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2 results for “reassessment”+ Section 271Bclear

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Key Topics

Section 1474Section 143(3)3Section 271B3Section 44A2Section 682Reassessment2Addition to Income2

BARKHA KHANDELWAL,AGGRIEVED ASSESSEE,INDORE vs. INCOME TAX OFFICER-3(1),INDORE, INDORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 85/IND/2024[2012-13]Status: DisposedITAT Indore20 Sept 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanismt. Barkha Khandelwal Ito -3(1) Aggrieved Assesse Indore 1108, Pinnacle D Dreams, Tower -1 Vs. Near Bhawan Prominent School Pipliyakumar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Ajnpk4150B Assessee By Shri Rakesh Gupta, Ar Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 12.09.2024 Date Of Pronouncement 20 .09.2024

Section 143(3)Section 147Section 234ASection 68

reassessment under section- 153A;] (c ) an order made under section-154 or section- 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d ) an order made under section-163 treating the assessee as the agent of a non-resident

SHANVAJ HUSSIN,KHARGONE vs. ITO, KHARGONE, KHARGONE

ITA 504/IND/2024[2014-15]Status: HeardITAT Indore11 Mar 2025AY 2014-15

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshimember Assessment Year: 2014-15 Shanvaj Hussain, Income Tax Officer, 5, New Sabji Mandi, Khargone बनाम/ Khargone Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Afkph8029P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 10.03.2025 Date Of Pronouncement 11.03.2025

Section 139Section 143(3)Section 147Section 246Section 250Section 253Section 271BSection 44A

Section 44AB of the Act. In the present case the amount of commission received is only Rs.7.5 lakhs which is much below the prescribed limit of the required for audit. Once board has advised the said circular is binding on revenue then Revenue cannot contend otherwise. 3.2 The Ld. AR also contended that reassessment proceedings u/s 147/148 after original assessment