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96 results for “reassessment”+ Section 139(4)clear

Sorted by relevance

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Key Topics

Section 148129Section 147111Section 26381Section 143(3)59Addition to Income54Section 142(1)39Reopening of Assessment30Section 13925Section 271(1)(b)22

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 31/RJT/2020[2011-12]Status: DisposedITAT Rajkot01 Mar 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

4 beyond the time limit prescribed under the Act. As per the learned DR, it is not the case here that the notice was not issued under section 143(2) of the Act. Accordingly, such defect can be cured under the provisions of section 292BB of the Act in view of the judgement of Hon’ble Supreme Court of India

Showing 1–20 of 96 · Page 1 of 5

Reassessment22
Section 25021
Cash Deposit21

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 32/RJT/2020[2012-13]Status: DisposedITAT Rajkot01 Mar 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

4 beyond the time limit prescribed under the Act. As per the learned DR, it is not the case here that the notice was not issued under section 143(2) of the Act. Accordingly, such defect can be cured under the provisions of section 292BB of the Act in view of the judgement of Hon’ble Supreme Court of India

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 611/RJT/2025[2017-18]Status: DisposedITAT Rajkot10 Mar 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

reassessment under Section 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under Section 148. In Chhugamal Rajpal v. S P Chaliha, a three-Judge Bench of this Court held that Section 151 must be strictly adhered to because it contains "important safeguards." 65 Section 151 imposes

SHRI GANDHI MAULANA AZAD SHRAMJIVI ASHRA,KUTCH vs. INCOME TAX OFFICER, EXEMPTION WARD 1, RAJKOT, RAJKOT

In the result, appeals of the assessee, are allowed

ITA 612/RJT/2025[2016-17]Status: DisposedITAT Rajkot10 Mar 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10Section 10(23)(iiia)Section 11Section 139Section 142(1)Section 145(3)Section 147Section 148Section 148ASection 149(1)(b)

reassessment under Section 148 within the prescribed time limits. Further, Section 151 requires assessing officers to obtain sanction of the specified authority before issuing notice under Section 148. In Chhugamal Rajpal v. S P Chaliha, a three-Judge Bench of this Court held that Section 151 must be strictly adhered to because it contains "important safeguards." 65 Section 151 imposes

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

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

ITA 30/RJT/2020[2010-11]Status: DisposedITAT Rajkot29 Mar 2023AY 2010-11

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(3)Section 148Section 254Section 69

139 of the Act as a return of income under section 148 of the Act. Thereafter, the AO issued notice under section 143(2) of the Act dated 07-12-2016 and after providing final opportunity to the assessee framed the assessment vide order dated 30-12-2016 wherein certain additions were made to the total income of the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 287/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 274/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 176/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 275/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 288/RJT/2022[2013-14]Status: DisposedITAT Rajkot30 Jan 2026AY 2013-14

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL - 1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 177/RJT/2024[2016-17]Status: DisposedITAT Rajkot30 Jan 2026AY 2016-17

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 273/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 291/RJT/2022[2019-20]Status: DisposedITAT Rajkot30 Jan 2026AY 2019-20

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 289/RJT/2022[2015-16]Status: DisposedITAT Rajkot30 Jan 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

CLASSIC NETWORK PRIVATE LIMITED,RAJKOT vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL -1, RAJKOT, RAJKOT

In the result, appeal filed by the assessee in ITA No

ITA 178/RJT/2024[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

M/S. CLASSIC NETWORK LIMITED,,RAJKOT-GUJARAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 290/RJT/2022[2018-19]Status: DisposedITAT Rajkot30 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJKOT-GUJARAT vs. M/S. CLASSIC NETWORK LIMITED,, RAJKOT-GUJARAT

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJKOT vs. CLASSIC NETWORK PVT. LTD., RJAKOT

In the result, appeal filed by the assessee in ITA No

ITA 286/RJT/2024[2014-15]Status: DisposedITAT Rajkot30 Jan 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

4 are partly allowed.” 32. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before us. 33. Shri D. M. Rindani, Learned Counsel for the assessee, begins by pointing out that in respect of assessment year (AY) 2016-17, the assessing officer has issued two different DIN number. To issue two different DIN Number

SHRI SHAMJIBHAI SADHABHAI KANGAD,GANDHIDHAM-KUTCH vs. THE DCIT CENTRAL CIRCLE-1 , RAJKOT

ITA 320/RJT/2022[2021-22]Status: DisposedITAT Rajkot31 Jul 2025AY 2021-22
Section 153A

4) of the Act dated 23.12.2020\ncategorically explained that Swiss Hong Kong International Corporation Ltd is\nthe subsidiary of SRK Chemicals Ltd. Further, assessee submitted that he is one\nof the directors in M/s. SRK Chemicals Ltd., which has made investment in\nequity of Swiss Hongkong International Corporation Ltd. and also carried out\nsales transactions with said foreign company