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527 results for “reassessment”+ Section 143(2)clear

Sorted by relevance

Mumbai2,426 Delhi2,330 Chennai782 Kolkata568 Jaipur527 Ahmedabad490 Bangalore462 Hyderabad407 Chandigarh299 Pune237 Raipur221 Rajkot193 Indore188 Surat156 Cochin155 Amritsar148 Patna127 Nagpur109 Visakhapatnam100 Guwahati88 Agra81 Ranchi70 Dehradun67 Cuttack63 Lucknow62 Jodhpur58 Allahabad40 Panaji22 Jabalpur10 Varanasi4

Key Topics

Section 14887 Section 14785 Addition to Income83 Section 143(3)60 Section 153C48 Section 25044 Section 14439 Section 153A38 Section 6829 Natural Justice

MAHENDRA SHARMA,JAIPUR vs. ITO, WARD-3(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 654/JPR/2023[2011-12]Status: DisposedITAT Jaipur25 Mar 2025AY 2011-12

For Appellant: Shri Sarwan Kumar Gupta, AdvFor Respondent: Shri Anup Singh, Addl.CIT

Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

section 143(2) cannot be dispensed with.\"\n(emphasis added)\n\n1.6That issue of a notice u/s143(2) of the Act, is mandatory even in a reassessment

Showing 1–20 of 527 · Page 1 of 27

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22

SHRI RAI SINGH SIHAG,JAIPUR vs. INCOME TAX OFFICER, WARD-3-1, JAIPUR

In the result, this appeal of the assessee is allowed

ITA 441/JPR/2019[2007-08]Status: DisposedITAT Jaipur15 Nov 2021AY 2007-08

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 441/Jp/2019 Assessment Year: 2007-08 Shri Rai Singh Sihag, Cuke I.T.O. Vs. B-105, Vaishali Nagar, Ward- 3(1), Jaipur. Jaipur. Pan No.: Bgvps 4485 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Ashok Kr. Gupta & Shri S.L. Jain (Advs.) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 13/07/2017 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. The Reasons For Reopening Of The Assessment Not Valid :- That On The Facts & In The Circumstances Of The Case Ld. Ao Has Grossly Erred In Law & Facts In Invoking Action U/S 147.The Notice For Reassessment Is So Hastily Issued Without Examining The Correct Factual & Legal Position. The Action For Reassessment Is Often Made Without Application Of Mind Fairly & Objectively The Ao. Lakhmani Mewal Das 103 Itr 437 (Sc)

For Appellant: Shri Ashok kr. Gupta &For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 143(2)Section 147Section 148Section 151Section 234ASection 68

reassessment. Section 292BB of the Act cannot obviate the requirement of complying with a jurisdictional condition. For the Assessing Officer to make an order of assessment under section 143(3) of the Act, it is necessary to issue a notice under section 143(2

DESH RAJ JAKHAR,GORDHANPURA vs. INCOME TAX OFFICER, WARD NEEM KA THANA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1261/JPR/2024[2014-15]Status: DisposedITAT Jaipur25 Feb 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shaffi Mohd. AdvocateFor Respondent: Mrs. Anita Rinesh, JCIT -DR

Section 147Section 148Section 271(1)Section 5Section 69

reassessment proceedings even when intimation under Section 143(1) has been issued." c) Yogendrakumar Gupta v. Income Tax Officer ((2014) 366 ITR 186 (Guj)] Paragraph 8: "The Assessing Officer, therefore, cannot be said to have acted without jurisdiction in issuing notice under section 148 of the Act even when time for issuance of notice under section 143(2

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

ITA 1275/JPR/2024[2012-13]Status: DisposedITAT Jaipur11 Apr 2025AY 2012-13

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR

Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 148Section 153ASection 2(22)(e)Section 250

143(3) was totally silent on issue of deemed\ndividend and he neither noticed provisions of section 2(22)(e) nor formed any\nopinion therefore, reassessment

DCIT, AJMER vs. M/S V.C. GRANITE, AJMER

In the result, appeal of the assessee is allowed

ITA 171/JPR/2023[2020-21]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-21

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

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri James Kurian (CIT)

Section 115BSection 143(2)Section 143(3)Section 144Section 153CSection 153DSection 250Section 69A

Section 143(2) of the Act of 1961. The Tribunal vide impugned order upheld the cross objection and quashed the entire reassessment

V C GRANITES,AJMER vs. DCIT CENTRAL CIRCLE AJMER, AJMER

In the result, appeal of the assessee is allowed

ITA 127/JPR/2023[2020-2021]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-2021

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

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri James Kurian (CIT)

Section 115BSection 143(2)Section 143(3)Section 144Section 153CSection 153DSection 250Section 69A

Section 143(2) of the Act of 1961. The Tribunal vide impugned order upheld the cross objection and quashed the entire reassessment

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2025[2012-13]Status: DisposedITAT Jaipur09 Jul 2025AY 2012-13

For Appellant: Shri Vinod Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT

Section 143(3)Section 147Section 69

section 143(3) of the Act has to be\nfollowed while reassessment u/s 147 of the Act. Therefore, it becomes mandatory\nupon the Revenue to ensure the service of notice u/s 143(2

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19

For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR

Section 143(2)Section 143(3)Section 153ASection 292BSection 68

section 124(3)(b) assessee could not call in\nquestion jurisdiction of an Assessing Officer after expiry of one month\nfrom date of a service of reassessment notice upon him-Held, yes-\n2.4 With regard to the contention of the assessee that the assessment\ncompleted is invalid in absence of notice u/s 143(2

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

2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made, before the date of receiving

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 818/JPR/2025[2017-18]Status: DisposedITAT Jaipur25 Jul 2025AY 2017-18

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 143(3)Section 147

reassessment proceedings undersection 143(3)\nread with section 147 and made addition on account of long-term capital gain\narising from sale of agricultural land Assessee contended that Assessing\nOfficer had wrongly assumed jurisdiction and framed assessment without issuing\nany notice under section 143(2

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 816/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 143(3)Section 147

reassessment proceedings undersection 143(3)\nread with section 147 and made addition on account of long-term capital gain\narising from sale of agricultural land Assessee contended that Assessing\nOfficer had wrongly assumed jurisdiction and framed assessment without issuing\nany notice under section 143(2

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 297/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

reassessment proceedings under sections 147/48 of the Act. subject to\nfulfilment of the conditions mentioned in sections 147/148, as in such a situation, the\nRevenue cannot be left with no remedy. Therefore, even in case of block assessment\nunder section 153A and in case of unabated/completed assessment and in case no\nincriminating material is found during the search, the power

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 819/JPR/2025[2018-19]Status: DisposedITAT Jaipur25 Jul 2025AY 2018-19

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 143(3)Section 147

reassessment proceedings undersection 143(3)\nread with section 147 and made addition on account of long-term capital gain\narising from sale of agricultural land Assessee contended that Assessing\nOfficer had wrongly assumed jurisdiction and framed assessment without issuing\nany notice under section 143(2

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 817/JPR/2025[2016-17]Status: DisposedITAT Jaipur25 Jul 2025AY 2016-17

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 143(3)Section 147

reassessment proceedings undersection 143(3)\nread with section 147 and made addition on account of long-term capital gain\narising from sale of agricultural land Assessee contended that Assessing\nOfficer had wrongly assumed jurisdiction and framed assessment without issuing\nany notice under section 143(2

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 820/JPR/2025[2019-20]Status: DisposedITAT Jaipur25 Jul 2025AY 2019-20

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Gorav Avasthi, JCIT

Section 143(3)Section 147

reassessment proceedings undersection 143(3)\nread with section 147 and made addition on account of long-term capital gain\narising from sale of agricultural land Assessee contended that Assessing\nOfficer had wrongly assumed jurisdiction and framed assessment without issuing\nany notice under section 143(2

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 300/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 302/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 299/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 296/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

ITA 289/JPR/2025[2014]Status: DisposedITAT Jaipur08 Jul 2025

section 143(1)(a) or 143(3) of\nthe Act, 1961 and to reassess the total income taking notice of undisclosed income\neven found during the search and seizure operation.\n15.1 In view of the discussion hereinabove, once during search undisclosed\nincome is found on unearthing the incriminating material during the search, the AO\nwould assume jurisdiction to assess