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7 results for “reassessment”+ Section 249(4)clear

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Key Topics

Section 143(2)52Section 1478Section 1438Reassessment5Section 249(4)(b)4Section 249(4)(a)2Section 153A2Section 12Condonation of Delay2

VISHWANATH SINGH RATHODE,HOSHANGABAD vs. INCOME TAX OFFICER-1,, ITARSI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 142/JAB/2023[2017-18]Status: DisposedITAT Jabalpur09 Jan 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Vishwanath Singh Rathode V. Income Tax Officer-1 Village Chapda Grahan, Income Tax Officer-1, Seonimalwa, Seonimalwa, Niyas Coloni Itarsi, Dist Madhya Pradesh-461221. Narmadapuram, Mp- 461111. Pan:Aezpr6401F (Appellant) (Respondent) Appellant By: Shri Abhijeet Shrivastava, Adv. Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 08 01 2025 Date Of Pronouncement: 09 01 2025 O R D E R

For Appellant: Shri Abhijeet Shrivastava, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 144Section 249Section 249(4)Section 249(4)(a)Section 249(4)(b)Section 69

section 249(4) which is not justified and bad in law. 2. On the facts and circumstances of the case. The learned Assessing Officer (A O) has not given appropriate opportunity to applicant before passing the order which is not justified and bad in law. 3. On the facts and circumstances of the case, the learned Assessing Officer erred

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 61/JAB/2018[2009-10]Status: HeardITAT Jabalpur01 Dec 2023AY 2009-10

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

Section 143Section 143(2)Section 147

4. We have heard the learned A.R. and carefully perused the materials available on record. It is imperative from the record that the assessee has not been issued with the notice u/s 143(2) of the Act. The said fact of non-issuance of notice u/s 143(2) of the Act has been admitted by learned

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 62/JAB/2018[2010-11]Status: HeardITAT Jabalpur01 Dec 2023AY 2010-11

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

Section 143Section 143(2)Section 147

4. We have heard the learned A.R. and carefully perused the materials available on record. It is imperative from the record that the assessee has not been issued with the notice u/s 143(2) of the Act. The said fact of non-issuance of notice u/s 143(2) of the Act has been admitted by learned

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 63/JAB/2018[2011-12]Status: HeardITAT Jabalpur01 Dec 2023AY 2011-12

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

Section 143Section 143(2)Section 147

4. We have heard the learned A.R. and carefully perused the materials available on record. It is imperative from the record that the assessee has not been issued with the notice u/s 143(2) of the Act. The said fact of non-issuance of notice u/s 143(2) of the Act has been admitted by learned

JABALPUR DEVELOPMENT AUTHORITY,JABALPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), JABALPUR

In the result, appeals filed by the assessee are partly allowed

ITA 64/JAB/2018[2012-13]Status: HeardITAT Jabalpur01 Dec 2023AY 2012-13

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

Section 143Section 143(2)Section 147

4. We have heard the learned A.R. and carefully perused the materials available on record. It is imperative from the record that the assessee has not been issued with the notice u/s 143(2) of the Act. The said fact of non-issuance of notice u/s 143(2) of the Act has been admitted by learned

JOINT COMMISSIONER OF INCOME TAX (IN- SITU), CENTRAL CIRCLE, JABALPUR, JABALPUR vs. MANISH KUMAR SAROGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 39/JAB/2023[2009-10]Status: DisposedITAT Jabalpur01 Dec 2023AY 2009-10

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

Section 1Section 143(2)Section 153A

4. Per contra, the Ld. DR relied on the assessment order and sought for dismissal of the C.O. 5. We have heard the parties perused the material. 6. The Tribunal in Assessee’s own case I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh Poddar) Assessment Years:2010-11 to 2015-16 and in I.T.(SS)A. Nos.8 to 13/JAB/2019 (Manish Sarogi

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, JABALPUR vs. SHRI MANISH KUMAR SARAOGI, KATNI

Accordingly, the appeals in I.T.A.No.39/JAB/2023, 21/JAB/2019 and 62/JAB/2019 of the Revenue are dismissed for having become in-fructuous

ITA 62/JAB/2019[2016-17]Status: DisposedITAT Jabalpur01 Dec 2023AY 2016-17

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

Section 1Section 143(2)Section 153A

4. Per contra, the Ld. DR relied on the assessment order and sought for dismissal of the C.O. 5. We have heard the parties perused the material. 6. The Tribunal in Assessee’s own case I.T.(SS)A. Nos.15 to 20/JAB/2019 (Naresh Poddar) Assessment Years:2010-11 to 2015-16 and in I.T.(SS)A. Nos.8 to 13/JAB/2019 (Manish Sarogi