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2 results for “reassessment”+ Section 292Cclear

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Key Topics

Section 1485Section 153A4Section 1322Section 145(3)2Addition to Income2Natural Justice2

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

292C of the Act are genuine and correct. f] That the statement as relied by the ld AO in the reasons recorded which cannot be considered as tangible material in light of decision of Hon’ble Supreme Court, Hon’ble High Courts. The Hon’ble Rajasthan High Court in the case of Micro Marbles Pvt. Ltd. (P.B. Page

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

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

292C is applicable to the print outs of seized\nmaterial ledger accounts from accounting software showing cash transaction as extracted\nin the assessment orders (page 23 to 27 of assessment order for the AY 2013-14 and\n21\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nrespective pages of other AYs). As per the statutory presumption these