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90 results for “reassessment”+ Reassessmentclear

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Delhi6,741 Mumbai6,450 Chennai1,942 Kolkata1,652 Bangalore1,542 Ahmedabad1,258 Jaipur1,114 Pune972 Hyderabad847 Chandigarh555 Raipur531 Surat454 Indore422 Amritsar364 Visakhapatnam355 Cochin321 Cuttack310 Rajkot310 Karnataka224 Agra195 Patna184 Nagpur179 Guwahati152 Ranchi138 Lucknow138 Dehradun117 Telangana111 Jodhpur90 Calcutta77 Allahabad66 SC50 Panaji45 Jabalpur40 Orissa18 Kerala17 Varanasi16 Rajasthan14 Punjab & Haryana10 Gauhati3 A.K. SIKRI ROHINTON FALI NARIMAN3 Himachal Pradesh2 J&K1 Uttarakhand1 K.S. RADHAKRISHNAN A.K. SIKRI1 Madhya Pradesh1

Key Topics

Section 148121 Section 143(3)106 Addition to Income72 Section 153A63 Section 14757 Section 26349 Section 15439 Reassessment32 Section 143(2)29 Disallowance

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, then the limitation would reckon from the original assessment order and not from the reassessment order. 7. Even

PREETI SINGHVI L/H SHRI AJAY SINGHVI,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 152/JODH/2023[2012-13]Status: DisposedITAT Jodhpur13 Oct 2023AY 2012-13

Showing 1–20 of 90 · Page 1 of 5

28

Survey u/s 133A16

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

For Appellant: None (W/S)For Respondent: Ms. Nidhi Nair, JCIT-DR

Section 143(1)Section 143(3)Section 147Section 148Section 40A(3)

reassessment order. Second reassessment order was passed on 29.12.2017. The reassessment order is illegal, arbitrary and without

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 153/JODH/2019[2010-11]Status: DisposedITAT Jodhpur03 Oct 2023AY 2010-11

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 158Section 54F

REASSESSMENT PROCEEDINGS That the assessment was completed under section 143(3) of the IT Act. Notice under section 148 was issued

PRAKASH CHANDRA JAIN,UDAIPUR vs. ITO, WARD-1(1), UDAIPUR

In the result, the appeal filed by the revenue is dismissed

ITA 115/JODH/2020[2010-11]Status: DisposedITAT Jodhpur04 Nov 2022AY 2010-11

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainsh. Prakash Chandra Jain, Vs Income Tax Officer 67-68, Hiran Magri, Sector Ward 1(1), Udaipur No. 08, Udaipur (Appellant) (Respondent) Pan No. Aavpj 3696 E

Section 147Section 148

reassessment proceedings. Accordingly, we hold that the impugned reassessment proceeding is bad in law. 11. We noticed that

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

ITA 515/JODH/2023[2014-15]Status: DisposedITAT Jodhpur10 Mar 2025AY 2014-15

Section 10(38)Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 250

reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

ITA 229/JODH/2019[2012-13]Status: DisposedITAT Jodhpur11 Aug 2023AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR

Section 143(2)Section 143(3)Section 153A

reassessments without any fetters, if need be." 4. "The Appellant crave, leave or reserving the right to amend modify

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

ITA 228/JODH/2019[2011-12]Status: DisposedITAT Jodhpur11 Aug 2023AY 2011-12

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT - DR

Section 143(2)Section 143(3)Section 153A

reassessments without any fetters, if need be." 4. "The Appellant crave, leave or reserving the right to amend modify

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

reassessment notice, has to apply his mind and form an opinion. The mere appending of the expression ‘approved’ says

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Section 139Section 147Section 148Section 151Section 50CSection 54F

reassessment proceeding U/s 147 of the Act without obtaining proper satisfaction and sanction from the superior authority U/s 151 of the Act. I have

ITO, JODHPUR vs. SMT. SITA L/H LTE SHRI JETHMAL BINAWARA, JODHPUR

ITA 399/JODH/2016[2008-09]Status: DisposedITAT Jodhpur09 Oct 2023AY 2008-09

reassessment proceedings against Smt. Sita Badoliya only and not to the other legal heir. 5.1 The Ld. Commissioner of Income

M/S. SIR PRATAP HERITAGE HOTELS PVT. LTD. ,MADHYA PRADESH vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

The appeal stands allowed for statistical purposes

ITA 494/JODH/2017[2014-15]Status: DisposedITAT Jodhpur21 Dec 2020AY 2014-15

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR

Section 143(2)Section 153A

reassess the total income of 6 assessment years. The total income will cover not only the income emanating from

M/S. SIR PRATAP HERITAGE HOTELS PVT. LTD. ,MADHYA PRADESH vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

The appeal stands allowed for statistical purposes

ITA 488/JODH/2017[2008-09]Status: DisposedITAT Jodhpur21 Dec 2020AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Ms. Raksha Birla (CA) & ShriFor Respondent: Shri K.C. Badhok- Ld. CIT- DR

Section 143(2)Section 153A

reassess the total income of 6 assessment years. The total income will cover not only the income emanating from

HEERA LAL KASARA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, appeal of the assessee is allowed

ITA 303/JODH/2024[2009-10]Status: DisposedITAT Jodhpur25 Jun 2025AY 2009-10

Bench: Its Hearing Before Your Honours.”

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

reassessment proceedings under section 147 of the IT Act were initiated after recording reasons duly approved by the Pr. CIT, Range

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 64/JODH/2020[2012-13]Status: DisposedITAT Jodhpur01 May 2025AY 2012-13

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 66/JODH/2020[2014-15]Status: DisposedITAT Jodhpur01 May 2025AY 2014-15

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 67/JODH/2020[2015-16]Status: DisposedITAT Jodhpur01 May 2025AY 2015-16

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 63/JODH/2020[2011-12]Status: DisposedITAT Jodhpur01 May 2025AY 2011-12

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

ITA 65/JODH/2020[2013-14]Status: DisposedITAT Jodhpur01 May 2025AY 2013-14

For Appellant: Shri Rakesh Lodha (CA)For Respondent: Shri Karni Dan, Addl. CIT

Section 133ASection 148Section 154Section 189(3)Section 234ASection 234CSection 250Section 292BSection 42

reassessment proceeding was based on ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The assessing

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

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

ITA 848/JODH/2024[2018-19]Status: DisposedITAT Jodhpur23 Jun 2025AY 2018-19

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

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

reassessment, if any, relating to the six assessment years referred to in the sub section (1) pending on the date

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

ITA 21/JODH/2018[2009-10]Status: DisposedITAT Jodhpur17 Jun 2025AY 2009-10

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Goutam Chand Baid, C.AFor Respondent: Shri Karni Dan, Addl. CIT (Sr. D.R)

Section 147Section 148Section 6Section 68Section 69C

reassessment order framed under section 147 read with sections 144 and 254 of the Income Tax Act, 1961 for the Assessment