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5 results for “reassessment u/s 147”+ Section 43Bclear

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Key Topics

Section 143(3)19Section 14712Section 1488Section 2636Disallowance5Reassessment4Section 271E3Section 43B3Penalty3Reopening of Assessment

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Appeal is allowed

ITA 230/IND/2024[2015-16]Status: DisposedITAT Indore12 Sept 2025AY 2015-16
Section 139Section 143(3)Section 147Section 148Section 36(1)(va)Section 40Section 43B

u/s 147 was invalid and not maintainable, as it was based on a 'change of opinion' without any fresh or new material. The Tribunal relied on the decision in CIT vs. Kelvinator of India Ltd.", "result": "Allowed", "sections": [ "147", "148", "143(3)", "43B", "36(1)(va)", "40(b)", "139", "140b", "37(4)", "114", "153" ], "issues": "Whether reassessment

3
Section 36(1)(va)2

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ACIT-3(1), BHOPAL

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

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

Section 143(3)Section 147Section 148Section 271E

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ITO-2(1), BHOPAL

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

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

Section 143(3)Section 147Section 148Section 271E

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

RVR TECHNOLOGIES LTD.,MANDIDEEP vs. ADDL. CIT-RANGE-3, BHOPAL

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

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

Section 143(3)Section 147Section 148Section 271E

reassessment. 2. On the facts and in the circumstances of the case, the honourable CIT(A) was not justified in upholding that the receipt from job work of mixing of rubber at Rs. 34,19,894 was not the business receipts/income and in confirming the same was income from other sources. 3.On the facts and in the circumstances

M/S M.P.WAREHOUSING & LOGISTIC CORPORATION,BHOPAL vs. THE PR CIT-1, BHOPAL

In the result, the appeal is allowed

ITA 106/IND/2021[2015-16]Status: DisposedITAT Indore31 Mar 2023AY 2015-16

Bench: Ms. Suchitra Kamble & Shri B.M. Biyaniassessment Year: 2015-16 M/S M.P. Warehousing Pr. Cit-1 & Logistic Corporation, Bhopal बनाम/ Office Complex, Block-1, Gautam Nagar, Vs. Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan: Aadcm 7742 B Assessee By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 20.03.2023 Date Of Pronouncement 31.03.2023

Section 143(3)Section 263Section 36(1)(va)Section 43B

43B. Thus, Ld. AR submits, it is quite apparent without saying anything that the Ld. PCIT has not examined the record of assessment, much less consideration thereof, and accorded approval in a mechanical manner without application of mind. 11. Finally, Ld. AR argued that the revision-proceeding conducted in such a manner is not in accordance with