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9 results for “reassessment”+ Section 150(1)clear

Sorted by relevance

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Key Topics

Section 26325Section 143(3)17Section 142(1)6Section 2505Section 133(6)5Section 153C5Natural Justice5Section 1444Section 1484Addition to Income

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal & Co. -vs.- CIT [1996] 220 ITR 456; (ix) CIT -vs.- Anand Kumar Jain 370 ITR 140 (Allahabad); (x) Malabar Ind. Co. Ltd. 243 ITR 83 (SC); (xi) Tara Devi Agarwal -vs.- CIT 88 ITR 323 (SC); (xii) CIT -vs.- South India Shipping Corporation

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

4
Penalty3
Cash Deposit2
ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal & Co. -vs.- CIT [1996] 220 ITR 456; (ix) CIT -vs.- Anand Kumar Jain 370 ITR 140 (Allahabad); (x) Malabar Ind. Co. Ltd. 243 ITR 83 (SC); (xi) Tara Devi Agarwal -vs.- CIT 88 ITR 323 (SC); (xii) CIT -vs.- South India Shipping Corporation

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal & Co. -vs.- CIT [1996] 220 ITR 456; (ix) CIT -vs.- Anand Kumar Jain 370 ITR 140 (Allahabad); (x) Malabar Ind. Co. Ltd. 243 ITR 83 (SC); (xi) Tara Devi Agarwal -vs.- CIT 88 ITR 323 (SC); (xii) CIT -vs.- South India Shipping Corporation

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal & Co. -vs.- CIT [1996] 220 ITR 456; (ix) CIT -vs.- Anand Kumar Jain 370 ITR 140 (Allahabad); (x) Malabar Ind. Co. Ltd. 243 ITR 83 (SC); (xi) Tara Devi Agarwal -vs.- CIT 88 ITR 323 (SC); (xii) CIT -vs.- South India Shipping Corporation

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

150 ITR 513; (vii) CIT -vs.- Precision Finance (P) Ltd. [1994] 208 ITR 465; (viii) Duggal & Co. -vs.- CIT [1996] 220 ITR 456; (ix) CIT -vs.- Anand Kumar Jain 370 ITR 140 (Allahabad); (x) Malabar Ind. Co. Ltd. 243 ITR 83 (SC); (xi) Tara Devi Agarwal -vs.- CIT 88 ITR 323 (SC); (xii) CIT -vs.- South India Shipping Corporation

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 182/PAT/2022[2012-13]Status: DisposedITAT Patna08 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 234ASection 269SSection 269TSection 271DSection 271E

1) along with questionnaire was issued to the assessee on 26/ 11/2019 compliance on 03 12/2019. The assessee filed return of income u/s 148 on 27/12/2019, disclosing total income of Rs.17,07,150/-. Notice u/s 143(2) was issued to the assessee on 27/12/2019 for compliance on 30/12/2019. The reason of reopening of assessment

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 261/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 271(1)(c)

150/- in the savings bank account and an amount of ₹6,18,596/- had been paid/credited under section 194J of the Act, a notice under section 148 of the Act was issued on 14.02.2017. As the assessee had not filed the return of income for A.Y. 2014-15 either under section 139 and did not file the same even

ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

ITA 262/PAT/2025[2014-15]Status: DisposedITAT Patna13 Oct 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 144Section 250Section 271(1)(c)

150/- in the savings bank account and an amount of ₹6,18,596/- had been paid/credited under section 194J of the Act, a notice under section 148 of the Act was issued on 14.02.2017. As the assessee had not filed the return of income for A.Y. 2014-15 either under section 139 and did not file the same even

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

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

ITA 108/PAT/2020[2011-12]Status: DisposedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 143(3)Section 148Section 250

150/- and tax was also paid u/s 115JB of the Act at ₹22,21,835/-. On the basis of the information received from the Investigation Directorate, Kolkata, information was called for from the assessee and after considering the reply received, the assessment was made by assessing the total income at ₹1,11,96,530/- after disallowing a sum of ₹1