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160 results for “reassessment”+ Section 159clear

Sorted by relevance

Delhi590 Mumbai364 Jaipur160 Bangalore147 Ahmedabad135 Chennai129 Kolkata118 Pune46 Chandigarh39 Raipur38 Nagpur32 Hyderabad30 Amritsar29 Cochin29 Guwahati28 Visakhapatnam27 Telangana25 Lucknow20 Allahabad20 Indore18 Cuttack17 Rajkot12 Surat11 Agra11 Jabalpur7 Patna7 Karnataka6 Jodhpur5 SC3 Orissa2 Rajasthan2 A.K. SIKRI ROHINTON FALI NARIMAN1 Uttarakhand1 Panaji1

Key Topics

Section 14889 Section 143(3)82 Section 14769 Addition to Income63 Section 26357 Section 6830 Section 25022 Section 153A21 Section 143(2)19 Reassessment

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

section 159, for the purpose of making an assessment including reassessment under section 147 of the Act of the income

Showing 1–20 of 160 · Page 1 of 8

...

17

Limitation/Time-bar15

SMT. RAMPYARI,,SARADDHANA vs. ITO, WARD-2(3), AJMER

In the result, appeal of the assessee is allowed

ITA 1249/JPR/2019[2011-12]Status: DisposedITAT Jaipur05 Oct 2020AY 2011-12

Bench: Or At The Time Of Hearing.”

For Appellant: Shri Sanjeev Jain (CA)For Respondent: Ms Chanchal Meena (Addl. CIT)

Section 139(1)Section 143(3)Section 147Section 148

Section 159 (2) of the Act makes a specific reference to a reassessment proceeding under Section 147 of the Act. While

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

section 148 and reassessment proceedings became illegal and void ab –initio Whether on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings – Held yes [in favour of assessee]. G. Koteswara Rao [2015] 64 taxmann.com 159

SHRI SHAMBHU DAYAL,KOTPUTLI vs. INCOME TAX OFFICER, WARD-1, BEHROR

In the result, appeal of the assessee is allowed

ITA 1526/JPR/2018[2010-11]Status: DisposedITAT Jaipur27 Aug 2020AY 2010-11

For Appellant: NoneFor Respondent: Ms. Chanchal Meena (ACIT)

Section 144Section 147Section 148

Section 159(2) of the Act makes a specific reference to a reassessment proceeding under Section 147 of the Act. While

SMT. LALITA RAWAT, 40, RAWAT PALACE, NEAR MURLI MANOHAR MANDIE, BAS PADANPURA, JAIPUR,JAIPUR vs. ITO WARD-5(5), JAIPUR, WARD-5(5), JAIPUR

In the result, appeal of the assessee is allowed

ITA 671/JPR/2019[2009-10]Status: DisposedITAT Jaipur26 Aug 2020AY 2009-10

Bench: Issuing The Notice. 2. That The Authorities Below Have Failed To Appreciate The Fact Of Re-Assessment Notice & Consequential Re-Assessment

For Appellant: Sh. Ashish SharmaFor Respondent: Ms. Chanchal Meena (ACIT)

Section 144Section 147Section 148

Section 159(2) of the Act makes a specific reference to a reassessment proceeding under Section 147 of the Act. While

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 578/JPR/2025[2017-18]Status: DisposedITAT Jaipur11 Aug 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Tarun Mittal, CAFor Respondent: Sh. Gorav Avasthi, JCIT

Section 144BSection 147Section 148Section 148ASection 151ASection 69A

section 147/148 of the Act are not applicable in such cases. No contrary decision has been brought to our notice. Accordingly, we hold that initiation of proceedings u/s 147/148 by the AO to reassess the income is illegal being without jurisdiction and consequently the reassessment order passed u/s 147 r.w.s. 143(3) is also illegal and void ab initio

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

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

section 148 and reassessment proceedings became illegal and void above said-initio. Whether on facts, Commissioner (Appeals) was justified in setting aside reassessment proceedings – Held yes (in favour of assessee). The above decision has been followed in the following cases- (ii) G. Koteswara Rao (2015) 64 taxman.com 159

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

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be assessed or reassessed. The Amritsar Bench of this Tribunal in case of ITO vs. Arum Kumar Kapoor (supra) while deciding an identical issue of validity of initiation

M/S ORIENTAL POWER CABLES LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1028/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16

Section 132Section 153Section 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

ITA 1096/JPR/2018[2012-13]Status: DisposedITAT Jaipur12 Feb 2019AY 2012-13

Section 132Section 153Section 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

ITA 1097/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15

Section 132Section 153Section 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

ITA 1098/JPR/2018[2015-16]Status: DisposedITAT Jaipur12 Feb 2019AY 2015-16

Section 132Section 153Section 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

ITA 1099/JPR/2018[2016-17]Status: DisposedITAT Jaipur12 Feb 2019AY 2016-17

Section 132Section 153Section 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

M/S ORIENTAL POWER CABLES LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1027/JPR/2018[2014-15]Status: DisposedITAT Jaipur12 Feb 2019AY 2014-15

Section 132Section 153Section 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

ITA 1211/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Feb 2019AY 2013-14

Section 132Section 153Section 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S BARAN ROLLER FLOUR MILLS PVT. LTD., KOTA

ITA 1206/JPR/2018[2010-11]Status: DisposedITAT Jaipur11 Jan 2019AY 2010-11

For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 14ASection 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S BARAN ROLLER FLOUR MILLS PVT. LTD., KOTA

ITA 1207/JPR/2018[2011-12]Status: DisposedITAT Jaipur11 Jan 2019AY 2011-12

For Appellant: Shri Vijay Goyal (CA)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@

Section 14ASection 68

159 (Guj.) has held that:- Once the assessee has established that he has taken money by way of account payee cheques from the lenders who are all income tax assessees whose PAN have been disclosed, the initial burden under section 68 was discharged. It further appears that the assessee had also produced confirmation letters given by those lenders. [Para

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)

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be 20 ITA Nos. 152, 153/JP/18 & 517, 518/JP/17. Shri Kalyan Buildmart Pvt. Ltd., Jaipur. assessed or reassessed. The Amritsar Bench of this Tribunal in case

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)

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be 20 ITA Nos. 152, 153/JP/18 & 517, 518/JP/17. Shri Kalyan Buildmart Pvt. Ltd., Jaipur. assessed or reassessed. The Amritsar Bench of this Tribunal in case

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)

section 153A of the Act. Therefore, it is mandatory for the AO to proceed u/s 153C if he is satisfied that the seized material reveals the income of such other persons to be 20 ITA Nos. 152, 153/JP/18 & 517, 518/JP/17. Shri Kalyan Buildmart Pvt. Ltd., Jaipur. assessed or reassessed. The Amritsar Bench of this Tribunal in case