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1,057 results for “reassessment”+ Section 4clear

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Key Topics

Section 148153Section 147134Addition to Income82Section 143(3)50Section 6839Reassessment37Section 14430Section 142(1)27Section 25027Section 69A

SMT. JYOTI AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, appeals of the assessee in ITA nos

ITA 1373/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 153BSection 271A

reassessment cannot be declared invalid in the penalty proceedings’’. 27 ITA Nos. 1373(4)-18/JP/2018 Smt. Jyoti Agrawal, Kota. View taken by the Hon’ble Karnataka High Court in the above judgment was indirectly affirmed by the Hon’ble Apex Court, when it dismissed an SLP filed by the Revenue against the judgment in the case

Showing 1–20 of 1,057 · Page 1 of 53

...
25
Reopening of Assessment25
Natural Justice15

SHRI VIMAL CHAND SURANA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 304/JPR/2018[2015-16]Status: DisposedITAT Jaipur30 May 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri B.K. Gupta (CIT)
Section 132Section 132(4)Section 139(1)Section 143(3)Section 271ASection 274

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. 11 Shri Vimal Chand Surana, Jaipur. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their

SMT. INDIRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeals of the assessee in ITA No

ITA 1384/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 153BSection 271A

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

SHRI SHYAM SUNDER KHANDELWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 307/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

SMT. APARNA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1378/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

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 under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. ** ** ** 19. On behalf of the appellant, it has been contended that if any incriminating

SHRI RAJENDRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX , KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1375/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

SHRI AJAY AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1383/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

SHRI VASUDEV AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

ITA 1376/JPR/2018[2015-16]Status: DisposedITAT Jaipur22 Mar 2019AY 2015-16
For Appellant: Shri Vijay Goyal (CA) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 139(1)Section 143(3)Section 153ASection 153BSection 251(2)Section 271A

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

SHRI GOPAL DAS SONKIA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 306/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

RAJ KUMAR JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 323/JPR/2022[2014-15]Status: DisposedITAT Jaipur08 Dec 2022AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri P.R. Meena (CIT)
Section 132Section 132(4)Section 133ASection 139(1)Section 143(3)Section 153B(1)(b)Section 271Section 271ASection 271aSection 274

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

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)

4)/JP/2018 Smt. Reema Harish Bhatia, Kota. in which the search took place there is only one determination of the total income, it has been provided in the second proviso of sub-Section (1) of Section 153A that any proceedings for assessment or reassessment

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)

4)/JP/2018 Smt. Reema Harish Bhatia, Kota. in which the search took place there is only one determination of the total income, it has been provided in the second proviso of sub-Section (1) of Section 153A that any proceedings for assessment or reassessment

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)

4)/JP/2018 Smt. Reema Harish Bhatia, Kota. in which the search took place there is only one determination of the total income, it has been provided in the second proviso of sub-Section (1) of Section 153A that any proceedings for assessment or reassessment

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)

4)/JP/2018 Smt. Reema Harish Bhatia, Kota. in which the search took place there is only one determination of the total income, it has been provided in the second proviso of sub-Section (1) of Section 153A that any proceedings for assessment or reassessment

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)

4)/JP/2018 Smt. Reema Harish Bhatia, Kota. in which the search took place there is only one determination of the total income, it has been provided in the second proviso of sub-Section (1) of Section 153A that any proceedings for assessment or reassessment

SHRI SURESH CHAND MITTAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

In the result, appeal of the assessee is allowed

ITA 931/JPR/2017[2014-15]Status: DisposedITAT Jaipur02 Jul 2018AY 2014-15

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 271ASection 274Section 80C

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

SHRI PADAM CHAND PUNGLIYA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 112/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Apr 2019AY 2014-15
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Rajendra Jha (Addl. CIT)
Section 132(1)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in 20 Shri Padam Chand Pungliya, Jaipur. this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their

GHANSHYAM TAK,NAYA GHAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

ITA 167/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 A.S. Nehra (Addl.CIT)
Section 250Section 271Section 271ASection 274

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice

R P WOOD PRODUCTS PRIVATE LIMITED,AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

ITA 168/JPR/2023[2019-20]Status: DisposedITAT Jaipur05 Jul 2023AY 2019-20

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

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 250Section 271Section 271ASection 274

4. In our view, since the matter is covered by judgment of the Division Bench of this Court, we are of the opinion, no substantial question of law arises in this appeal for determination by this Court. The appeal is accordingly dismissed’’. In the earlier case of Manjunatha Cotton and Ginning Factory (supra) their lordship had observed as under:- ‘’Notice