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3 results for “reassessment”+ Section 192clear

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Mumbai116Delhi110Chennai109Bangalore65Kolkata60Ahmedabad60Jaipur59Raipur43Chandigarh41Guwahati25Hyderabad25Patna23Jodhpur19Amritsar14Cochin14Surat12Visakhapatnam11Pune9Nagpur8Indore7Lucknow7Cuttack6Rajkot3Dehradun2Ranchi1Agra1

Key Topics

Section 1487Section 1475Section 694Section 149(1)(c)2Section 1492Reassessment2

THE ACIT-CENTRAL CIRCLE-2, RAJKOT vs. SHRI VICKY BALKRISHNA MEHTA, RAJKOT

The appeal of the Revenue is dismissed

ITA 130/RJT/2020[2004-05]Status: DisposedITAT Rajkot22 Feb 2023AY 2004-05

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal"नधा"रणवष"/Assessment Year: 2004-05 Assistant Commissioner Of Vs. Shri Vicky Balkrishna Mehta, Income-Tax, 7Th Floor, Mansrovar Central Circle-2, Apartment, Royal Park, Rajkot Kalawad Road, Rajkot Pan : Agqpm 6495 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri D.M. Rindani, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28.11.2022 घोषणा क" तार"ख /Date Of Pronouncement: 22.02.2023 आदेश/O R D E R Per Annapurna Gupta: This Appeal Is Preferred By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-13, Ahmedabad (Hereinafter Referred To As “Cit(A)”) Dated 22.01.2020 Passed U/S 250(6) Of The Income-Tax Act, 1961, (Hereinafter Referred To As “The Act”) For Assessment Year (Ay) 2004-05. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 147Section 148Section 149Section 149(1)(c)Section 149(3)
Section 250(6)

Reassessment for 1998-99 could not be reopened beyond 31.03.2005 in terms of provisions of Section 149 of the Act as applicable at the relevant time. The petitioner’s return for assessment year 1998-99 became barred by limitation on 31.03.2005. The question of revival of the period of limitation for reopening assessment for AY 1998-99 by taking recourse

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

192\n3,20,19,238\n2015-16\n17,15,48,774\n3,43,09,755\n2016-17\n7,71,39,824\n1,54,27,965\n2017-18\n68,12,514\n13,62,503\n2018-19\n30,19,760\n6,03,952\n2019-20\n48,91,67,675\n9,78,33,535\n2020

SHRI SANJAY GORDHANDAS VAJA,AHMEDABAD vs. THE ITO, INTERNATIONAL TAXATION, GANDHIDHAM-KUTCH, GANDHIDHAM-KUTCH

In the result, this appeal of the assessee is allowed

ITA 89/RJT/2024[2018-19]Status: DisposedITAT Rajkot30 Sept 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.89/Rjt/2024 Assessment Year: 2018-19 Sanjay Gordhandas Vaja Income Tax Officer Int. 202, Harmony Heights, Capital Road, बनाम Tax), Gandhidham, Income- Science City, Ahmedabad-380 060 Tax Office, Amruta Estate /Vs. Building, Nr. Girnar Cinema, M.G. Road, Rajkot-360 001 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Ahtpv 3289 L (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Aseem Takkar, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 31/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 30/09/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2018-19, Is Directed Against The Final Order Passed By The Assessing Officer, (After Incorporating Findings Of Dispute Resolution Panel-2 Mumbai, Dated 29.12.2023), Under Section 147 R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) .

For Appellant: Shri Aseem Takkar, Ld.ARFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR
Section 115BSection 144CSection 147Section 148Section 148ASection 68Section 69

reassessment proceedings, the assessee had furnished detailed explanation in response to the notice issued u/s 142(1) of the Act. The AO has reproduced the submission dated 01.10.2022 and 21.03.2023 in the assessment order. The assessee had explained that he was an NRI and in support of same PDF copy of the passport had been furnished. There is no dispute