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5 results for “reassessment u/s 147”+ Section 10Aclear

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Key Topics

Addition to Income5Unexplained Investment4Section 150(1)2

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

ITA 453/IND/2018[2010-11]Status: DisposedITAT Indore13 Mar 2020AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section 153 C overrides section 147/148 and thus proceedings which are initiated pursuant to document seized under search & seizure operations in third persons premises can only be under section 153C and not under section

THE ACIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

ITA 452/IND/2018[2009-10]Status: DisposedITAT Indore13 Mar 2020AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section 153 C overrides section 147/148 and thus proceedings which are initiated pursuant to document seized under search & seizure operations in third persons premises can only be under section 153C and not under section

DCIT, 3(1), INDORE vs. M/S. KALANI INDUSTRIES PVT. LTD., INDORE

In the result appeals of the revenue & assessee are

ITA 451/IND/2018[2008-09]Status: DisposedITAT Indore13 Mar 2020AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section 153 C overrides section 147/148 and thus proceedings which are initiated pursuant to document seized under search & seizure operations in third persons premises can only be under section 153C and not under section

THE DCIT 1(1), INDORE vs. M/S FLEXITUFF INTERNATIONAL LTD., INDORE

In the result appeals of the revenue & assessee are

ITA 448/IND/2018[2009-10]Status: DisposedITAT Indore13 Mar 2020AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Borad

147 and thus the impugned assessment order was liable to be quashed as being without jurisdiction. 3· That the Ld ClT(A) failed to appreciate that section 153 C overrides section 147/148 and thus proceedings which are initiated pursuant to document seized under search & seizure operations in third persons premises can only be under section 153C and not under section

SHRI NARAYAN DAS TOLANI,BHOPAL vs. THE ITO 3(1), BHOPAL

In the result, the appeal of the assessee on this ground is allowed

ITA 834/IND/2016[2007-08]Status: DisposedITAT Indore28 Feb 2017AY 2007-08

Bench: Shri C. M. Garg & Shri O.P. Meena

Section 133ASection 142ASection 143(3)Section 150(1)

10A to assessee for relevant year and also directed Assessing Officer to take remedial action for withdrawal of claim for subsequent assessment years 2008-09 to 2011-12 - Assessee claimed that direction pertaining to assessment years 2008-09 to 2011-12, years which were not subject matter of appeal were without jurisdiction - Whether directions contained in impugned order pertaining