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2 results for “reassessment”+ Section 158Bclear

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Key Topics

Section 153A12Section 54B6Section 1323Section 143(3)3Section 139(1)2Section 1392Addition to Income2

ANAND PRAKASH KAMDAR,BHOPAL vs. ACIT-1(1), BHOPAL

ITA 58/IND/2019[2010-11]Status: DisposedITAT Indore20 Jan 2023AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2010-11 Anand Prakash Kamdar Acit-1(1) E-4/188, Bhopal बनाम/ Arera Colony, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Afopk0788A Assesseeby S/Shri Sumit Nema, Sr. Adv.& Gagan Tiwari Adv. Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 17.11.2022 Date Of Pronouncement 20.01.2023

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 54B

reassess' to completed assessment proceedings. vi. In so far as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record

SHRI M A KHAN,BHOPAL vs. THE ACIT 3(1), BHOPAL

ITA 105/IND/2015[2010-11]Status: DisposedITAT Indore31 Mar 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

Section 132Section 143(3)Section 153Section 153ASection 153A(1)

reassess' to completed assessment proceedings. vi. In so far as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of the search and any other material existing or brought on the record