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326 results for “reassessment”+ Section 67clear

Sorted by relevance

Delhi1,539Mumbai1,220Chennai429Bangalore420Jaipur326Ahmedabad272Hyderabad255Kolkata211Chandigarh174Indore102Pune92Raipur91Surat71Amritsar68Rajkot63Cochin48Visakhapatnam47Cuttack45Telangana41Lucknow39Nagpur38Agra37Allahabad33Patna31Dehradun27Jodhpur22Guwahati22Karnataka22SC10Ranchi9Calcutta8Varanasi5Orissa5Rajasthan4Kerala3Panaji2A.K. SIKRI ROHINTON FALI NARIMAN2J&K1Jabalpur1

Key Topics

Section 153A124Addition to Income77Section 143(3)67Section 14854Section 13251Section 14741Section 26339Search & Seizure39Section 6837Section 271(1)(c)

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 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 A.O. 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

Showing 1–20 of 326 · Page 1 of 17

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29
Undisclosed Income20
Disallowance17

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 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

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 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

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 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

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 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

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

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 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

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 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

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 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

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 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

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 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

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 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

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 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

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 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

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)

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

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)

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

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

ITA 1101/JPR/2018[2011-12]Status: DisposedITAT Jaipur29 Jan 2019AY 2011-12
Section 132Section 143(3)Section 153ASection 153B(1)(b)

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

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

ITA 1230/JPR/2018[2016-17]Status: DisposedITAT Jaipur29 Jan 2019AY 2016-17
Section 132Section 143(3)Section 153ASection 153B(1)(b)

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

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

ITA 1100/JPR/2018[2010-11]Status: DisposedITAT Jaipur29 Jan 2019AY 2010-11
Section 132Section 143(3)Section 153ASection 153B(1)(b)

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

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)

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