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2 results for “reassessment”+ Section 10Bclear

Sorted by relevance

Mumbai53Delhi46Chennai29Hyderabad29Bangalore12Indore9Jaipur9Pune9Cuttack7Cochin6Kolkata6Lucknow4Rajkot3Surat2Jodhpur2Visakhapatnam1Raipur1Ahmedabad1

Key Topics

Section 26312Section 115Section 143(1)3Section 12A2Section 143(3)2Exemption2

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

10B was filed together with the binding decision of honorable ITAT Jaipur dated 30.09.2014 which was available before the AO. Pertinently all these facts and the legal position, prevailed over the mind of assessing officer when he passed the subjected order and it cannot be denied that the AO is bound by the decision of the jurisdictional Hon'ble ITAT

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: Disposed
ITAT Jodhpur
02 Jun 2025
AY 2022-23

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

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)

10B, in our considered opinion, the legal position as enunciated in the aforesaid judgment would equally apply to the submission of Form 10. 34. We, accordingly, allow the instant writ petition and quash the impugned order under Section 148A (d) dated 31 March 2023 and the consequent initiation of reassessment