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45 results for “reassessment”+ Disallowanceclear

Sorted by relevance

Mumbai1,702 Delhi1,058 Chennai569 Jaipur318 Bangalore308 Kolkata283 Ahmedabad277 Hyderabad235 Chandigarh175 Pune154 Raipur130 Indore114 Surat103 Amritsar96 Rajkot69 Nagpur63 Cochin61 Guwahati57 Visakhapatnam54 Agra51 Jodhpur45 Lucknow42 Patna42 Cuttack41 Allahabad35 Ranchi31 Dehradun12 Panaji11 Jabalpur2 Varanasi2

Key Topics

Section 143(3)82 Section 14843 Section 153A40 Section 26339 Addition to Income36 Disallowance25 Section 14724 Section 35A22 Section 143(2)17 Section 36(1)(viia)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

ITA 545/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139Section 148Section 35ASection 801A(7)Section 80J

disallowed by the Id. AO in the reassessment proceedings u/s 148, but the same was allowed by the NFAC/CIT(A) without

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed

Showing 1–20 of 45 · Page 1 of 3

12

ITA 848/JODH/2024[2018-19]Status: Disposed

ITAT Jodhpur

23 Jun 2025

AY 2018-19

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132aSection 132tSection 143(2)Section 153ASection 234ASection 250

reassessment was pending on the date of initiation of search u/s 132 or making of requisition u/s 132A, addition or disallowances

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

reassessment, that was passed on 27¬12-2007, the claim made by the assessee with reference to the provisions of section 72A was disallowed

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 425/JODH/2025[2014-15]Status: DisposedITAT Jodhpur29 May 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

disallowed or added in income of assessee—AO held that it was camouflage just to introduce its own fund through entry operator therefore amount was added in income of assessee company as unexplained u/s 68—CIT(A) confirmed reassessment

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 198/JODH/2023[2013-14]Status: DisposedITAT Jodhpur09 Oct 2023AY 2013-14

Section 143(1)Section 143(2)Section 143(3)Section 154Section 234Section 54F

Reassessment) Assessment year 2007-08- Where issue as to whether property that was purchased by assessee constituted one flat or two flats for purpose of exemption under section 54F was examined by Assessing Officer in original assessment, Sunil Pagaria vs. ITO reopening of assessment to disallow

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

ITA 304/JODH/2025[2017-18]Status: DisposedITAT Jodhpur25 Jun 2025AY 2017-18

Section 115BSection 142(1)Section 147Section 148Section 250Section 69A

Reassessment-Reopening of assessment—\nAO on basis of AIR information noted that assessee made deposit in his bank account in PNB—\nAO recorded that in response to notice under section 148; assessee neither filed return of income\nnor responded—Assessing Officer ultimately by-passing assessment order made addition on\naccount of undisclosed cash deposits PNB'—Assessing Officer also disallowed

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 518/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of provision for wage revision of workman Rs. 9,10,42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 517/JODH/2018[2007-08]Status: DisposedITAT Jodhpur10 Nov 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of provision for wage revision of workman Rs. 9,10,42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

ITA 504/JODH/2018[2010-11]Status: DisposedITAT Jodhpur10 Nov 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of provision for wage revision of workman Rs. 9,10,42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 521/JODH/2018[2013-14]Status: DisposedITAT Jodhpur10 Nov 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of provision for wage revision of workman Rs. 9,10,42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 520/JODH/2018[2012-13]Status: DisposedITAT Jodhpur10 Nov 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of provision for wage revision of workman Rs. 9,10,42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

ITA 519/JODH/2018[2011-12]Status: DisposedITAT Jodhpur10 Nov 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 143(3)Section 147Section 148Section 14ASection 263Section 36(1)(viia)

disallowance of provision for wage revision of workman Rs. 9,10,42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened