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2 results for “reassessment”+ Section 17Aclear

Sorted by relevance

Lucknow11Cochin7Jaipur6Cuttack6Delhi4Kolkata3Mumbai2Ahmedabad2Nagpur1Kerala1

Key Topics

Section 1475Section 143(3)4Section 1483Limitation/Time-bar2

PRAKASH SHAH,MUMBAI vs. DCIT CIRCLE 12(2), MUMBAI

ITA 3145/MUM/2023[2011-12]Status: DisposedITAT Mumbai28 Feb 2024AY 2011-12

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Mani JainFor Respondent: Shri H.M. Bhatt
Section 143(3)Section 147Section 148

reassessment proceedings were initiated in the case of the Appellant by issuance of notice dated 31/03/2016, under Section 148 of the Act. 9.3. As per reasons recorded (placed at page 17 to 17A

DEPUTY COMMISSIONER OF INCOME TAX- 4(3)(1), MUMBAI vs. SPECIALITY PAPERS LIMITED, MUMBAI

Appeal of the revenue is partly allowed for statistical purposes

ITA 5054/MUM/2024[2013-14]Status: Disposed
ITAT Mumbai
01 Jul 2025
AY 2013-14

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Ms. Neha Sharma 0 Advocate &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 131Section 132Section 143(3)Section 147Section 148ASection 153CSection 250

reassessment is based on the same material obtained during the course of the search and hence based on mere change of opinion. To recapitulate the facts a search was conducted in the case of Shri Shirish C Shah and based on the incriminating materials found during the course of search that belonged to assessee, the AO completed the assessment under