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3 results for “reassessment”+ Section 245C(1)clear

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Hyderabad43Mumbai25Chennai16Allahabad16Delhi11Pune11Cochin7Visakhapatnam5Jaipur3Lucknow1Chandigarh1Ahmedabad1

Key Topics

Section 143(3)3Addition to Income3Section 132(4)2Section 132(1)2Section 142(1)2Section 143(2)2Section 153A2

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

245C(1) before the Hon'ble ITSC, New\nDelhi. On this pretext, the assessee firm did not produce any books of accounts\nor documentary evidence for the purpose of verification of the seized records on\nwhich the surrender of unaccounted profits had been made in its hands.\nHowever, the application of M/s RT Industries has been rejected

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

ITA 339/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Oct 2024AY 2015-16
For Appellant: Sh. Vinod Kumar Gupta, CAFor Respondent: MS. Alka Gautam, CIT(V.H)
Section 132(1)Section 143(2)Section 143(3)Section 153ASection 68Section 69

245C(1) of the\nact was filed before Income Tax Settlement Commission (ITSC) on 27.03.2019\nfor AY 2012-13 to 2018-19, which was admitted by Hon'ble ITSC vide order u/s\n245D(1) dated 05.04.2019 and final order u/s 245D(4) of the act was passed by\nHon'ble ITSC on 03.12.2020 determining total undisclosed income of\nRs.18

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

1) Rs.2,03,500/- (2) Rs.4,53,000/- (3) Rs.51,038/- (4) Rs.1,11,420/- Rs.8,18,958 During the course of assessment proceedings, it was submitted that the assessee, while filing the return of income for AY 2020-21, has taken into consideration the above papers of undisclosed sales. It is on account of such papers and other discrepancies