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762 results for “reassessment”+ Reopening of Assessmentclear

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Key Topics

Section 148165Section 147127Addition to Income79Reassessment44Section 143(3)42Reopening of Assessment39Section 6835Section 153A30Section 142(1)22Section 144

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHRI RAJLAXMI DENIM, BHILWARA

In the result, appeal of the revenue is allowed

ITA 1134/JPR/2018[2015-16]Status: DisposedITAT Jaipur05 Mar 2019AY 2015-16
For Appellant: Shri O.P. Bhateja (ITP)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@
Section 124(3)Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 153A(1)Section 292BSection 68

reassessment proceedings, which have already been 'completed' and assessment orders have been passed determining the assessee's total income and, such orders are subsisting at the time when the search or the requisition is made, there is no question of any abatement since no proceedings are pending. In such cases, where the assessments already stands completed, the AO can reopen

Showing 1–20 of 762 · Page 1 of 39

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20
Section 25020
Condonation of Delay16

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 153/JPR/2018[2008-09]Status: DisposedITAT Jaipur28 Jun 2018AY 2008-09
For Appellant: Shri S.R. Sharma and Shri R.K. Batra (C.As.)For Respondent: Shri Varinder Mehta (CIT)
Section 253Section 253(4)

reopen the assessment of those six assessment year which falls within the exclusive jurisdiction of section 153A. Though, both provisions of the Act empowers the Assessing Officer to assess or reassess

ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 517/JPR/2017[2007-08]Status: DisposedITAT Jaipur28 Jun 2018AY 2007-08
For Appellant: Shri S.R. Sharma and Shri R.K. Batra (C.As.)For Respondent: Shri Varinder Mehta (CIT)
Section 253Section 253(4)

reopen the assessment of those six assessment year which falls within the exclusive jurisdiction of section 153A. Though, both provisions of the Act empowers the Assessing Officer to assess or reassess

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

ITA 152/JPR/2018[2007-08]Status: DisposedITAT Jaipur28 Jun 2018AY 2007-08
For Appellant: Shri S.R. Sharma and Shri R.K. Batra (C.As.)For Respondent: Shri Varinder Mehta (CIT)
Section 253Section 253(4)

reopen the assessment of those six assessment year which falls within the exclusive jurisdiction of section 153A. Though, both provisions of the Act empowers the Assessing Officer to assess or reassess

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

reopen the assessment of those six assessment year which falls within the exclusive jurisdiction of section 153A. Though, both provisions of the Act empowers the Assessing Officer to assess or reassess

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

reopen the assessment of those six assessment year which falls within the exclusive jurisdiction of section 153A. Though, both provisions of the Act empowers the Assessing Officer to assess or reassess

ACIT, ALWAR vs. M/S PRIME CHEM OIL LTD.,, ALWAR

ITA 9/JPR/2012[1999-00]Status: DisposedITAT Jaipur10 Mar 2017AY 1999-00
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Prithaviraj Meena(Addl. CIT)
Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69

reopening the assessment does not contain a reference to a particular issue with reference to which income has escaped assessment, yet the Assessing Officer may assess or reassess

POOJASHISH INFRASTRUCTURES PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed

ITA 1120/JPR/2018[2010-11]Status: DisposedITAT Jaipur08 Apr 2019AY 2010-11
For Appellant: Shri Vijay Goyal &For Respondent: Shri Varindar Mehta (CIT)
Section 1Section 132Section 143(3)Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

ITA 437/JPR/2017[2007-08]Status: DisposedITAT Jaipur17 May 2018AY 2007-08
For Appellant: Shri S.R. Sharma &For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 131Section 139(1)Section 143Section 143(3)Section 147Section 148Section 151Section 292C

reopen the assessment of those six assessment year which falls within the exclusive jurisdiction of section 153A. Though, both provisions of the Act empowers the Assessing Officer to assess or reassess

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. EDILA BUSINESS WORLD PVT. LTD., KOTA

ITA 1105/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

M/S. EDILA BUSINESS WORLD PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1050/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Feb 2019AY 2012-13
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

M/S. EDILA BUSINESS WORLD PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1051/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

ITA 594/JPR/2018[2016-17]Status: DisposedITAT Jaipur25 Apr 2019AY 2016-17
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

SMT. JAYA PREM BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee for A

ITA 593/JPR/2018[2013-14]Status: DisposedITAT Jaipur25 Apr 2019AY 2013-14
For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 132Section 139Section 143(2)Section 153ASection 153A(1)Section 2(22)(e)

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

M/S. JAMMU METALLIC OXIDES PRIVATE LIMITED,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1055/JPR/2018[2010-11]Status: DisposedITAT Jaipur14 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. JAMMU METALLIC OXIDES PRIVATE LIMITED, KOTA

ITA 1191/JPR/2018[20111-12]Status: DisposedITAT Jaipur14 Feb 2019
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. JAMMU METALLIC OXIDES PRIVATE LIMITED, KOTA

ITA 1208/JPR/2018[2010-11]Status: DisposedITAT Jaipur14 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

M/S. TIRUPATI BALAJI ESTATE PRIVATE LIMITED.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1054/JPR/2018[2010-11]Status: DisposedITAT Jaipur12 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. TIRUPATI BALAJI ESTATE PRIVATE LIMITED., KOTA

ITA 1190/JPR/2018[2010-11]Status: DisposedITAT Jaipur12 Feb 2019AY 2010-11
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. TIRUPATI BALAJI ESTATE PRIVATE LIMITED., KOTA

ITA 1209/JPR/2018[2011-12]Status: DisposedITAT Jaipur12 Feb 2019AY 2011-12
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132Section 143(3)Section 153Section 153ASection 68

reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment