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46 results for “reassessment u/s 147”+ Disallowanceclear

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Key Topics

Section 153C85Section 153A60Section 143(3)51Section 14735Addition to Income33Section 14829Section 6828Section 26326Section 250

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

disallowance u/s 40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought on issues other than issues which was subject matter of reassessment u/s 147

Showing 1–20 of 46 · Page 1 of 3

22
Reassessment14
Penalty9
Limitation/Time-bar7

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

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

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

disallowance u/s 40a(ia) of the Act." 5.4 In view of above, it is evident that, revision u/s 263 is sought on issues other than issues which was subject matter of reassessment u/s 147

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

reassessment order dated 24.03.2023 passed by AO u/s 147 read with 5 Nirmalkumar Agrawal (HUF) ITA no.242/Nag./2025 section 144B of the Act for A.Y. 2018-19 in the case of the assessee is set aside, with a direction to the Assessing Officer to pass a fresh Assessment Order denovo, after giving opportunity of being heard to the assessee

SHRI PRABODH SADASHIV SADAVARTE (HUF), NAGPUR vs. INCOME TAX OFFICER,WARD-1(4),, NAGPUR

In the result, the appeal of assessee is dismissed

ITA 377/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur
Section 143(1)Section 147Section 148Section 54B

disallowed an amount of Rs.24,57,440/- u/s. 54B of the Act, wherein, he denied the deduction to the assessee by holding that the assessee being HUF is not entitled to claim deduction u/s. 54B of the Act vide order dated 26-03-2014. Aggrieved by the same, the assessee preferred an appeal before

PRABODH SADASHIV SADAVARTEM(HUF),NAGPUR vs. I.T.O.(TDS) WARD -1(4), NAGPUR

In the result, the appeal of assessee is dismissed

ITA 547/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur
Section 143(1)Section 147Section 148Section 54B

disallowed an amount of Rs.24,57,440/- u/s. 54B of the Act, wherein, he denied the deduction to the assessee by holding that the assessee being HUF is not entitled to claim deduction u/s. 54B of the Act vide order dated 26-03-2014. Aggrieved by the same, the assessee preferred an appeal before

CHANDRAKUMAR MADHUSUDANJI JAJODIA,THANE vs. ASSISTANT COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE

In the result, appeal filed by the assessee is allowed

ITA 399/NAG/2023[2013-14]Status: DisposedITAT Nagpur28 Nov 2024AY 2013-14

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 143(2)Section 143(3)Section 144Section 148Section 234ASection 36(1)(iii)Section 68Section 69A

147 of I.T. Act 1961 is bad in law in view of no notice u/s 143(2) of I.T. Act 1961 having been issued before framing assessment even though assessee has submitted return of income on 23/10/2018 in respect to notice u/s 148 of I.T. Act 1961. 4. The addition made by A.O. and upheld by CIT(A) at Rs.50

THE AMRAVATI PEOPLE CO-OP BANK LTD ( NOW MERGED IN THE COSMOS CO-OP BANK LTD),AMARAVATI vs. D.C.I.T. AMRAVATI CIRCLE, AMARAVATI

In the result, the appeal of assessee is dismissed

ITA 308/NAG/2015[2007-08]Status: DisposedITAT Nagpur04 Aug 2023AY 2007-08

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri S.G. GandhiFor Respondent: Shri Amol Khairnar
Section 143(1)Section 143(3)Section 148Section 151Section 80P

disallowed which was confirmed by the order of CIT(A), thereby, the AO added an amount of Rs.61,96,253/- to the total income of the assessee vide its order dated 18- 03-2014 passed u/s. 143(3) r.w.s. 147 of the Act. 4. Having aggrieved by the order of AO under reassessment

BAHUBALI NAGRI SAHAKARI PAT SANSTHA,NAGPUR vs. ITO WARD 1(1), NAGPUR

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 5/NAG/2025[2019-20]Status: DisposedITAT Nagpur29 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhryassessment Year: 2019-20

For Appellant: Shri Milind Bhusari, Ld. AdvFor Respondent: Shri Pankaj Kumar, Ld. CIT D.R
Section 147Section 250Section 34

reassessment order dated 01.01.2024 u/s 147 r.w.s. 144B of the Act has made the additions of Rs.13,28,835/- on account of income from sale transactions of securities and Rs.75,000/- being disallowance

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

147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

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

147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

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

147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

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

147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

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

147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

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

147 till 31/03/2021. 16 On the facts and circumstances of the case the Ld. CIT(A) failed to apply the definition of conclusiveness by Hon'ble Bombay High Court in the case of Rajeev Yeshwant Bhale Vs PCIT W.P No.3366 of 2017 with C.A. No.849 of 2017. 17. On the facts and circumstances of the case

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

147 of the Act on 25/12/2018. Facts of the case: Assessee filed return of income under section 139(1) of I T Act on 17/10/2016 declaring income of Rs.4,60,44,360/–. Case was selected for scrutiny and various notices were issued which were duly replied by the assessee. Assessment order under section 143(3) was passed on 25/12/2018 wherein

S. R. TECHNICAL SERVICES,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, NAGUR

In the result, appeal of the assessee is dismissed

ITA 42/NAG/2021[2011-12]Status: DisposedITAT Nagpur21 Nov 2023AY 2011-12

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.42/Nag/2021 िनधा"रण वष" / Assessment Year : 2011-12 S R Technical Services, The Principal C/O. K N D & Associates, Vs Commissioner Of 502-503, Satyam Apartment, Income Tax, Dhantoli, Wardha Road, Nagpur – 2. Nagpur – 440012. Pan: Abmfs6131K Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Kailash G. Kanojiya – Sr.Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 21/11/2023

Section 143(3)Section 147Section 148Section 263

147 of the Income Tax Act, 1961 was passed by the A.O on 18/12/2018 assessing the income at Rs. 2,72,460/-. The case of the assessee was referred for revision proceeding u/s 263 of the Income Tax Act, 1961 and order was passed by the Hon’ble Principal Commissioner of Income Tax, Nagpur-2 setting aside the order passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 517/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCITACIT CIRCLE-3 , NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 498/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED THROUGH ITS ERSTWHILE DIRECTOR PRASHANT NATWARLAL LAKHANI,NAGPUR vs. DCIT ACIT CIRCLE-3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 500/NAG/2024[2013-14]Status: DisposedITAT Nagpur06 Dec 2024AY 2013-14

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed

ADITI EXPRESS CARGO INDIA PRIVATE LIMITED,NAGPUR vs. DCIT ACIT CIRCLE -3, NAGPUR

In the result, all the captioned seven appeal are allowed for statistical purposes

ITA 560/NAG/2024[2014-15]Status: DisposedITAT Nagpur06 Dec 2024AY 2014-15

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

For Appellant: S/Shri Nitin Gulati a/w Pankaj KapoorFor Respondent: Shri Abhay Y. Marathe
Section 142(1)Section 147Section 148Section 250

Reassessment notices would have been served to him then this situation would not have arised.. 6. No Live Link: The Assessing officer has failed to establish live link with the information and tangible material and have also failed to establish the role of the Appellant herein with the alleged parties mentioned in the SCN and subsequently they have passed