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63 results for “reassessment”+ Section 153Bclear

Sorted by relevance

Delhi402 Mumbai221 Hyderabad87 Chennai80 Bangalore69 Jaipur63 Guwahati38 Amritsar38 Chandigarh36 Patna35 Pune33 Ahmedabad27 Allahabad20 Raipur19 Kolkata16 Agra16 Dehradun14 Lucknow13 Cochin12 Visakhapatnam10 Cuttack8 Nagpur8 Rajkot7 Surat3 Ranchi2 Panaji1 Indore1

Key Topics

Section 14466 Section 143(3)64 Section 153C61 Addition to Income61 Section 153A60 Section 153D26 Section 69A24 Section 14723 Section 6822 Deduction

SAVITA GUPTA,KOTA vs. ITO, DELHI

ITA 609/JPR/2025[2013-14]Status: DisposedITAT Jaipur09 Jul 2025AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

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

Section 132Section 133(6)Section 142(1)Section 147Section 148Section 69

Reassessment Barred by Limitation under Section 153B r.w.s. 153C 19 Savita Gupta vs. ITO Without prejudice to anything stated above

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

Showing 1–20 of 63 · Page 1 of 4

19

Unexplained Investment9

In the result the appeal of the revenue in ITA no

ITA 868/JPR/2024[2017-18]Status: DisposedITAT Jaipur24 Jul 2025AY 2017-18

Bench: Him.

For Appellant: Shri S.L.Poddar, AdvFor Respondent: Mrs Alka Gautam, CIT-DR a

Section 143(3)Section 144Section 153CSection 251Section 69Section 69ASection 69C

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment

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

reassessment, which had abated, shall be made, for which extension of time has been provided under section 153B. 53. The question

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

ITA 1382/JPR/2024[2016-2017]Status: DisposedITAT Jaipur01 Oct 2025AY 2016-2017

Bench: The Date Of Hearing.”

For Appellant: Shri Sidharth Ranka, AdvFor Respondent: Shri. Gautam Singh Choudhary, JCIT a

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 151Section 250Section 69A

reassessment under the Incometax Act, and the time limit for completion of such action under section 153 or section 153B

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

reassessment, which had abated, shall be made, for which extension of time has been provided under section 153B. 53. The question

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

153B. Time limit for completion of assessment under section 153A.—(1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or 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

153B. Time limit for completion of assessment under section 153A.—(1) Notwithstanding anything contained in section 153, the Assessing Officer shall make an order of assessment or reassessment

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

ITA 468/JPR/2025[2018-19]Status: DisposedITAT Jaipur03 Nov 2025AY 2018-19

For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR

Section 115BSection 132Section 133ASection 153CSection 153D

153B and section 1530 shall \nhave the following effects in relation to assessment or reassessment in case of \nother persons

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

ITA 466/JPR/2025[2016-17]Status: DisposedITAT Jaipur03 Nov 2025AY 2016-17

For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR

Section 115BSection 132Section 133ASection 139Section 153CSection 153D

153B and section 1530 shall\nhave the following effects in relation to assessment or reassessment in case of\nother persons

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

ITA 467/JPR/2025[2017-18]Status: DisposedITAT Jaipur03 Nov 2025AY 2017-18

For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR

Section 115BSection 132Section 133ASection 153CSection 153D

153B and section 1530 shall \nhave the following effects in relation to assessment or reassessment in case of \nother persons

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

ITA 711/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

reassessment proceedings under section 1534 of the Act of 1961 That was not done within the period of limitation prescribed under section 153B

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

ITA 234/JPR/2025[2015-16]Status: DisposedITAT Jaipur13 Aug 2025AY 2015-16

For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Smt. Runi Pal, CIT (through VC)

Section 144C(5)Section 153CSection 69

reassess\nall the six AYs' years immediately preceding the assessment correlatable\nto the search year or the “relevant assessment year” as defined in terms of\nExplanation 1 of Section 153A. The said approach is clearly unsustainable\nand contrary to the consistent line struck by the precedents noticed above.\nHon'ble Supreme Court in DCIT v. Sunil Kumar Sharma

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

ITA 710/JPR/2025[2014-15]Status: DisposedITAT Jaipur14 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 139(1)Section 153ASection 153CSection 68Section 69C

reassessment under\nSections 139, 147, 148, 149, 151 & 153.\n\n28. The language of explanation 2 to new Section 148 is akin to Section 153A and\nSection 153C. Corollary being that after seizing of operational period of Section 153A to\n153D, the cases being dealt thereunder were circumscribed in the scope of newly\nsubstituted Section 148.\n\n29. The Department

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

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

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

ITA 712/JPR/2025[2017-18]Status: DisposedITAT Jaipur14 Oct 2025AY 2017-18

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR

Section 139(1)Section 153ASection 153CSection 68Section 69C

153B of the Act, which reads as follows:\n38\nITA Nos.709/JP/2025\nDCIT vs. Sapna Karnani\n153B. (1) Notwithstanding anything contained in section 153, the Assessing\nOfficer shall make an order of assessment or reassessment