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14 results for “reassessment”+ Section 153(1)clear

Sorted by relevance

Delhi1,082Mumbai683Chennai342Jaipur229Bangalore204Hyderabad193Chandigarh125Ahmedabad84Amritsar78Kolkata78Raipur70Pune69Guwahati55Indore45Patna37Cochin37Nagpur33Surat31Visakhapatnam31Lucknow28Ranchi27Rajkot26Cuttack23Jodhpur22Dehradun21Allahabad20Panaji14Agra5Jabalpur4

Key Topics

Section 24940Section 14431Section 246A20Section 15514Limitation/Time-bar11Section 253(1)10Section 25010Section 271(1)(c)10Penalty10Condonation of Delay

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

Appeal is dismissed in above terms

ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR
Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4

1) The Assessing Officer shall, notwithstanding anything to the contrary contained in this Act, in the first instance, forward a draft of the proposed order of assessment (hereafter in this section referred to as the draft order) to the eligible assessee if he proposes to make, on or after the 1st day of October, 2009, 15 ITA.No.205/PAN./2019

10
Section 143(1)8
Addition to Income4

BARDC BANK,BHATKAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal filed by assessee is allowed

ITA 294/PAN/2024[2013-14]Status: DisposedITAT Panaji19 Jun 2025AY 2013-14

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.294/Pan/2024 (A.Y. 2013-14) Bardc Bank Bhatkal, Vs National E – Pld Bank, Main Road, Assessment Centre . Uttara Kannada, Delhi-110001 Bhatkal S.O. Karnataka-581320. Pan .No. Aaaap1731G (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 144Section 147

153 referred to as the relevant assessment year) : Provided that where an assessment under sub- section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of relevant assessment year, unless any income chargeable to tax has escaped

JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

ITA 64/PAN/2020[2007-08]Status: DisposedITAT Panaji30 Jan 2023AY 2007-08

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri D. E. RobinsonFor Respondent: Shri N. Shrikanth
Section 143(1)Section 143(3)Section 154Section 155Section 5A

153(1)(a) i.e. two years from the end of the assessment year in which the income was first assessable. The present assessment year is A.Y. 2009-10 i.e. 31-03-2010 and the time limit to complete assessment u/s. 143(3) or 144 of the Act is available up to 31-03-2012 i.e. after two years from

JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

ITA 65/PAN/2020[2009-10]Status: DisposedITAT Panaji30 Jan 2023AY 2009-10

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri D. E. RobinsonFor Respondent: Shri N. Shrikanth
Section 143(1)Section 143(3)Section 154Section 155Section 5A

153(1)(a) i.e. two years from the end of the assessment year in which the income was first assessable. The present assessment year is A.Y. 2009-10 i.e. 31-03-2010 and the time limit to complete assessment u/s. 143(3) or 144 of the Act is available up to 31-03-2012 i.e. after two years from

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 263/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 264/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 265/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 266/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 267/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

ITA 259/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 268/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 260/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 261/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 262/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were not only communicated but pending for payment. None of these findings were pull to pieces by the appellant. ITAT-Panaji Page 14 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025