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10 results for “reassessment”+ Section 206clear

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Key Topics

Section 6818Section 143(3)15Section 26310Addition to Income10Section 153A8Section 69C6Section 144A6Long Term Capital Gains6Unexplained Cash Credit6

SMT MANORAMA SINGHAL,INDORE vs. ITO-3(2), INDORE

In the result, assessee’s appeal in ITANo

ITA 130/IND/2020[2013-14]Status: DisposedITAT Indore21 Sept 2021AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Manish Boradvirtual Hearing Assessment Years: 2013-14

Section 132Section 143(2)Section 147Section 148Section 153CSection 69

reassessment under Section 147 of the Act which is prayed to be quashed and held as unwarranted, illegal and bad- in law. 2.On the facts and circumstances of the case and in law the learned CIT(A) erred in confirming the act of AO in assuming jurisdiction under Section 148 of the Act and failed to appreciate that the reasons

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

Section 1483
Section 1323
Survey u/s 133A3
ITA 923/IND/2019[2014-15]Status: DisposedITAT Indore16 Feb 2021AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 133ASection 143(3)Section 14ASection 153ASection 271(1)(c)Section 271ASection 40A(3)Section 80I

206, Shrishti Complex, Zone-II, Bhopal M.P. Nagar, Bhopal (Appellant) (Revenue ) PAN No.AADCA1214E Revenue by Shri S.S. Mantri, CIT Appellant by S/Shri Ashish Goyal N.D. Patwa, ARs Date of Hearing 06.01.2021 Date of Pronouncement 16.02.2021 O R D E R PER BENCH The above captioned appeals by the revenue pertaining to Assessment Years

AG-8 VENTURES LTD.,BHOPAL vs. ACIT, CENTRAL-1, BHOPAL

ITA 922/IND/2019[2013-14]Status: DisposedITAT Indore16 Feb 2021AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

Section 132Section 133ASection 143(3)Section 14ASection 153ASection 271(1)(c)Section 271ASection 40A(3)Section 80I

206, Shrishti Complex, Zone-II, Bhopal M.P. Nagar, Bhopal (Appellant) (Revenue ) PAN No.AADCA1214E Revenue by Shri S.S. Mantri, CIT Appellant by S/Shri Ashish Goyal N.D. Patwa, ARs Date of Hearing 06.01.2021 Date of Pronouncement 16.02.2021 O R D E R PER BENCH The above captioned appeals by the revenue pertaining to Assessment Years

GOVIND HARINARAYAN AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 60/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

SHIV NARAYAN SHARMA,INDORE vs. ACIT CIRCLE 3(1), INDORE

ITA 889/IND/2018[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

MANISH GOVIND AGRAWAL HUF,INDORE vs. I T O 2(1), INDORE

ITA 61/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

PRAYANK JAIN,INDORE vs. ACIT5(1), INDORE

ITA 206/IND/2019[2014-15]Status: DisposedITAT Indore28 Jun 2021AY 2014-15

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

SAPAN SHAH,INDORE vs. ACIT-4(I), INDORE

ITA 474/IND/2019[2015-16]Status: DisposedITAT Indore28 Jun 2021AY 2015-16

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

DARSHAN KUMAR PAHWA,INDORE vs. DCIT CIRCLE5(1), INDORE

ITA 987/IND/2019[2011-12]Status: DisposedITAT Indore28 Jun 2021AY 2011-12

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royassessment Year 2014-15

Section 143(3)Section 68Section 69C

section 10(38). (Tax Effect Rs. 205916/-) 2. Addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified. That addition of Rs. 7,43,099/- on account of loss in trading in shares of VAS Infra is unjustified and improper. The learned CIT(A) has confirmed addition

M/S. BHANDARI HOSPITAL AND RESEARCH CENTRE,INDORE vs. THE PR. CIT-1, INDORE

ITA 355/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 M/S Bhandari Hospital & Pr. Cit-(I) Research Centre, Gf-21 & Indore बनाम/ 22, Opp. Meghdoot Garden, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) P.A. No.Aadfb8151A

Section 131(1)(d)Section 143(3)Section 144ASection 263Section 35A

206, CIT vs. Development Credit Bank Ltd. t. 243 ITR 83, Malabar Industrial Co. Ltd. Vs. CIT, (Supreme Court) u. 203 ITR 108 CIT Vs. Gabriel India Ltd., (Bombay H.C.) Elaborating on the aforesaid decisions : 4.1 On the question regarding examination of validity of issuance of notice, assumption of jurisdiction and passing of impugned order