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40 results for “reassessment u/s 147”+ Section 250(4)clear

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Key Topics

Section 153C85Section 14858Section 14743Section 25040Section 143(3)38Section 153A37Section 6836Addition to Income30Reassessment

SHRI SUBHASHCHAND CHANDAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is dismissed in limine

ITA 26/NAG/2021[2006-07]Status: DisposedITAT Nagpur16 Jul 2024AY 2006-07

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

For Appellant: Shri K.M. GuptaFor Respondent: Shri Abhay Y. Marathe
Section 147Section 250Section 68

reassessment u/s 147 initiated, cease to exist as per appeal order, whether additions made on other grounds will be deleted suo-moto or whether same has to be argued separately before appellate forum for its deletion. 5. That, the addition of Rs.2,00,000/- on account of deposit in passbook treated as income of the assessee u/s 68 is against

SUBHASHCHAND SUNDERLAL CHANKAK,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

Showing 1–20 of 40 · Page 1 of 2

21
Section 69A13
Condonation of Delay11
Penalty10

In the result, appeal filed by the assessee is dismissed in limine

ITA 33/NAG/2021[2006-07]Status: DisposedITAT Nagpur16 Jul 2024AY 2006-07

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

For Appellant: Shri K.M. GuptaFor Respondent: Shri Abhay Y. Marathe
Section 147Section 250Section 68

reassessment u/s 147 initiated, cease to exist as per appeal order, whether additions made on other grounds will be deleted suo-moto or whether same has to be argued separately before appellate forum for its deletion. 5. That, the addition of Rs.2,00,000/- on account of deposit in passbook treated as income of the assessee u/s 68 is against

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

250 of the Act, the legal heir of the appellant, Veena Vinodkumar Kochhar, wife and legal heir of the appellant, DCIT Circle-3 vs Vinodkumar Rajendralal Kochhar filed the written submissions online on 20/02/2023 during these appeal proceedings which are summarized below: (i) The appellant, Shri Vinodkumar Kochhar, left for heavenly abode on 24.11.2022 and this submission was made

SUBHASHCHAND CHANDAK (HUF),NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee is dismissed

ITA 85/NAG/2021[2006-07]Status: DisposedITAT Nagpur16 Jul 2024AY 2006-07

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

For Appellant: Shri K.M. GuptaFor Respondent: Shri Abhay Y. Marathe
Section 143(3)Section 147Section 148Section 154Section 250Section 288ASection 68

250. 2. That, the learned CIT(A) has erred in not deciding the Ground No. 5 raised in Grounds of appeal. Shri Subhashchand Chandak (HUF) ITA no.85/Nag./2021 3. That, whether additions made on other grounds would sustained, when the primary ground on the basis of which reassessment u/s 147 is initiated, ceased to exist. 4. That, the Assessing Officer

MAMTA SANJAY DAND,BULDHANA vs. THE INCOME-TAX OFFICER, WARD 1, KHAMGAON, BULDHANA

In the result, appeal filed by the assessee stands allowed

ITA 137/NAG/2025[2014-15]Status: DisposedITAT Nagpur07 Apr 2026AY 2014-15

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymamta Sanjay Dand, Ito, Ward – 1, Khamgaon Akdo Jain Society, Vs Near Govind Nagar, At Post Malkhapur, Dist. Buldhana, Maharashtra-443101 Pan : Azgpd 6958 F Assessee Respondent Assessee By : Shri Sanjeev Mutha, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 23.02.2026 Date Of Pronouncement : 07.04.2026

For Appellant: Shri Sanjeev Mutha, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 147Section 148Section 151Section 250Section 69A

section 250 of the Income Tax Act, 1961 (for short, “Act”), which is arising out of assessment order passed u/s. 147 r.w.s. 144 r.w.s. 144B of the Act, dated 11.03.2022 for the Assessment Year 2014-15. ITA No. 137/NAG/20245 (Mamta Sanjay Dand) 2. Brief facts of the case are that assessee is an individual and did not file her return

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 112/NAG/2024[2013-14]Status: DisposedITAT Nagpur26 Dec 2024AY 2013-14

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11, 2011–12, 2012–13 and 2013–14 respectively. 2. Since all these appeals pertain to the same assessee, therefore, as a matter of convenience, these appeals were heard together

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 109/NAG/2024[2010-11]Status: DisposedITAT Nagpur26 Dec 2024AY 2010-11

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11, 2011–12, 2012–13 and 2013–14 respectively. 2. Since all these appeals pertain to the same assessee, therefore, as a matter of convenience, these appeals were heard together

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 111/NAG/2024[2012-13]Status: DisposedITAT Nagpur26 Dec 2024AY 2012-13

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11, 2011–12, 2012–13 and 2013–14 respectively. 2. Since all these appeals pertain to the same assessee, therefore, as a matter of convenience, these appeals were heard together

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 110/NAG/2024[2011-12]Status: DisposedITAT Nagpur26 Dec 2024AY 2011-12

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11, 2011–12, 2012–13 and 2013–14 respectively. 2. Since all these appeals pertain to the same assessee, therefore, as a matter of convenience, these appeals were heard together

M/S MAHESHWARI COAL BENEFICATION& INFRASTRUCTURE P. LTD,BILASPUR vs. DCIT CENTRAL CIRCLE-1(1), NAGPUR

In the result, appeals for the assessment year 2009–10 to 2013–14 are partly allowed

ITA 108/NAG/2024[2009-10]Status: DisposedITAT Nagpur26 Dec 2024AY 2009-10

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

For Appellant: Shri Sunil Kumar AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 153ASection 153CSection 250

250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)–. Nagpur, [“learned CIT(A)”], for the assessment year 2009–10, 2010–11, 2011–12, 2012–13 and 2013–14 respectively. 2. Since all these appeals pertain to the same assessee, therefore, as a matter of convenience, these appeals were heard together

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

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

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

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

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

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

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

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

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

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

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

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

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

250 dated 26.07.2024 was issued but not received by the assessee, as it was sent on short notice during the peak return filing period, thus depriving the assessee of a chance to present their case. 2. Invalid Reassessment Proceedings: 3 Aditi Express Cargo India Pvt. Ltd. The reassessment order dated 26.03.2022, passed under Sections 147/144, is invalid

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

4, is reproduced hereunder for ready reference:- “Validity of notice issued u/s 148 of I.T. Act 1961. 7 Dayal Cotspin Ltd. A) In the case of assessee regular assessment was framed u/s 143(3) on 23/03/2015 accepting income as declared. Share capital contribution received was accepted after due verification. i) Notice u/s 142(1)Seeking details of share capital

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

4,81,11,724. During the survey proceedings, the assessee disclosed an additional income of `2.03 crore. The Assessing Officer re–opened the assessment under section 147 of the Act and notice under section 148 was issued on 31/03/2021 which was served upon the assessee. In response to notice under section 148, the assessee filed return of income on 26/05/2021

NEELAM JANARDHAN RACHALWAR,CHIMUR vs. ITO WARD-2, CHANDRAPUR, CHANDRAPUR

In the result, Assessee’s appeal is allowed

ITA 276/NAG/2025[2016-2017]Status: DisposedITAT Nagpur25 Jun 2025AY 2016-2017

Bench: Shri Narender Kumar Choudhryneelam Janardhan Ito, Ward-2, Chandrapur Rachalwar, Sai Mandir Road, Tilak Ward, Chimur, Vs. Chandrapur, Maharashtra Pan: Adqpr 7539 E (Appellant) (Respondent)

For Appellant: Ms. Shikha Loya, Ld. CAFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 147Section 148Section 250Section 269SSection 271D

250 of the Income Tax Act, 1961 (in short, ‘Act’) for the Assessment Year 2016-17 (AY). 2 2. There is a delay of 57 days in filing the instant appeal, on which Assessee by filing a petition for condonation of delay in filing the present appeal which is duly supported with duly sworn affidavit, has claimed as under