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21 results for “reassessment”+ Section 254clear

Sorted by relevance

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Key Topics

Section 143(3)35Section 153A16Section 6813Addition to Income13Depreciation10Disallowance9Section 1478Section 143(2)6Section 1325Reassessment

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)

reassessment proceedings is a jurisdictional defect and renders the assessment order invalid and void ab initio. The Tribunal allowed the assessee's appeal.", "result": "Allowed", "sections": [ "144", "147", "153(6)", "68", "68(1)", "148", "143(2)", "143(3)", "234A(3)", "13", "11", "253", "254

MOHD HUSSAIN KAGDI,RATLAM vs. THE IT&TP, BHOPAL

Appeal is allowed

ITA 120/IND/2021[2011-12]Status: Disposed

Showing 1–20 of 21 · Page 1 of 2

5
Section 69C4
Section 1484
ITAT Indore
05 Feb 2024
AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year:2011-12 Mohd. Hussain Kagdi, Ito (I.T. & T.P.), 15, Tripoliya Gate, Bhopal बनाम/ Ratlam Vs. (Appellant/Assessee) (Respondent/Revenue) Pan: Atzpk 4811 B Assessee By Shri Rajesh Mehta, Ca & Shri Apurva Mehta, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.01.2024 Date Of Pronouncement 05.02.2024

Section 143(2)Section 143(3)Section 147Section 148Section 149Section 151Section 254(2)Section 69Section 69A

reassessment proceedings are liable to be quashed.” 2. This is a re-called matter. Originally, this appeal was decided by ITAT, Indore Bench through order dated 12.01.2023. Subsequently, the Respondent/Revenue filed M.A. No. 30/Ind/2023 requesting for recalling of order in terms of Section 254

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

reassessment by invoking the provisions of section 263 may kindly be dropped. Without prejudice to the above as far as merit of the issues reaised in show-cause notice in question are concerned, we have to submit that the learned Assessing Officer has issued notices u/s 133(6) in loan creditor companies (supra). That after getting the requisite details

RAJ KUMAR PALIA,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX - ITARSI, CAMP AT BHOPAL, BHOPAL

Appeal is dismissed

ITA 453/IND/2025[2009-10]Status: DisposedITAT Indore03 Feb 2026AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2009-10 Raj Kumar Paliya Dcit/Acit M/S. Da Construction

Section 139Section 143(2)Section 143(3)Section 144Section 147Section 148Section 40

254 of the I.T. Act 1961 wherein claim of depreciation on truck was allowed @ 7.5% and 25%. g. The present appeal is against this order of the Assessing Officer. 5.1.2 The Assessing Officer made the claim in re-assessment proceedings. It may be appreciated that re-assessment proceedings are for the enhancement of income

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 309/IND/2017[2013-14]Status: DisposedITAT Indore25 Jan 2023AY 2013-14

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 244/IND/2017[2012-13]Status: DisposedITAT Indore25 Jan 2023AY 2012-13

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

ITA 441/IND/2018[2014-15]Status: DisposedITAT Indore25 Jan 2023AY 2014-15

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri S. S. Deshpande, CAFor Respondent: Shri P.K. Mishra, CIT-DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

reassessment of the firm under section 143(3) read with section 148 wherein the impugned share of profit was offered to tax was completed and accepted by the Revenue. There is no material with the AO to demonstrate that firm was not genuine, and its activities were doubtful nature, and that the impugned amount of Rs.25,76,208/- represented unexplained

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 95/IND/2018[2008-09]Status: DisposedITAT Indore04 Oct 2021AY 2008-09

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

254 Taxman 384 (Guj. )(HC) x) Deepraj Hospital (P) Ltd. v. ITO, 41/AGRA/2017, AY: 2010-11 Dtd:01/06/2018 (Agra)(Trib) xi) ITO v. Reliance Corporation (2017) 55 ITR 69 (SN) (Mum.) (Trib.) 3.00 ENTIRE REASONS FOR RE-OPENING ARE BASED ON ADDITIONS MADE BY SOME OTHER AO IN SOME OTHER ASSESSEE That, from the statement of reasons recorded

M/S SHIVALIKA REALITIES P LTD,INDORE vs. ITO 5(1) , INDORE

In the result of appeals of the assessee for AY 2008-09 and AY 2009-10 vide ITA no

ITA 94/IND/2018[2009-10]Status: DisposedITAT Indore04 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing Assessment Year: 2008-09 & Assessment Year: 2009-10

254 Taxman 384 (Guj. )(HC) x) Deepraj Hospital (P) Ltd. v. ITO, 41/AGRA/2017, AY: 2010-11 Dtd:01/06/2018 (Agra)(Trib) xi) ITO v. Reliance Corporation (2017) 55 ITR 69 (SN) (Mum.) (Trib.) 3.00 ENTIRE REASONS FOR RE-OPENING ARE BASED ON ADDITIONS MADE BY SOME OTHER AO IN SOME OTHER ASSESSEE That, from the statement of reasons recorded

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 67/IND/2021[2015-16]Status: DisposedITAT Indore23 Dec 2021AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

reassessment for six years shall be finalised by the Assessing Officer. It is also held by various Courts that once notice u/ s 153A of the Act issued, then assessment for six years shall be at large both for Assessing Officer and assessee have no warrant of law. It has been also held that in the assessment years where assessments

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

In the result, the appeals of the Revenue bearing ITANo

ITA 68/IND/2021[2016-17]Status: DisposedITAT Indore23 Dec 2021AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad

Section 145(3)Section 153ASection 68Section 69ASection 69C

reassessment for six years shall be finalised by the Assessing Officer. It is also held by various Courts that once notice u/ s 153A of the Act issued, then assessment for six years shall be at large both for Assessing Officer and assessee have no warrant of law. It has been also held that in the assessment years where assessments

THE ACIT CENTRAL -2, BHOPAL vs. M/S FORTUNE SOUMYA HOUSING, BHOPAL

In the result, both the appeals of the Revenue and cross objections of the

ITA 232/IND/2023[2014-15]Status: DisposedITAT Indore30 Oct 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)-2, M/S.Fortune Soumya Bhopal Housing, Vs. Bhopal (Revenue /Appellant ) (Assessee / Respondent) Pan: Aacff1234H

Section 132Section 143(3)Section 147Section 153A

section 147 on 21st December, 2019, at the total income of Rs. 12,18,73,254/- after making the addition of Rs. 3,47,62,168/-. The assessee challenged the action of the AO before the Ld. CIT(A). The Ld. CIT(A) has deleted the addition made by the AO in the reassessment

ACIT (CENTRAL)-II, BHOPAL vs. M/S FORTUNE BUILDERS, BHOPAL

In the result, both the appeals of the Revenue and cross objections of the

ITA 233/IND/2023[2014-15]Status: DisposedITAT Indore30 Oct 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit (Central)-2, M/S.Fortune Soumya Bhopal Housing, Vs. Bhopal (Revenue /Appellant ) (Assessee / Respondent) Pan: Aacff1234H

Section 132Section 143(3)Section 147Section 153A

section 147 on 21st December, 2019, at the total income of Rs. 12,18,73,254/- after making the addition of Rs. 3,47,62,168/-. The assessee challenged the action of the AO before the Ld. CIT(A). The Ld. CIT(A) has deleted the addition made by the AO in the reassessment

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 24/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment proceedings u/s. 148 of the Act. 25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 11/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment proceedings u/s. 148 of the Act. 25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 12/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment proceedings u/s. 148 of the Act. 25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

ITA 13/IND/2019[2015-16]Status: DisposedITAT Indore24 Aug 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment proceedings u/s. 148 of the Act. 25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 22/IND/2019[2012-13]Status: DisposedITAT Indore24 Aug 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment proceedings u/s. 148 of the Act. 25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 23/IND/2019[2014-15]Status: DisposedITAT Indore24 Aug 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment proceedings u/s. 148 of the Act. 25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

ITA 784/IND/2019[2013-14]Status: DisposedITAT Indore24 Aug 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

reassessment proceedings u/s. 148 of the Act. 25. On the merits of the addition made by the AO in all the assessment years, we are of the view that the disallowance of depreciation cannot be sustained. The CIT(A), in our view, ought to have deleted the disallowance of depreciation in full. We hold accordingly and allow the relevant grounds