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503 results for “reassessment”+ Section 32clear

Sorted by relevance

Delhi2,063 Mumbai1,834 Chennai669 Bangalore611 Jaipur503 Ahmedabad379 Hyderabad374 Kolkata372 Chandigarh231 Pune173 Indore169 Amritsar142 Raipur140 Surat131 Visakhapatnam124 Rajkot122 Patna71 Cochin70 Karnataka69 Cuttack65 Guwahati62 Telangana52 Nagpur52 Lucknow50 Agra38 Allahabad36 Ranchi32 Jodhpur24 SC23 Dehradun19 Orissa9 Calcutta8 Rajasthan6 Panaji4 Jabalpur4 Kerala3 A.K. SIKRI ROHINTON FALI NARIMAN3 Punjab & Haryana2 Himachal Pradesh2 Uttarakhand1 Varanasi1 K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 148111 Section 153A105 Section 14795 Addition to Income76 Section 143(3)67 Section 271A55 Reassessment33 Reopening of Assessment24 Search & Seizure24

ACIT, KOTA vs. MANGALAM CEMENT LTD., KOTA

ITA 82/JPR/2014[2008-09]Status: DisposedITAT Jaipur30 Jan 2017AY 2008-09

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri H.V. Gurjar (CIT)

Section 143(3)Section 147Section 148Section 32(1)Section 32(1)(i)Section 32(1)(ii)Section 32(1)(iia)Section 43B

section 32(1)(ii) has been allowed by the Revenue in original assessment proceedings and also in the instant reassessment

Showing 1–20 of 503 · Page 1 of 26

...

Undisclosed Income20

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

reassess the assessee HUF and completed the re-assessment by adding Rs. 4,15,32,446/- as substantive addition in the hands of Madan Mohan Gupta as per section

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

32 Sh. Kapil Taneja vs. DCIT based on the available material and the reply of the assessee; and (iii) issue a notice under section 148 if it was a fit case for reassessment

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 997/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

ITA 1057/JPR/2018[2010-11]Status: DisposedITAT Jaipur31 Dec 2018AY 2010-11

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 998/JPR/2018[2011-12]Status: DisposedITAT Jaipur31 Dec 2018AY 2011-12

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 999/JPR/2018[2012-13]Status: DisposedITAT Jaipur28 Dec 2018AY 2012-13

For Appellant: Shri Vijay Goyal & Shri Gulshan Agarwal (CAs)For Respondent: Shri Varinder Mehta (CIT)

Section 132Section 143(3)Section 153ASection 153B(1)(b)Section 68

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

ITA 86/JPR/2022[2012-13]Status: DisposedITAT Jaipur30 Jun 2022AY 2012-13

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

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 of such income not arising from\nthe incriminating material found in searchcan now be initiated pursuant to\nthe findings of this Hon'ble Court in the present appeals/application and\nmay further clarify as follows:\n\n(i) That the findings in para 11 and 14 would apply to all the proceedings\npending in all the forums including before this

SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE, KOTA

ITA 1284/JPR/2018[2012-13]Status: DisposedITAT Jaipur25 Apr 2019AY 2012-13

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 139Section 153ASection 2(22)(e)

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

ITA 790/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 139Section 153ASection 2(22)(e)

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 596/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 139Section 153ASection 2(22)(e)

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

SMT. REEMA HARISH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 597/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 139Section 153ASection 2(22)(e)

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX. CENTRAL CIRCLE, KOTA vs. SMT. REEMA HARISH BHATIA, KOTA

ITA 789/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Apr 2019AY 2014-15

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 139Section 153ASection 2(22)(e)

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

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)

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

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)

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

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

reassessment of the total income of the six assessment years immediately preceding the assessment year relevant to the previous year in which the search took place. To repeat, there is no condition in this Section that additions should be strictly made on the basis of evidence found in the course of the search or other post-search material or Information

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1102/JPR/2018[2012-13]Status: DisposedITAT Jaipur29 Jan 2019AY 2012-13

Section 132Section 143(3)Section 153ASection 153B(1)(b)

32 CO 38 & 39/JP/2018 Multimetals Ltd, Vs DCIT the notice and consequential assessment under Section 153A have to be undertaken. 25. The argument of the learned counsel that the AO is also free to disturb income, expenditure or deduction de hors the incriminating material, while making assessment under Section 153A of the Act is also not borne out from

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

ITA 1103/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14

Section 132Section 143(3)Section 153ASection 153B(1)(b)

32 CO 38 & 39/JP/2018 Multimetals Ltd, Vs DCIT the notice and consequential assessment under Section 153A have to be undertaken. 25. The argument of the learned counsel that the AO is also free to disturb income, expenditure or deduction de hors the incriminating material, while making assessment under Section 153A of the Act is also not borne out from

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

ITA 1025/JPR/2018[2013-14]Status: DisposedITAT Jaipur29 Jan 2019AY 2013-14

Section 132Section 143(3)Section 153ASection 153B(1)(b)

32 CO 38 & 39/JP/2018 Multimetals Ltd, Vs DCIT the notice and consequential assessment under Section 153A have to be undertaken. 25. The argument of the learned counsel that the AO is also free to disturb income, expenditure or deduction de hors the incriminating material, while making assessment under Section 153A of the Act is also not borne out from