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4 results for “reassessment”+ Section 239clear

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Key Topics

Section 26314Section 143(2)7Section 1445Section 1484Section 1394Section 1474Addition to Income3Section 143(3)2

INCOME TAX OFFICER-1(2), INDORE, INDORE vs. DIVINE INFRACREATION AND TRADING PRIVATE LIMITED, MUMBAI

Accordingly quash the assessment-order made by AO.\nThe assessee's ground is allowed

ITA 272/IND/2024[2010-11]Status: DisposedITAT Indore28 Feb 2025AY 2010-11
Section 144Section 148Section 68Section 68(1)

section\n148 of the Act on 14.07.2008 requiring the assessee to file a return within\nthirty days. A return was filed much later on 31-3-2009, after eight and a half\nmonths.\n6. On identical facts, in M.A. No. 239 of 2011 titled as Chand Bihari Agrawal v.\nCommissioner of Income Tax, Central, Patna decided

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

Appeal is allowed

ITA 451/IND/2024[2015-16]Status: Disposed
ITAT Indore
14 Oct 2025
AY 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 DCIT ,CENTRAL-1, BHOPAL vs. M/S VATIKA BUILDERS & DEVELOPERS, BHOPAL

Appeal is dismissed

ITA 358/IND/2020[2015-16]Status: DisposedITAT Indore25 Sept 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2015-16 Dcit (Central)-I, M/S. Vatika Builders & Bhopal Developers, Vatika Parisar, बनाम/ Near Petrol Pump, Vs. Lalghati, Bhopal

Section 139Section 143(2)Section 143(3)

reassessment u/s 147 will be invalid, if no notice u/s 143(2) was issued and will not be save even by section 292BB, even if the assessee participates in the proceedings. The Revenue can avail section 292BB only if notice u/s 143(2) was issued and not when admitted position is that no notice was issued as in the instant

LOKESH GHIYA,NAGDA vs. INCOME TAX OFFICER, UJJAIN

In the result, appeal of the assessee is partly allowed

ITA 504/IND/2023[2012-13]Status: DisposedITAT Indore16 Apr 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanilokesh Ghiya Ito 27, Government Colony Nagda Ujjain Vs. M.P. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aoipg2695D Assessee By Shri Amit Choudhary Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.04.2024 Date Of Pronouncement 16.04.2024

Section 139Section 144Section 147Section 148Section 44A

239 (SC) (v) V.B. Gadkari Vs. ITO (1985) 59 STC 362, 364 (M.P.) vi) Shankar Khadsari Sugar Mills Vs. CIT 193 ITR 669 (Kar.) 1992 ( 3. On the other hand, Ld. DR has submitted that the assessee has not filed any return of income u/s 139 of the Act nor in response to notice issued