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4 results for “reassessment”+ Section 234Cclear

Sorted by relevance

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Key Topics

Section 1445Section 2504Section 1483Section 1473Section 142(1)2Section 143(2)2Section 271D2Section 153A2Penalty2Addition to Income

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 143(2)Section 153ASection 68

234C of the Act. As this ground is consequential in nature, the same do not require separate adjudication. 6. Ground No. 3 to 6: These grounds are general in nature and hence not adjudicated. 7 In the result the appeal for A.Y.2008-09 is allowed”. 14 Assessment Year: 2012-2013 & C.O. No. 04/PAT/2022 (in ITA No. 110/PAT/2019) Assessment Year

NITESH DUTT JHA,MADHUBANI vs. ITO, WARD- 3 (5), MADHUBANI

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

ITA 351/PAT/2025[2017-18]Status: Disposed
2
Limitation/Time-bar2
Condonation of Delay2
ITAT Patna
07 Oct 2025
AY 2017-18

Bench: Ms. Madhumita Roy & Shri Rakesh Mishra

Section 142(1)Section 144Section 144(1)Section 250Section 69A

reassessment invalid. (7) Similarly, the Supreme Court in CIT vs. Thayaballi Mullajeevaji Kapasi (1967) 66 ITR 147 (SC) held that improper service of notice invalidates the entire proceedings. In Dr. K.C. Verma v. UOI (2017) 395 ITR 301 (All.), the Allahabad High Court reiterated that service of notice of scrutiny assessment under Section 143(3) is mandatory, and without valid

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

234C). Issue demand notice and penalty proceedings are initiated u/s. 271D & u/s. 27IE”. 5. Dissatisfied with this reopening, the assessee carried the matter in appeal before the ld. CIT(Appeals). The ld. CIT(Appeals) dismissed the appeal by observing that since 4 Assessment Year: 2012-2013 Dolly Ghosh no addition has been made to the total income of the assessee

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

234C of the Income Tax Act, 1961. b. The other grounds of appeal here under are urged without prejudice to one another: 1. On the facts & circumstances of the case, the order of the learned Assessing Officer is without jurisdiction and is void ab-initio as he has erred in initiating proceedings u/s 147 148 without existence of the condition