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16 results for “reassessment”+ Section 259clear

Sorted by relevance

Delhi211 Mumbai149 Chennai132 Jaipur113 Bangalore70 Kolkata41 Nagpur31 Pune28 Chandigarh27 Ahmedabad20 Jodhpur16 Patna16 Lucknow14 Panaji13 Cochin13 Hyderabad13 Guwahati9 Rajkot7 Indore6 Raipur5 Amritsar5 Jabalpur4 Visakhapatnam3 Dehradun3 Surat3 Varanasi1 Agra1

Key Topics

Section 143(3)50 Section 153A33 Addition to Income15 Section 271(1)(c)13 Section 1459 Section 270A8 Section 1325 Section 10(38)4 Section 2503 Penalty

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

259 CTR (Raj.) 281 has observed as under :\n\"..... The requirement of assessment or reassessment under the said section\nhas

2

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

ITA 170/JODH/2022[2017-18]Status: DisposedITAT Jodhpur11 Aug 2023AY 2017-18

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

Section 143(3)Section 270ASection 271(1)(C)Section 274Section 80G

reassessment under sub- section (3) of section 143 or section 147, as the case may be, has been paid within the period specified in such notice of demand; and (b) no appeal has been filed The application has to be made in form No. 68 within 30 days from the end of the month in which the order has been

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

Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant crave, leave or reserving the right to amend modify, alter add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." 2 .The brief facts of the case are that, the assessee company is engaged

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

Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant crave, leave or reserving the right to amend modify, alter add or forego any ground(s) of appeal at any time before or during the hearing of this appeal." 2 .The brief facts of the case are that, the assessee company is engaged

VINOD (RATAN) SUHALKA,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

ITA 241/JODH/2019[2007-08]Status: PendingITAT Jodhpur05 Jan 2023AY 2007-08

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

Section 132Section 132(4)Section 153ASection 271(1)(c)

259(Del) n the instant case penalty is being upheld in light of the deeming provisions of Explanation 5A to Section 271(1)(c), applicable specifically in 4 VINOD (RATAN) SUHALKA VS ACIT, CC-1, UDAIPUR cases where a search has been conducted. However, in the case relied upon by the assessee there was no search, only a survey operation

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

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

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

Section 132Section 153Section 153ASection 250

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during search under section 132 or requisition under section 132A of the Act, 1961 in the case of the assessee. 37. The Ld. AR further

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 142/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 143/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 144/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 167/JODH/2022[2016-17]Status: DisposedITAT Jodhpur12 Oct 2023AY 2016-17

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 168/JODH/2022[2017-18]Status: DisposedITAT Jodhpur12 Oct 2023AY 2017-18

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 169/JODH/2022[2018-19]Status: DisposedITAT Jodhpur12 Oct 2023AY 2018-19

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 141/JODH/2022[2015-16]Status: DisposedITAT Jodhpur12 Oct 2023AY 2015-16

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 140/JODH/2022[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

ITA 139/JODH/2022[2012-13]Status: DisposedITAT Jodhpur12 Oct 2023AY 2012-13

Section 143(3)Section 145Section 153A

259 CTR (Raj) Mewar Hospital Pvt. Ltd. vs. ACIT As regards the merits the ld. AR of the assessee submitted that the addition was made on the basis of seized document at page 5 of Exhibit 7. This addition was also made in A.Y. 2011-12, in which the same was deleted, and the ITAT also approved such deletion