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3 results for “reassessment”+ Section 194clear

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Key Topics

Section 153A8Section 80I5Section 2633Section 143(3)3Section 801A2Section 143(2)2Section 2502Section 1322Addition to Income2Natural Justice

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

194,55,000.00 Total 20,18,85,103.31 168305523.31 Share Capital 558,06,500 558,06,500 Reserves and Surplus 9075,80,125 7930,64,656 Total 963386625 848871156 Investment in terms of% 20.96% 19.82 Thus, even on merits based on this information the PCIT has not commented that whether the order is prejudicial to the interest of the revenue

2

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

reassess taking into consideration the other material in respect ofcompleted assessments/unabated assessments. Meaning thereby, in respect ofcompleted/unabated 8 Tarun Murdia , Udaipur assessments, no addition can be made by the AO in absence ofany incriminating material found during the course of search under Section 132 orrequisition under Section 132A of the Act, 1961. 3. The following facts is also supporting

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

ITA 706/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 May 2025AY 2013-14
Section 132Section 145(3)Section 153ASection 234ASection 250

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed