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5 results for “reassessment”+ Section 270A(1)clear

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Mumbai81Jaipur75Delhi45Ahmedabad37Hyderabad30Rajkot30Pune29Bangalore27Cochin26Chennai25Guwahati16Chandigarh14Raipur11Visakhapatnam10Cuttack10Patna10Nagpur10Agra9Lucknow7Surat7Kolkata6Indore5Dehradun4Ranchi2SC1Jodhpur1Varanasi1Karnataka1

Key Topics

Section 271A44Section 270A9Section 2746Penalty5Addition to Income5Section 132(4)4Section 1324Section 153A4Business Income4Undisclosed Income

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 98/IND/2024[2018-19]Status: HeardITAT Indore21 Mar 2024AY 2018-19

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

Section 132Section 132(4)Section 153ASection 271ASection 274

270A or] clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 52[or sub-section (1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024

ANJU JAIN, LR SUSHIL JAIN,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

4

Appeals are allowed

ITA 103/IND/2024[AY 2018-19]Status: HeardITAT Indore21 Mar 2024

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

Section 132Section 132(4)Section 153ASection 271ASection 274

270A or] clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 52[or sub-section (1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024

MUKESH KUMAR RANKA,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 97/IND/2024[2017-18]Status: HeardITAT Indore21 Mar 2024AY 2017-18

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

Section 132Section 132(4)Section 153ASection 271ASection 274

270A or] clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 52[or sub-section (1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024

ANJU JAIN, LR SHRI SUSHIL JAIN ,INDORE, MADHYA PRADESH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, UJJAIN, UJJAIN, MADHYA PRADESH

Appeals are allowed

ITA 104/IND/2024[AY 2017-18]Status: HeardITAT Indore21 Mar 2024

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

Section 132Section 132(4)Section 153ASection 271ASection 274

270A or] clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) 52[or sub-section (1A)]. Page 19 of 40 Mukesh Kumar Ranka & Anju Jain L/H of Late Sushil Jain, Indore ITA Nos.97 & 98/Ind/2024 and 104 & 103/ Ind/2024

MANOJ KUMAR GANGADHARAN,BHOPAL vs. ITO (IT AND TP) BHOPAL, BHOPAL

In the result appeal of the assessee is dismissed

ITA 671/IND/2024[2018-19]Status: DisposedITAT Indore09 Oct 2025AY 2018-19

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 143(3)Section 24Section 250Section 253Section 270ASection 270A(9)(a)Section 274

section 274 r.w.s. 270A of Income Tax Act 1961, dated 28.12.2019 consequent to assessment order passed by you honor for assessment year 2017- 18 directing us to show cause as to why the said penalty u/s 270A should not be levied on us. Following points are submitted before you for your kind consideration and perisual. 1. Sir, it is humbly