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4 results for “reassessment u/s 147”+ Section 50clear

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Key Topics

Section 2637Section 1476Section 1484Section 54E3Capital Gains3Reassessment3Revision u/s 2633Reopening of Assessment3Section 45

SHAKUNTALA SINGHVI,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX-1,JABALPUR, JABALPUR

In the result, the assessee‟s appeal is allowed

ITA 31/JAB/2022[2013-14]Status: DisposedITAT Jabalpur28 Jun 2022AY 2013-14

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

For Appellant: Shri Anil Gupta, FCAFor Respondent: Shri Shravan Kumar, CIT-DR
Section 143(3)Section 147Section 263Section 45Section 54E

147 read with section 143(3) of the Act dated 11/12/2019 for Assessment Year (AY) 2013-14. 2. The sole issue leading to the revision of the assessee‟s reassessment, proceedings for which were initiated in view of the discrepancies that came to the notice of the Assessing Officer (AO) in the assessee‟s share trading transactions, found

2
Section 148(2)2
Section 148(1)2

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

50,10,000/- and passed the order u/sec 144 of the Act dated 03.12.2018. 4. Aggrieved by the assesseement order, the assessee has filed an appeal before the CIT(A). The assessee has challenged the validity of reassessment proceedings and the additions by the A.O. Whereas the CIT(A) has considered the grounds of appeal, submissions of the assessee, findings

SHABANA KHAN,JABALPUR vs. PR-1, JABALPUR. COMMISSIONER OF INCOME TAX, JABALPUR

ITA 29/JAB/2022[2012-13]Status: DisposedITAT Jabalpur08 Jun 2022AY 2012-13

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

For Respondent: Shri Ravi Mehrotra, Sr. DR
Section 147Section 148(1)Section 148(2)Section 263

section 147 r/w s. 143(3), dated 1 | P a g e ITA Nos. 28 & 29/JAB/2022 (AY: 2012-13) Kadeer Khan & Anr. v. Pr. CIT 22/08/2019, for Assessment Year (AY) 2012-13, by the Principal Commissioner of Income Tax-1, Jabalpur („Pr.CIT‟) vide his separate orders of even date, i.e., 25/01/2022. 2. The brief facts of the case are that

KADEER KHAN,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX-1, JABALPUR, JABALPUR

ITA 28/JAB/2022[2012-13]Status: DisposedITAT Jabalpur08 Jun 2022AY 2012-13

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

For Respondent: Shri Ravi Mehrotra, Sr. DR
Section 147Section 148(1)Section 148(2)Section 263

section 147 r/w s. 143(3), dated 1 | P a g e ITA Nos. 28 & 29/JAB/2022 (AY: 2012-13) Kadeer Khan & Anr. v. Pr. CIT 22/08/2019, for Assessment Year (AY) 2012-13, by the Principal Commissioner of Income Tax-1, Jabalpur („Pr.CIT‟) vide his separate orders of even date, i.e., 25/01/2022. 2. The brief facts of the case are that