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3 results for “reassessment u/s 147”+ Section 271(1)(C)clear

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Key Topics

Section 271(1)(c)11Section 1477Section 2506Section 1444Penalty3Reassessment3Section 251(1)(a)2Section 69A2Section 44A

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)

section 271(1)(c) of the Income Tax Act, 1961 ('the Act' hereinafter) for Assessment Year (AY) 2008-09 vide order dated 12.09.2016. 2.1 The facts of the case, to the extent relevant, are that the assessee, a Government company in the business of power generation, filed its' return of income for the relevant year on 29/9/2009 at an income

2
Section 1152
Cash Deposit2
Reopening of Assessment2

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

271(1)(c) on 9.02.2022, both for the assessment year 2013-14. As both the orders emanate out of common issues, they are being taken up together for the sake of convenience. The grounds of appeal are as under: - “1. That 1. Prayer to Restore the Appeal and Consider Submission on Merits The appellant most respectfully submits that

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

271(1)(c) on 9.02.2022, both for the assessment year 2013-14. As both the orders emanate out of common issues, they are being taken up together for the sake of convenience. The grounds of appeal are as under: - “1. That 1. Prayer to Restore the Appeal and Consider Submission on Merits The appellant most respectfully submits that