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6 results for “section 68”+ Section 148Aclear

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Key Topics

Section 1488Section 2638Section 1477Addition to Income6Exemption4Section 148A3Section 563Section 80P3Section 143(2)2Section 68

DY. COMMISSIONER OF INCOME TAX EXEMPTION CIRCLE NAGPUR, NAGPUR vs. VIDHARBHA BAHUUDESHIYA SHIKSHAN SANSTHA, NAGPUR, NAGPUR

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

ITA 789/NAG/2025[2017-18]Status: DisposedITAT Nagpur19 Feb 2026AY 2017-18

Bench: Shri R. K. Pandaassessment Year : 2017-18

For Appellant: Shri Abhishek Kumar, AdvFor Respondent: Shri Surjit Kumar Saha Sr.DR
Section 12ASection 131Section 132Section 142(1)Section 143(2)Section 148Section 148ASection 68Section 69C

148A of the Act dated 22.07.2022 was passed. Accordingly, notice u/s 148 of the Act dated 25.07.2022 was issued after obtaining prior approval from the competent authority. The assessee in response to the notice u/s 148 of the Act filed its ITR on 10.02.2023 declaring same income as admitted in the original ITR. The Assessing Officer issued a notice

2

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 568/NAG/2024[2020-21]Status: DisposedITAT Nagpur10 Feb 2025AY 2020-21

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

148A(b) of the Income Tax Act, 1961 was provided to the assessee with prior approval from competent authority vide dated 23/03/2022 wherein the assessee was given a show cause as to why following income/receipts shall not be treated as income chargeable to tax which has escaped the assessment within the meaning of provision of section

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX OFFICER WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 569/NAG/2024[2022-23]Status: DisposedITAT Nagpur10 Feb 2025AY 2022-23

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

148A(b) of the Income Tax Act, 1961 was provided to the assessee with prior approval from competent authority vide dated 23/03/2022 wherein the assessee was given a show cause as to why following income/receipts shall not be treated as income chargeable to tax which has escaped the assessment within the meaning of provision of section

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

ITA 567/NAG/2024[2018-19]Status: DisposedITAT Nagpur10 Feb 2025AY 2018-19

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

For Appellant: Shri Suyash RankaFor Respondent: Shri Abhay Y. Marathe
Section 56Section 80P

148A(b) of the Income Tax Act, 1961 was provided to the assessee with prior approval from competent authority vide dated 23/03/2022 wherein the assessee was given a show cause as to why following income/receipts shall not be treated as income chargeable to tax which has escaped the assessment within the meaning of provision of section

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

section 263 of the Act, was of the view that the assessment order passed by the Assessing Officer is erroneous inasmuch as it is prejudicial to the interests of Revenue for the following reasons, as per show cause notice issued on 26/02/2025:– “a. Assessment was reopened by issue of notice u/s 148 of the Act dated 31.03.2022 as information

INCOME TAX OFFICER, WARD-1, YAVATMAL, YAVATMAL vs. PIYUSH TUSHAR PARALIKAR, YAVATMAL

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

ITA 393/NAG/2024[2018]Status: DisposedITAT Nagpur10 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Royito, Ward-1, Yavatmal Piyush Tushar Paralikar, Vs 9, Radha Raman Nagar, Wadgaon Road, Yavatmal, Maharashtra-445001 Pan : Asepp 6032 D Revenue Assessee Assessee By : Shri Krish Sharma, Ca Revenue By : Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing : 18.02.2026 Date Of Pronouncement : 10.04.2026 Order

For Appellant: Shri Krish Sharma, CAFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 143(2)Section 147Section 148Section 148ASection 151ASection 250Section 68Section 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 23.03.2023, for the Assessment Year 2018-19. 2. The Revenue has raised the following grounds of appeal: “1. The Ld. CIT(A) has erred in admitting additional evidence furnished during