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2 results for “reassessment”+ Section 55Aclear

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Section 2637Reassessment2

RAMKANYA BAI, INDORE vs. ITO5(3), INDORE

In the result, ground no.2 of the concise ground or ground no

ITA 832/IND/2017[2007-08]Status: DisposedITAT Indore04 May 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniramkanya Bai Ito-5(3) C/O Pavan Ved, Indore Advocate, Income Tax 203 Shops Road Vs. 10/5 New Palasia Indore

Section 148Section 55A

reassessment order passed by the AO for want of jurisdiction of the AO. We find that this issue was already adjudicated by this Tribunal while passing the order dated 08.03.2019 and in the Misc. Application the Tribunal vide order dated 07.01.2020 has recalled the earlier order only on the issue of cost of acquisition of land. Therefore, in the present

SHRI BHAWANI SHANKAR PARASHAR,INDORE vs. THE DCIT/ACIT 1 (2), INDORE

In the result, appeal of assessee is allowed

ITA 411/IND/2022[2012-13]Status: DisposedITAT Indore
21 Jun 2023
AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Bhawani Shankar Pr. Cit-1 Prashar Indore 28, Lasudia Mori, Vijay Vs. Nagar, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Bgbpp 2475 G Assessee By Shri S.N. Agrawal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 21.06.2023

Section 263

reassessment proceedings since those notices were in their knowledge as they were served physically. However, show cause notices and order passed by the Ld Principal Commissioner of Income Tax-1, Indore was never served physically to the appellant as a result of which the appellant was totally unaware of the fact that show cause notices had been issued and order