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5 results for “reassessment u/s 147”+ Section 11(1)(d)clear

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Key Topics

Section 153C5Section 271(1)(c)5Section 2634Section 1474Section 1484Section 153A(1)3Section 143(3)3Section 153C(1)2Reassessment

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)

147 r/w s. 143(3) dated 21.3.2016. The same was further modified u/s.154 (on 11.01.2017) to bring on record the income under Minimum Alternate Tax (MAT) regime at Rs. 817.29 lacs, which income had remained unchanged. The said reassessment and modification were not challenged in appeal', attaining finality. 2.2 In the penalty proceedings, initiated on 21.3.2016, the assessee's explanation

2
Reopening of Assessment2
Addition 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)

reassessment proceedings, for the benefit of the 5 | P a g e Nitin Sharma v. Pr. CIT Revenue. Suffice to state that we find the assessment proceedings to have been validly initiated, and the absence of jurisdictional fact for proceeding u/s. 153A(1) r/w s. 153C. The finality of concluded proceedings cannot be lightly, if at all, disturbed

SMT. LALITA BAI KHANDELWAL vs. INCOME TAX OFFICER WARD 1,

In the result, appeal of the assessee is allowed

ITA 207/JAB/2016[2007-08]Status: DisposedITAT Jabalpur03 Apr 2019AY 2007-08

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2007-08 Smt. Lalita Bai Khandelwal V. Income Tax Officer Mangalwara Chouraha Ward 1 Babai, Hoshangabad

For Appellant: Shri L. L. Sharma, AdvocateFor Respondent: Shri P. D. Chougale, D.R
Section 143(3)Section 147

D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A)-2, Bhopal, dated 4/7/2016, for the assessment year 2007-08, taking the following grounds: 1. On the facts and in the circumstances of the case the assessment order passed under section 143(3)/147 of the Income Tax Act, 1961 is illegal, invalid

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

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 and 250 of the Act. The assessee has raised the following grounds of appeal: 1. On the facts and circumstances LD CIT(A) erred in not providing copy of remand report

SHRI ANAND PANDEY,REWA vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 1/JAB/2020[2010-11]Status: DisposedITAT Jabalpur04 May 2022AY 2010-11

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

For Appellant: Shri Neeraj Agrawal, FCAFor Respondent: Smt. Maya Maheshwari, CIT-DR
Section 147Section 263

D E R Per Sanjay Arora, AM This is an Appeal by the Assessee agitating the Order under section 263 of the Income Tax Act, 1961 („the Act‟, hereinafter) dated 14/11/2019 in respect of the assessee‟s assessment u/s. 147 r/w s. 143(3) of the Act dated 11/09/2017 for the Assessment Year (AY) 2010-11. 2.1 The brief facts