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93 results for “reassessment”+ Reassessmentclear

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Key Topics

Section 148124 Section 143(3)108 Addition to Income74 Section 153A68 Section 14767 Section 26356 Section 15439 Reassessment32 Section 143(2)28 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

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 2025

Showing 1–20 of 93 · Page 1 of 5

28

Survey u/s 133A16

AY 2017-18

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

reassessment proceedings.", "held": "The Tribunal held that the reassessment proceedings were void ab initio and liable to be quashed

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

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

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

In the result, appeals of the assessee are allowed

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\non ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The\nassessing

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

In the result, appeals of the assessee are allowed

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\non ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The\nassessing

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

In the result, appeals of the assessee are allowed

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\non ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The\nassessing

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

In the result, appeals of the assessee are allowed

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\non ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The\nassessing

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

In the result, appeals of the assessee are allowed

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\non ADIT (Inv.)-II, Udaipur report issued after survey u/s 133A on dated 03.12.2016. The\nassessing

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

In the result, 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(3)Section 153ASection 250

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

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

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

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

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 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

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

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

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