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4 results for “reassessment”+ Section 132clear

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Delhi2,535 Mumbai2,117 Bangalore722 Chennai586 Jaipur493 Hyderabad429 Ahmedabad315 Kolkata279 Chandigarh203 Pune183 Surat151 Amritsar148 Visakhapatnam137 Indore126 Cochin111 Rajkot99 Nagpur88 Raipur88 Patna82 Guwahati71 Agra64 Lucknow47 Karnataka44 Telangana41 Cuttack41 Allahabad32 Dehradun30 Jodhpur30 Ranchi22 Calcutta22 SC19 Panaji15 Orissa6 Kerala6 Rajasthan5 Jabalpur4 Gauhati3 Punjab & Haryana2 Uttarakhand1 Varanasi1

Key Topics

Section 153A19 Section 1327 Section 158B6 Section 153C5 Section 153D4 Section 255(4)4 Section 132A4 Section 2633 Search & Seizure3 Undisclosed Income

KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

The appeals of the assessees are allowed

ITA 49/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

reassess the same; that as per the provisions of Section 153A, in case of a search under Section 132 or requisition

TARUN DEVCON PRIVATE LIMITED,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

3

Block Assessment2

The appeals of the assessees are allowed

ITA 50/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

reassess the same; that as per the provisions of Section 153A, in case of a search under Section 132 or requisition

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

132(4).” 5.1. The Hon’ble Punjab & Haryana High Court in the case of Krishan Lal Shiv Chand Rai vs., CIT [1973] 88 ITR 293 (P&H) held that “it is an established principle of Law that a party is entitled to show and prove that an admission made by him was in fact not correct and true.” 13 ITA.No

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)

132(4); there being no reference thereto in the notice u/s.142(1) or the assessment order. It is also clear that the replies by the assessee to other queries have also not been examined by the AO, who has merely focused himself on verifying the two aspects of the limited scrutiny assessment. His approach, accordingly, was not correct, meriting revision