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5 results for “reassessment u/s 147”+ Section 142A(1)clear

Sorted by relevance

Chandigarh36Delhi14Mumbai9Jaipur8Raipur6Nagpur6Surat5Pune5Lucknow5Ahmedabad4Patna4Bangalore4Agra2Chennai2Kolkata2Hyderabad1Visakhapatnam1

Key Topics

Section 133A9Reopening of Assessment5Addition to Income5Section 694Section 143(3)4Section 142A(1)3Section 271(1)(C)3Section 271(1)(c)3Charitable Trust

INCOME TAX OFFICER, WARD-1(5), AURANGABAD., AURANGABAD, MAHARASHTRA vs. ROYAL ESTATES, AURANGABAD, MAHARASHTRA

In the result, the appeals of Revenue for AYs 2011-12 and 2012-13

ITA 34/PUN/2024[2011-12]Status: DisposedITAT Pune22 Jul 2024AY 2011-12

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Suhas P. BoraFor Respondent: Shri Sourabh Nayak
Section 143(3)Section 145(3)Section 147Section 69

section is that for the purpose of making an assessment or reassessment under this Act, once the process of assessment is initiated, the word 'making' should be presumed to be associated with both 'assessment' or 'reassessment', the reference u/s. 142A of the Act can be made. When there is process of assessment, which is initiated after filing of the return

3
Exemption3
Penalty3
Reassessment3

INCOME TAX OFFICER WARD-1(5), AURANGABAD, AURANGABAD, MAHARASHTRA vs. ROYAL ESTATES, AURANGABAD, MAHARASHTRA

In the result, the appeals of Revenue for AYs 2011-12 and 2012-13

ITA 33/PUN/2024[2012-13]Status: DisposedITAT Pune22 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Suhas P. BoraFor Respondent: Shri Sourabh Nayak
Section 143(3)Section 145(3)Section 147Section 69

section is that for the purpose of making an assessment or reassessment under this Act, once the process of assessment is initiated, the word 'making' should be presumed to be associated with both 'assessment' or 'reassessment', the reference u/s. 142A of the Act can be made. When there is process of assessment, which is initiated after filing of the return

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1128/PUN/2023[2012-13]Status: DisposedITAT Pune18 Jul 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

reassessment merely based on DVO’s report is liable to be quashed. 6.2. That for such and other reasons the assessment is liable to be set aside. 7. Initiation of proceedings u/s 271(1)(C) The Ld. ITO erred in initiating penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1130/PUN/2023[2014-2015]Status: DisposedITAT Pune18 Jul 2024AY 2014-2015

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

reassessment merely based on DVO’s report is liable to be quashed. 6.2. That for such and other reasons the assessment is liable to be set aside. 7. Initiation of proceedings u/s 271(1)(C) The Ld. ITO erred in initiating penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds

ROYAL SWAN CHARITABLE MINORITY TRUST,NANDED vs. ITO (EXEMPTION), NANDED

In the result, appeals of the assessee for all the three AYs 2012-13,

ITA 1129/PUN/2023[2013-2014]Status: DisposedITAT Pune18 Jul 2024AY 2013-2014

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Rajendra AgiwalFor Respondent: Shri Sourabh Nayak
Section 133ASection 142A(1)Section 271(1)(C)Section 271(1)(c)

reassessment merely based on DVO’s report is liable to be quashed. 6.2. That for such and other reasons the assessment is liable to be set aside. 7. Initiation of proceedings u/s 271(1)(C) The Ld. ITO erred in initiating penalty u/s 271(1)(c). 8. The appellant craves, leave to add, alter all, or any of the grounds