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2 results for “reassessment u/s 147”+ Section 206clear

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Key Topics

Section 26314Section 1475Section 1484Section 143(2)2Reassessment2

SANTOSH RATHORE,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INDORE - 1, INDORE

Appeal is allowed

ITA 451/IND/2024[2015-16]Status: DisposedITAT Indore14 Oct 2025AY 2015-16
Section 139Section 143(2)Section 147Section 148Section 151Section 263

147 r.w.s 144B of the Act dated\n28/03/2022 from which the present revision proceedings u/s 263 of the Act\noriginated.\nIt is true that before us, assessee has challenged the order passed by the Id.\nPr. CIT u/s.263 of the Act, however, since the assessee has raised the issue\nof validity of reassessment order, we first answer the question

SMT MANORAMA SINGHAL,INDORE vs. ITO-3(2), INDORE

In the result, assessee’s appeal in ITANo

ITA 130/IND/2020[2013-14]Status: DisposedITAT Indore21 Sept 2021AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Manish Boradvirtual Hearing Assessment Years: 2013-14

Section 132Section 143(2)Section 147Section 148Section 153CSection 69

147 of the Act which is prayed to be quashed and held as unwarranted, illegal and bad- in law. 2.On the facts and circumstances of the case and in law the learned CIT(A) erred in confirming the act of AO in assuming jurisdiction under Section 148 of the Act and failed to appreciate that the reasons state that income