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48 results for “reassessment”+ Section 148clear

Sorted by relevance

Mumbai2,337 Delhi2,080 Chennai773 Ahmedabad612 Kolkata545 Jaipur517 Hyderabad434 Bangalore399 Pune324 Chandigarh289 Rajkot217 Raipur197 Indore194 Surat183 Visakhapatnam149 Amritsar142 Patna108 Cochin104 Nagpur100 Guwahati89 Agra85 Lucknow72 Ranchi70 Cuttack61 Dehradun51 Jodhpur48 Allahabad37 Panaji27 Jabalpur12 Varanasi9

Key Topics

Section 14894 Section 14758 Section 26343 Section 143(3)38 Addition to Income35 Section 153A31 Section 15426 Section 35A22 Disallowance21 Section 143(2)

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 or re-computation\nunder section 147” in the section itself- meaning thereby that if no notice under section 148

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

Showing 1–20 of 48 · Page 1 of 3

19

Survey u/s 133A14

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 proceedings illegal and void.", "result": "Allowed", "sections": ["Section 154", "Section 250", "Section 133A", "Section 131", "Section 147", "Section 148

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 or re-computation under section\n147\" in the section itself, meaning thereby that if no notice under section 148

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 or re-computation under section\n147" in the section itself, meaning thereby that if no notice under section 148

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 or re-computation under section\n147\" in the section itself, meaning thereby that if no notice under section 148

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 or re-computation under section\n147\" in the section itself, meaning thereby that if no notice under section 148

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

148 read with section 147 of the Income Tax Act dated 25/03/2015 the assessment was completed under section 148/143(3) vide order dated 09/12/2015. LEGAL POINTS CHALLENGED BY THE ASSESSEE GROUND NO. 1 & 2 -VALIDITY OF REASSESSMENT

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

148; (iii) the AO may assess or reassess such income, which he has reason to believe, has escaped assessment and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under the section

LALIT JOHARI,JODHPUR vs. ACIT, CENTRAL CIRCLE-2,, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 40/JODH/2019[2014-15]Status: DisposedITAT Jodhpur22 Mar 2023AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Borad40/Jodh/2019 (Assessment Year- 2014-15) Vs The Acit Shri Lalit Johri 65-A, Bank Colony, Rai Central Circle-2 Ka Bagh, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Agfpj 5542 H

Section 1Section 139(1)Section 143Section 143(1)Section 144Section 147Section 148Section 153ASection 154Section 234A

148 or Section 153A issued after the determination of income under sub-section (1) of Section 143 or after the completion of an assessment under sub-section (3) of Section 143 or Section 144 or Section 147, is furnished after the expiry of the time allowed under such notice, or is not furnished, the assessee shall be liable

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-1, Udaipur vide his letter no. 3822 dated 22.03.2016 and notice under section 148

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

148, section 149, section 151 and section 153, in the case of a person\nwhere a search is initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section 132A after the 31st\nday of May, 2003, the Assessing Officer shall—\n(a) issue notice to such person requiring him to furnish within such

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)

section 143(3), thereafter on the same facts, it was reopened by issuance of notice u/s 148 which was finalized, again notice u/s 148 is issued on the same facts and without any new material and finalized the reassessment

MITHLESH SUHALKA,UDAIPUR vs. ITO, WARD 1(1), UDAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 103/JODH/2023[2007-08]Status: DisposedITAT Jodhpur29 Sept 2025AY 2007-08

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Brij Lal Meena, CIT-DR

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

reassessment under section 148 was framed on protective basis on 30/08/2011 u/s 148 on dt. 30.08.2011 (PB26-29). The substantive

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)

section 147/148. Initiation of reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment

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)

section 147/148. Initiation of reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment

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)

section 147/148. Initiation of reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment

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)

section 147/148. Initiation of reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment

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)

section 147/148. Initiation of reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment

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)

section 147/148. Initiation of reassessment proceeding u/s 148 is without any belief of escapement and on surmise and therefore assessment

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14

Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

148,\ntherefore there cannot be any reassessment or reopening of the assessment. The\ncase is squarely covered by the above judgment. Therefore, to complete\nassessment on the basis of illegal notice is illegal and void.\nOn the similar principals, the order of the Karnataka High Court in the case of\nManjunath Cotton Corp and M/s. SSSA Emerald Meadows