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4 results for “reassessment u/s 147”+ Section 42clear

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Key Topics

Section 143(3)10Section 2639Section 1488Section 142(1)5Section 271(1)(b)4Reassessment3Addition to Income3Section 12Section 143

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

42/ JAB/2021: Asstt. Year: 2011-12 Digpal Jaiswal, Vs The Pr.CIT-2, Jabalpur, (MP) Dun Colony, Ward No. 27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date

2
Section 402
Deduction2
Depreciation2

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

42/ JAB/2021: Asstt. Year: 2011-12 Digpal Jaiswal, Vs The Pr.CIT-2, Jabalpur, (MP) Dun Colony, Ward No. 27, 482001 Madan Mohan Choubey Ward, Katni 483501 (MP) (APPELLANT) (RESPONDENT) PAN No. AFHPJ 3197 H Assessee by : Sh. K P Dewani, Adv. Sh. B K Nema, Adv. Revenue by : Sh. Shravan Kumar Gotru, CIT-DR Date of Hearing: 29.11.2023 Date

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

42,80,000/- with authorized officer Bank of Baroda BHEL Bhopal. Whereas the AO in the bank account with Bank of Baroda BHEL Branch found the cash deposits and RTGS aggregating to Rs. 77,22,000/-. The assessee’s son Shri Sunil Kumar Pathak has submitted that the his father was agriculturalist and was doing combined agricultural activity on behalf

ALOK KUMAR JAIN ,SAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (1) JABALPUR, JABALPUR

In the result, the appeal by the assessee is dismissed

ITA 38/JAB/2022[2014-15]Status: DisposedITAT Jabalpur08 Sept 2022AY 2014-15

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

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 144BSection 147Section 151Section 263

147 read with section 144B of the Act, dated 17/09/2021 for Assessment Year (AY) 2014-15. 2. The background of facts of the case in brief are that the assessee, who had initially filed his return of income for the relevant year at Rs. 2,28,630, was subject to reassessment on account of failure to disclose fully and truly