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4 results for “reassessment”+ Section 201(1)clear

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Key Topics

Section 26320Section 14712Section 1488Section 143(3)6Section 142(1)4Reassessment3Reopening of Assessment3Section 143(2)2Addition to Income2

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

ITA 451/IND/2024[2015-16]Status: DisposedITAT Indore14 Oct 2025AY 2015-16
Section 139Section 143(2)Section 147Section 148Section 151Section 263

section 154. The\nbench minutely analysed law in this regard and applying the\nprinciple of 'coram non judice' and following aforesaid judgments of\nthe supreme court, it was held that if an assessee seeks to challenge\nthe reassessment proceedings as being without jurisdiction, when\naction for rectification is sought to be taken on the assumption of the\nvalidity

THE DY CIT,CENTRAL-1, BHOPASL vs. M/S R.K.GUPTA & ENGINEERS P LTD, 2009-10

Revision u/s 2632

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 325/IND/2020[2009-10]Status: DisposedITAT Indore03 Jan 2023AY 2009-10

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

For Appellant: Shri S.S. Deshpandey, A.RFor Respondent: Shri Ashish Porwal, Sr. DR
Section 142(1)Section 143(3)Section 147Section 148Section 47Section 80I

201-. 2.1. Thereafter the assessment was reopened by issuing a notice u/s. 148 of the Act on 27.08.2013 on the ground that the A.O. found the stock in the books of account as on 31.03.2009 was Rs. 15,00,000/- whereas in the stock statement submitted to the bank the assessee shown a stock

SANDEEP KUMAR YADAV,BETUL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHO

The appeal of the appellant is dismissed for statistical purpose

ITA 501/IND/2024[2013-14]Status: DisposedITAT Indore29 Apr 2025AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Paresh M Joshisandeep Kumar Yadav, Nfac, बना Palsyapalsya, Delhi म/ Palsya, Vs. The. Bhainsdehi, Betul (Pan: Afnpy3295D) (Appellant) (Revenue) Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.04.2025 Date Of Pronouncement 29.04.2025 आदेश/ O R D E R

Section 131Section 133(6)Section 139(4)Section 142(1)Section 143(3)Section 147Section 148Section 250Section 253Section 271(1)(b)

reassessment proceedings initiated in his case. It was only when the notice of Penalty was received that he got to know about the closed assessment proceedings u/s 147 read with section 144 of the income tax act, 1961. The appeal is preferred along with the appeal for the penalty proceedings, and this shows that the appellant was unaware

SUNAYANA INVESTMENT COMPANY LTD,INDORE vs. PCIT-1, INDORE, INDORE

The appeal of the assessee is allowed

ITA 218/IND/2024[2017-18]Status: DisposedITAT Indore11 Oct 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisunayana Investment Company Pcit-1, Ltd, Indore Part-B Of 417 Chetak Centre Annex, Vs. R.N.T. Marg, Near Hotel Shreemaya, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaucs5765M Assessee By Shri Sohit Gupta & Ms. Alifiya Ali, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 08.10.2024 Date Of Pronouncement 11.10.2024 O R D E R

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 263

1) of the Act. This reply was already available with the A.O at the time of initiating the proceedings u/s 147 of the Act by issuing notice u/s 148 of the Act on 31.03.2021. The assessee even in the reassessment proceedings has filed the submissions dated 17.12.2021 placed at page No. 115 to 117 of the 7 Sunayana Investment Company