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22 results for “reassessment”+ Section 133(6)clear

Sorted by relevance

Mumbai599 Delhi394 Kolkata195 Jaipur184 Bangalore132 Ahmedabad110 Chennai83 Chandigarh69 Raipur62 Pune53 Hyderabad52 Surat42 Patna41 Indore39 Guwahati37 Ranchi30 Agra28 Nagpur22 Lucknow21 Visakhapatnam21 Allahabad20 Rajkot20 Cuttack14 Amritsar13 Cochin10 Dehradun9 Jodhpur4 Panaji1

Key Topics

Section 14825 Section 143(3)21 Addition to Income21 Section 25019 Section 26316 Section 14715 Disallowance8 Section 253(1)(a)6 Section 1326 Section 153A

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(2), NAGPUR vs. VIDARBHA INFOTECH PRIVATE LIMITED, NAGPUR

In the result, appeal by the Revenue is dismissed

ITA 76/NAG/2024[2016-17]Status: DisposedITAT Nagpur10 Feb 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 250Section 263Section 44ASection 69C

Showing 1–20 of 22 · Page 1 of 2

6

Reopening of Assessment3

133(6) of the I. T. Act, 1961 to Bhagwat Power & Steel Ltd and Aarti Sponge & Power Ltd. 2. On the facts and circumstances of the case & in law, the Ld. CIT(A) erred in deleting the addition of Rs.20,67,364/- on account of difference in additional 2 Vidarbha Infotech Pvt. Ltd. ITA no.76/Nag./2024 income disclosed during survey

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 26/NAG/2020[2014-15]Status: DisposedITAT Nagpur29 Jul 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA RADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 49/NAG/2021[2013-14]Status: DisposedITAT Nagpur29 Jul 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1),NAGPUR, NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 48/NAG/2021[2012-13]Status: DisposedITAT Nagpur29 Jul 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER , NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 47/NAG/2021[2011-12]Status: DisposedITAT Nagpur29 Jul 2024AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), NAGPUR vs. M/S. RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 140/NAG/2021[2018-19]Status: DisposedITAT Nagpur29 Jul 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASSTT.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), NAGPUR vs. M/S RADHA MADHAV DEVELOPER, NAGPUR

In the result, all the six appeals preferred by the department are dismissed

ITA 27/NAG/2020[2015-16]Status: DisposedITAT Nagpur29 Jul 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 142ASection 145

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 the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

DY. C.I.T. CIR-.2, NAGPUR vs. SHRI GOVINDDAS GOVERDHAN DAGA, NAGPUR

In the result, cross-objection filed by the assessee stands dismissed

ITA 517/NAG/2016[2012-13]Status: DisposedITAT Nagpur05 Feb 2025AY 2012-13

For Appellant: NoneFor Respondent: Shri Sandipkumar Salunke

Section 147Section 148Section 44A

reassessment proceedings.", "result": "Dismissed", "sections": [ "147", "148", "44AD", "54F", "133(6)", "272(4)(c)", "143(1)", "143(2)", "226" ], "issues

SANGEETA SUNIL KADOO,NAGPUR vs. ITO WARD 1(3), NAGPUR

In the result, the appeal of assessee is partly allowed

ITA 235/NAG/2024[2013-14]Status: DisposedITAT Nagpur23 Feb 2026AY 2013-14

For Respondent: \nShri Pankaj Kher, CA

Section 142Section 148

sections": [ "148", "142(1)", "144", "133(6)", "IT Act, 1961" ], "issues": "Whether the reassessment proceedings were initiated and conducted appropriately

DY COMMISSIONER OF INOCME TAX , CIRCLE -2, NAGPUR vs. M/S N KUMAR CONSTRUCTION CO .PVT.LTD , NAGPUR

ITA 252/NAG/2018[2012-13]Status: DisposedITAT Nagpur06 Dec 2024AY 2012-13

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikash Agrawal

Section 131Section 143(2)Section 148Section 68

Section 68, initial onus was upon assessee to establish identity, genuineness of transaction and capacity of lender or depositor-Confirmation of transaction had been received by AO by issuing notice U/s. 133(6), therefore, identity had been established- Genuineness of transaction could be safely concluded since entire transaction had been done through banking channel duly recorded in books of assesse

NIRMALKUMAR AGRAWAL HUF,NAGPUR vs. INCOME TAX OFFICER, WARD-2, BHANDARA

In the result, assessee’s appeal stands allowed

ITA 242/NAG/2025[2018-19]Status: DisposedITAT Nagpur22 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rohan Loya a/wFor Respondent: Shri Pankaj Kumar

Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 263

6) That for any other ground with kind permission of your honour at the time of hearing of appeal.” 3. Facts in Brief:– For the year under consideration, the assessee filed his return of income under section 139(1) of the Act on 25.08.2018 disclosing total income of ` ` 2,60,860, which includes income from capital gain and income from

DY COMMISSIONER OF INOCME TAX , CIRCLE -2, NAGPUR vs. M/S N KUMAR CONSTRUCTION CO .PVT.LTD , NAGPUR

ITA 247/NAG/2018[2010-11]Status: DisposedITAT Nagpur06 Dec 2024AY 2010-11

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Vikas Agrawal

Section 131Section 148Section 68

Section 68, initial onus was upon appellant to establish identity, genuineness of transaction and capacity of lender or depositor-Confirmation of transaction had been received by AO by issuing notice U/s. 133(6), therefore, identity had been established-Genuineness of transaction could be safely concluded since entire transaction had been done through banking channel duly recorded in books of assesse

M/S. CONCRETE DEVELOPERS, NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 35/NAG/2023[2011-12]Status: DisposedITAT Nagpur12 Apr 2024AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance u/s 40a(ia) of the Act was made

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTREAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 37/NAG/2023[2015-16]Status: DisposedITAT Nagpur12 Apr 2024AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance u/s 40a(ia) of the Act was made

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 34/NAG/2023[2010-11]Status: DisposedITAT Nagpur12 Apr 2024AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance u/s 40a(ia) of the Act was made

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 38/NAG/2023[2016-17]Status: DisposedITAT Nagpur12 Apr 2024AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance u/s 40a(ia) of the Act was made

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCEL-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 39/NAG/2023[2017-18]Status: DisposedITAT Nagpur12 Apr 2024AY 2017-18

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance u/s 40a(ia) of the Act was made

M/S. CONCRETE DEVELOPERS,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), NAGPUR

Appeals are allowed for statistical purposes in above terms

ITA 36/NAG/2023[2012-13]Status: DisposedITAT Nagpur12 Apr 2024AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

For Appellant: Mr Kapil Hirani [‘Ld. AR’]For Respondent: Mr KC Kanojiya [‘Ld. DR’]

Section 132Section 143(3)Section 153ASection 246A(1)(a)Section 250Section 250(6)Section 251(1)Section 251(1)(a)Section 253(1)(a)Section 40a

reassessed the total income u/s 143(3) r.w.s. 153A of the Act by making additions towards unexplained income/expenditure alongwith income disclosed during the course of search. While framing assessment u/s 143(3) of the Act similar additions were also made in AY 2016-17, whereas a solitary disallowance u/s 40a(ia) of the Act was made

ABID MUSTAFA KHAN,NAGPUR vs. ITO WARD-2(3), NAGPUR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 502/NAG/2025[2015-16]Status: DisposedITAT Nagpur10 Oct 2025AY 2015-16

Bench: Shri Pavan Kumar Gadaleabid Mustafa Khan, 301, Mayfair Residency, Raj Nagar Opp. Green Park, Nagpur 440 013, ……………. Appellant Maharashtra. Pan – Aqipk9595G V/S Income Tax Officer ……………. Respondent Ward–3(2), Nagpur, Maharashtra. Assessee By: Shri K.K. Thakkar. A.R. Revenue By :Shri Surjit Kumar Saha.Sr.Dr

For Appellant: Shri K.K. Thakkar. A.RFor Respondent: Shri Surjit Kumar Saha.Sr.DR

Section 142(1)Section 148Section 148ASection 151Section 69A

section 151, thereby violating the principles of natural justice. The said procedural lapse vitiates the entire reassessment proceedings and renders the notice and consequential order bad in law and void ab initio." 05. Learned AO erred in making addition u/s. 69A though in order every where this addition is mentioned as "Unexplained Cash Credits". 06. Learned CIT (A) erred

VGI MARKETING DIVISION,AKOLA vs. INCOME TAX OFFICER, WARD - 3, AKOLA

In the result, appeal by the assessee stands dismissed

ITA 309/NAG/2023[2011-12]Status: DisposedITAT Nagpur21 Mar 2025AY 2011-12

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 263Section 69C

133(6) of the Act which was not served to the supplier and returned with remarks "not known". Further, it was narrated in the assessment order that the invoices submitted by the appellant and from the voices, it was evident that the supplier was building material supplier. However, the appellant made purchase of medical equipment and the material related