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8 results for “reassessment u/s 147”+ Section 143(1)clear

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Key Topics

Section 143(2)52Section 14310Section 143(3)10Section 1478Section 2638Reassessment6Section 14Section 1484Section 271(1)(b)

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

Reassessment order invalid due to want of notice under section 143(2)--- Income-tax Act, 1961, ss. 143, 147, 148(1), prov.-- --ITO v. R.K. GUPTA [308 ITR 49 (Delhi)Tribu.,” 5.2 DIT vs. Society For Worldwide Interbank Financial Telecommunications in ITA 441 OF 2010 (Delhi High Court) [(2010) 323 ITR 249] “The notice u/s

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

4
Condonation of Delay2
Deduction2
Depreciation2
ITA 62/JAB/2018[2010-11]Status: Heard
ITAT Jabalpur
01 Dec 2023
AY 2010-11

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

Section 143Section 143(2)Section 147

Reassessment order invalid due to want of notice under section 143(2)--- Income-tax Act, 1961, ss. 143, 147, 148(1), prov.-- --ITO v. R.K. GUPTA [308 ITR 49 (Delhi)Tribu.,” 5.2 DIT vs. Society For Worldwide Interbank Financial Telecommunications in ITA 441 OF 2010 (Delhi High Court) [(2010) 323 ITR 249] “The notice u/s

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

Reassessment order invalid due to want of notice under section 143(2)--- Income-tax Act, 1961, ss. 143, 147, 148(1), prov.-- --ITO v. R.K. GUPTA [308 ITR 49 (Delhi)Tribu.,” 5.2 DIT vs. Society For Worldwide Interbank Financial Telecommunications in ITA 441 OF 2010 (Delhi High Court) [(2010) 323 ITR 249] “The notice u/s

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

Reassessment order invalid due to want of notice under section 143(2)--- Income-tax Act, 1961, ss. 143, 147, 148(1), prov.-- --ITO v. R.K. GUPTA [308 ITR 49 (Delhi)Tribu.,” 5.2 DIT vs. Society For Worldwide Interbank Financial Telecommunications in ITA 441 OF 2010 (Delhi High Court) [(2010) 323 ITR 249] “The notice u/s

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

Reassessment order invalid due to want of notice under section 143(2)--- Income-tax Act, 1961, ss. 143, 147, 148(1), prov.-- --ITO v. R.K. GUPTA [308 ITR 49 (Delhi)Tribu.,” 12.2 DIT vs. Society ForWorldwide Interbank Financial Telecommunications in ITA 441 OF 2010 (Delhi High Court) [(2010) 323 ITR 249] “The notice u/s

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

Reassessment order invalid due to want of notice under section 143(2)--- Income-tax Act, 1961, ss. 143, 147, 148(1), prov.-- --ITO v. R.K. GUPTA [308 ITR 49 (Delhi)Tribu.,” 12.2 DIT vs. Society ForWorldwide Interbank Financial Telecommunications in ITA 441 OF 2010 (Delhi High Court) [(2010) 323 ITR 249] “The notice u/s

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

147 of I.T. Act 1961 on 20/06/2016 has been set-aside to make fresh assessment by holding that the order passed by A.O. is erroneous and prejudicial to the interest of Revenue in respect to following two matters. a) Interest paid without deduction of tax at source, hence disallowable u/s 40(a)(ia). b) Depreciation granted @ 30% on Dumpers which

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

147 of I.T. Act 1961 on 20/06/2016 has been set-aside to make fresh assessment by holding that the order passed by A.O. is erroneous and prejudicial to the interest of Revenue in respect to following two matters. a) Interest paid without deduction of tax at source, hence disallowable u/s 40(a)(ia). b) Depreciation granted @ 30% on Dumpers which