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3 results for “reassessment”+ Section 39(1)clear

Sorted by relevance

Delhi1,714Mumbai1,476Bangalore541Chennai500Jaipur405Ahmedabad313Hyderabad289Kolkata236Chandigarh162Pune159Indore141Amritsar140Surat124Raipur115Visakhapatnam91Rajkot87Karnataka70Cochin65Cuttack54Nagpur53Telangana51Guwahati50Lucknow48Agra47Patna42Allahabad38Jodhpur19SC18Dehradun16Orissa8Calcutta8Ranchi7Kerala6Rajasthan4Jabalpur3A.K. SIKRI ROHINTON FALI NARIMAN2Panaji2Madhya Pradesh1Uttarakhand1Varanasi1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 143(3)10Section 2638Section 1484Section 271(1)(b)4Section 142(1)4Section 153D3Addition to Income3Section 12Section 1432Deduction

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

reassessment shall be passed by the assessing officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of sub-section (1) of Section 153A or assessment year referred to in clause (b) of sub-section (1) of Section 153B except with the prior approval of Joint Commissioner.” Therefore, for passing the impugned

2
Depreciation2
Penalty2

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

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