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4 results for “reassessment”+ Section 10(14)(ii)clear

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Delhi3,305Mumbai2,405Chennai921Bangalore818Jaipur608Hyderabad487Kolkata478Ahmedabad436Pune301Chandigarh294Raipur257Indore222Amritsar218Surat204Rajkot163Visakhapatnam162Cochin134Cuttack119Karnataka107Nagpur102Patna91Guwahati90Agra89Lucknow75Telangana67Ranchi54Dehradun43Allahabad37Jodhpur35SC31Panaji21Calcutta10Rajasthan8Orissa6Kerala6Jabalpur4A.K. SIKRI ROHINTON FALI NARIMAN3Gauhati3Varanasi2Himachal Pradesh2K.S. RADHAKRISHNAN A.K. SIKRI1Uttarakhand1

Key Topics

Section 153C5Section 271(1)(c)5Section 153D4Section 1484Section 2633Section 153A(1)3Section 153C(1)2Section 142(1)2Addition to Income2

SHRI NITIN SHARMA,JABALPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JABALPUR

In the result, the appeal is partly allowed

ITA 25/JAB/2019[2014-15]Status: DisposedITAT Jabalpur28 Sept 2020AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 132(4)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 153CSection 153C(1)Section 153DSection 263Section 7(1)

II, pg. 14). An assessment u/s. 153C r/w s.143(3), on the other hand, would necessarily be 4 | P a g e Nitin Sharma v. Pr. CIT a complete scrutiny assessment, initiated by the issue of notice u/s. 153A(1) for assessment of the ‘total income’. There is nothing on record, including the assessment being impugned, to suggest

SUNIL KUMAR PATHAK,REWA vs. INCOME TAX OFFICER WARD -1, , REWA

In the result, the appeal filed by the assessee is allowed

ITA 37/JAB/2023[2014-15]Status: DisposedITAT Jabalpur13 Nov 2023AY 2014-15

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesunil Kumar Pathak Vs. Ito, Ward – 1, 3Rd Floor, A Block, Shilpi Rewa-486001, Plaza, Pili Kothi, Madhya Pradesh. Rewa-486001, Madhya Pradesh. Pan/Gir No. : Arwpp9628A Appellant .. Respondent Appellant By : Shri.Dhiraj Ghai.Fca.Ar Respondentby : Shri.Shiv Kumar. Sr.Dr Date Of Hearing 15.09.2023 Date Of Pronouncement 10.11.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 144 & 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri.Dhiraj Ghai.FCA.ARFor Respondent: Shri.Shiv Kumar. Sr.DR
Section 147Section 148

ii) Bank of Baroda, Hoshangabad Road Branch of Rs. 20lakhs and(iii) through cash deposits of Rs. 1,42,80,000/- with authorized officer Bank of Baroda BHEL Bhopal. Whereas the AO in the bank account with Bank of Baroda BHEL Branch found the cash deposits and RTGS aggregating to Rs. 77,22,000/-. The assessee’s son Shri Sunil

SHRI TARACHAND KHATRI,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR

In the result, Ground No.1

ITA 21/JAB/2019[2016-17]Status: DisposedITAT Jabalpur17 Jan 2020AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Sanjay Arora

For Appellant: Shri Pawan Ved, Advocate &For Respondent: Shri H.P. Meena, D.R
Section 132Section 132(1)Section 153ASection 153D

10 ITA.No.21/JAB/2019 Shri Tarachand Khatri, Jabalpur. after discussion with the A.O. in post-search investigation. The Department has collected the evidence in search and A.O. was stopped from making enquiry by filing letter in January, 2016. The letter of the assessee Dated 05.01.2016 has not been withdrawn. The Ld. D.R, therefore, submitted that the matter may be remanded

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR vs. MADHYA PRADESH POWER GENERATING CO. LTD., JABALPUR

In the result, the Revenue's appeal is dismissed as not maintainable

ITA 251/JAB/2018[2008-09]Status: DisposedITAT Jabalpur23 Feb 2022AY 2008-09

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, CAFor Respondent: Shri S.K. Halder, DR
Section 115Section 143(3)Section 147Section 154Section 271(1)(c)

reassessment dated 21/3/2016, thus, had no tax impact inasmuch as the tax payable was only consequent to the deemed total income u/s. 115-JB. No penalty, even as explained in CIT v. Nalwa Sons Investment Ltd. [2010] 327 ITR 543 (Del), is leviable u/s. 271(1)(c) under such circumstances. Special Leave Petition (SLP) against the said decision has been