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4 results for “reassessment”+ Section 271clear

Sorted by relevance

Mumbai574Delhi493Ahmedabad187Chennai148Jaipur145Kolkata114Bangalore108Pune96Raipur73Rajkot72Indore67Chandigarh66Hyderabad62Surat42Nagpur42Cuttack37Cochin33Allahabad26Patna25Lucknow25Guwahati24Amritsar23Ranchi19Agra18Visakhapatnam15Dehradun13Panaji10Jodhpur9Jabalpur4Varanasi3

Key Topics

Section 143(3)10Section 2638Section 2506Section 1476Section 271(1)(c)6Section 1484Section 271(1)(b)4Section 142(1)4Penalty4Reassessment

DINESH JAT,SAGAR vs. CIT (A), SAGAR

ITA 195/JAB/2025[2013-2014]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-2014

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jaiswal Sancheti, C.AFor Respondent: Shri. N.M. Prasad, Sr. DR
Section 144Section 147Section 250Section 251(1)(a)Section 271(1)(c)Section 44ASection 69A

section 144, which was passed without valid service of notice upon the appellant. The reassessment proceedings were initiated solely on AIR information, and the assessment was completed without giving the appellant an effective opportunity of being heard. Therefore, the penalty u/s 271

4
Addition to Income4
Deduction2

DINESH JAT,SAGAR vs. CIT(A), NFAC

ITA 196/JAB/2025[2013-14]Status: DisposedITAT Jabalpur28 Aug 2025AY 2013-14

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jaiswal Sancheti, C.AFor Respondent: Shri. N.M. Prasad, Sr. DR
Section 144Section 147Section 250Section 251(1)(a)Section 271(1)(c)Section 44ASection 69A

section 144, which was passed without valid service of notice upon the appellant. The reassessment proceedings were initiated solely on AIR information, and the assessment was completed without giving the appellant an effective opportunity of being heard. Therefore, the penalty u/s 271

SHRI DIGPAL JAISWAL,KATNI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result appeal of the assessee is allowed

ITA 83/JAB/2019[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

reassessment is erroneous is unsustainable and bad in law. 11. In the result appeal of the assessee is allowed. ITA No. 42/Jab/2021: 12. The order imposing penalty u/s 271(1)(b) of I.T. Act 1961 has been passed imposing penalty at Rs. 10,000/- for no complying to notice u/s 142(1) of I.T. act 1961 dated 05/09/2019. 13. Notice

SHRI DIGPAL JAISWAL,KATNI vs. INCOME TAX OFFICER, WARD -1 , KATNI

In the result appeal of the assessee is allowed

ITA 42/JAB/2021[2011-12]Status: DisposedITAT Jabalpur30 Nov 2023AY 2011-12

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K P Dewani, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT-DR
Section 1Section 142(1)Section 143Section 143(3)Section 148Section 263Section 271(1)(b)Section 40

reassessment is erroneous is unsustainable and bad in law. 11. In the result appeal of the assessee is allowed. ITA No. 42/Jab/2021: 12. The order imposing penalty u/s 271(1)(b) of I.T. Act 1961 has been passed imposing penalty at Rs. 10,000/- for no complying to notice u/s 142(1) of I.T. act 1961 dated 05/09/2019. 13. Notice