49,73,003/- to the developer (Rs.1,93,73,003/- through bank and Rs.1,56,00,000/- in cash). In this connection