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48 results for “reassessment u/s 147”+ Section 142clear

Sorted by relevance

Delhi1,489Mumbai1,468Kolkata381Jaipur370Bangalore355Chennai312Hyderabad309Ahmedabad293Chandigarh182Pune180Rajkot161Raipur150Indore129Surat115Visakhapatnam97Patna70Amritsar65Lucknow60Guwahati59Nagpur48Agra43Cochin37Jodhpur32Telangana30Allahabad27Cuttack22Dehradun19Karnataka17Jabalpur14Panaji10Varanasi7Orissa7Ranchi7SC4Kerala2Calcutta2Rajasthan1

Key Topics

Section 143(3)75Section 26359Section 14852Section 14750Section 153A39Section 6837Addition to Income22Reassessment16Section 250

VISHAL KISHORILAL JAIN,NAGPUR vs. DCIT/ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal for A

ITA 108/NAG/2025[2016-17]Status: DisposedITAT Nagpur15 May 2025AY 2016-17

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

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 132Section 139(1)Section 143(1)Section 147Section 148Section 2(40)Section 68Section 69

142 has been issued to him, or 14 Vishal Kishorilal Jain ITA no.108–109/Nag./2025 A.Y. 2016–17 & 2017–18 (b) a return of income has been furnished by such other person but no notice under sub-section (2) of section 143 has been served and limitation of serving the notice under sub-section (2) of section 143 has expired

Showing 1–20 of 48 · Page 1 of 3

15
Section 142(1)13
Penalty9
Search & Seizure8

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)

reassessment u/s 147. Therefore, due date for revision proceedings u/s 263 will be reckoned from date of intimation order passed u/s 143(1) and not from date of order passed u/s 147. Accordingly, following will be due date to pass order u/s 263: 10 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 Due Date for passing order

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)

reassessment u/s 147. Therefore, due date for revision proceedings u/s 263 will be reckoned from date of intimation order passed u/s 143(1) and not from date of order passed u/s 147. Accordingly, following will be due date to pass order u/s 263: 10 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 Due Date for passing order

DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE

In the result, the appeal filed by the department is dismissed

ITA 386/NAG/2023[2016]Status: DisposedITAT Nagpur31 Jul 2024

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

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 142Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44A

142(1) dated 13/07/2018 specifically had inquired into this issue of credits to capital account (which, incidentally, was the main issue for which computer-aided selection of case was made for limited scrutiny u/s 143(2) of the Act) by asking for relevant evidences and the documents. Upon being satisfied with the explanation of the appellant in response to this

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

ITO, WARD- 4,, CHANDRAPUR vs. M/S. K.S.R. TRANSPORT COMPANY,, CHANDRAPUR

Appeal is dismissed

ITA 364/NAG/2019[2009-10]Status: DisposedITAT Nagpur09 Jan 2024AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.364/Nag/2019 िनधा"रण वष" / Assessment Year : 2009-10 The Assistant M/S.Ksr Transport, Commissioner Of Income V Padoli Chadda Building, Tax, Chandrapur Circle, S Kosara Road, Chandrapur. Chandrapur. Pan: Aabfk3222D Appellant / Revenue Respondent / Assessee Cross Objection No.02/Nag/2020 (Arising Out Of Ita No.364/Nag/2019) िनधा"रण वष" / Assessment Year : 2009-10 M/S.Ksr Transport, The Assistant Padoli Chadda Building, V Commissioner Of Income Kosara Road, Chandrapur. S Tax, Chandrapur Circle, Pan: Aabfk3222D Chandrapur. Appellant / Assessee Respondent / Revenue Assessee By Shri Mukesh Agrawal – Ar Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 30/11/2023 Date Of Pronouncement 09/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Revenue Against The Order Of Ld.Cit(A)-2, Nagpur Dated 28.08.2019 Emanating From

Section 143(3)Section 147Section 148Section 50Section 68

reassessment proceedings afresh and upheld the addition made by the AO. ITA No.364/NAG/2019 & C.O.No.02/NAG/2020 M/s.K S R Transport Company (Cross Appeal) 6. Any other ground that may be raise during the proceedings.” 2. The assessee filed C.O.No.02/PUN/2020. The assessee has raised the ground of appeal as under : “1. That on the facts and in the circumstances

VAISHNAV YASHWANT ASHTANKAR,NAGPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - NAGPUR 2, NAGPUR

In the result, appeal filed by the assessee is allowed

ITA 240/NAG/2024[2016-2017]Status: DisposedITAT Nagpur06 Dec 2024AY 2016-2017

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

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Sandipkumar Salunke
Section 142(1)Section 144BSection 147Section 148Section 263Section 44ASection 56(2)Section 56(2)(vii)

142(1) of the Act seeking certain details and documents from the assessee, in response to which the Vaishnav Yashwant Ashtankar A.Y. 2016–17 assessee furnished replies stating that he was owner of a gas agency under the name of M/s. Satyabama Indane Gas Agency and that he along with two other co–owners, had purchased a property

ASSISTANT COMMISSIONER OF INCOME TAX CHANDRAPUR CIRCLE , CHANDRAPUR vs. M/S CHADDA TRANSPORT , CHANDRAPUR

Appeal is dismissed

ITA 363/NAG/2019[2009-10]Status: DisposedITAT Nagpur27 Dec 2023AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.363/Nag/2019 िनधा"रण वष" / Assessment Year : 2009-10 The Assistant M/S.Chadda Transport, Commissioner Of V Kosara Road, Padoli, Income Tax, S Chandrapur, Chandrapur Circle, Maharashtra – 442401. Chandrapur. Pan: Aaafc8556F Appellant / Revenue Respondent / Assessee Cross Objection No.01/Nag/2020 (Arising Out Of Ita No.363/Nag/2019) िनधा"रण वष" / Assessment Year : 2009-10 M/S.Chadda Transport, The Assistant Kosara Road, Padoli, V Commissioner Of Income Chandrapur, S Tax, Maharashtra – 442401. Chandrapur Circle, Chandrapur. Pan: Aaafc8556F Appellant / Assessee Respondent / Revenue Assessee By Shri Mukesh Agrawal – Ar Revenue By Shri Abhay Y. Mrathe – Sr.Dr Date Of Hearing 30/11/2023 Date Of Pronouncement 27/12/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am:

Section 143(3)Section 147Section 148Section 50Section 68

reassessment proceedings afresh and upheld the addition made by the AO. 6. Any other ground that may be raise during the proceedings.” 2. The assessee filed C.O.No.01/PUN/2020. The assessee has raised the ground of appeal as under : ITA No.363/NAG/2019 & C.O.No.01/NAG/2020 M/s.Chadda Transport (Cross Appeal) “1. That on the facts and in the circumstances of the case the reopening

PARTH ENTERPRISES ,BHADRAWATI vs. ITO WARD-2, CHANDRAPUR

In the result, assessee’s appeal is allowed

ITA 204/NAG/2025[2018-19]Status: DisposedITAT Nagpur27 May 2025AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: Shri Mohammed LakkadshaFor Respondent: Shri Surjit Kumar Saha
Section 147Section 2(14)Section 270ASection 56(2)(x)Section 69

reassessment under Section 147 without establishing the necessary condition of "reason to believe" that income had escaped assessment, as required under the law. The appellant had disclosed all material facts during the original assessment, and there was no failure on its part to disclose any relevant information, making the reopening unjustified and invalid. 5. The learned CIT(A), NFAC erred

DAYAL COTSPIN LIMITED,AKOLA vs. ACIT, AKOLA CIRCLE, AKOLA

In the result, appeal filed by the assessee is allowed

ITA 87/NAG/2024[2012-13]Status: DisposedITAT Nagpur12 Dec 2024AY 2012-13

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe
Section 132(1)Section 142(1)Section 143Section 143(3)Section 147Section 148Section 154Section 234ASection 68

142(1) of the Act during the regular assessment framed under section 143(3) of Act. All corporate shareholders were assessed to income tax and transactions of subscription of share capital were through proper banking channel. Regular assessment was framed under 3 Dayal Cotspin Ltd. section 143(3) of the Act, on 23/03/2015, by accepting share capital contribution and income

VINAY RAMSHARANDAS AGRAWAL,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal by the assessee stands allowed

ITA 110/NAG/2023[2017-18]Status: DisposedITAT Nagpur21 Mar 2025AY 2017-18

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

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Sandipkumar Salunke
Section 143(3)Section 263

142(1) of Act, on 16/09/2019. In the aforesaid notice, the assessee was called upon to provide details regarding the source of income as mentioned in Para–1 of the said notice. At Para–4, the assessee was called upon to explain sale consideration of property reported in Schedule CG of the return of income at less than the sale

M/S NEW VIRAJ HOUSING AGENCY,NAGPUR vs. ACIT, CENTRAL CIRCLE-1(1), NAGPUR

In the result, the appeals filed by the assessee for all the three years is allowed

ITA 183/NAG/2017[2010-11]Status: DisposedITAT Nagpur28 Jun 2022AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Sudesh Banthia CAFor Respondent: Shri Piyush Kolhe (CIT-DR)
Section 132Section 133ASection 133A(3)(ia)Section 139Section 143(2)Section 153ASection 153C

u/s 153A, it is necessary to analyze the provisions of section 132(1) and 153A. The provisions of section 132(1) and 153A are reproduced as under: 12 ITA183/NAG/2017 NEW VIRAJ HOUSING AGENCY VS ACIT , C.C. 1(1), NAGPUR 153A. (1) Notwithstanding anything contained in section 139, section 147, section 148,section 149, section-151 and section

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

Section 142(1), which were not properly served. The assessee was not given sufficient opportunity to respond, resulting in a one-sided assessment. 5. Appellant company was ceased to exist: Appellant failed to file income tax return due to sudden shut down of operations otherwise Appellant has no liability to pay as Taxes have been paid in Excess. If these

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

Section 142(1), which were not properly served. The assessee was not given sufficient opportunity to respond, resulting in a one-sided assessment. 5. Appellant company was ceased to exist: Appellant failed to file income tax return due to sudden shut down of operations otherwise Appellant has no liability to pay as Taxes have been paid in Excess. If these

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 559/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

Section 142(1), which were not properly served. The assessee was not given sufficient opportunity to respond, resulting in a one-sided assessment. 5. Appellant company was ceased to exist: Appellant failed to file income tax return due to sudden shut down of operations otherwise Appellant has no liability to pay as Taxes have been paid in Excess. If these

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 558/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

Section 142(1), which were not properly served. The assessee was not given sufficient opportunity to respond, resulting in a one-sided assessment. 5. Appellant company was ceased to exist: Appellant failed to file income tax return due to sudden shut down of operations otherwise Appellant has no liability to pay as Taxes have been paid in Excess. If these

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

Section 142(1), which were not properly served. The assessee was not given sufficient opportunity to respond, resulting in a one-sided assessment. 5. Appellant company was ceased to exist: Appellant failed to file income tax return due to sudden shut down of operations otherwise Appellant has no liability to pay as Taxes have been paid in Excess. If these

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 501/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

Section 142(1), which were not properly served. The assessee was not given sufficient opportunity to respond, resulting in a one-sided assessment. 5. Appellant company was ceased to exist: Appellant failed to file income tax return due to sudden shut down of operations otherwise Appellant has no liability to pay as Taxes have been paid in Excess. If these

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

Section 142(1), which were not properly served. The assessee was not given sufficient opportunity to respond, resulting in a one-sided assessment. 5. Appellant company was ceased to exist: Appellant failed to file income tax return due to sudden shut down of operations otherwise Appellant has no liability to pay as Taxes have been paid in Excess. If these

PRADEEP DATTATRAYA BANGINWAR,YAVATMAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II, NAGPUR

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 28/NAG/2021[2011-12]Status: DisposedITAT Nagpur01 Apr 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 28/Nag/2021 "नधा"रण वष" / Assessment Year : 2011-12 Pradeep Dattatraya Banginwar, At- Trimurti Sales, Datta Chowk, Yavatmal-445 001. Pan : Abcpb5111C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax-Ii, Nagpur. ……""यथ" / Respondent Assessee By : Shri P.M. Gandhi, Ca Revenue By : Shri Vitthal Bhosale, Dr सुनवाई क" तार"ख / Date Of Hearing :17.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 06.04.2022

For Appellant: Shri P.M. Gandhi, CAFor Respondent: Shri Vitthal Bhosale, DR
Section 143(3)Section 147Section 148Section 263

section 263 of the I.T Act, 1961. 3. Assessee craves leave to add, alter or amend any of the grounds of appeal.” 2. Succinctly stated, the assessee had on 18.10.2011 filed his return of income for the assessment year 2011-12, declaring an income of Rs.27,86,400/-. On the basis of information received by the Assessing 3 Pradeep Dattatraya