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131 results for “reassessment”+ Section 21(5)clear

Sorted by relevance

Delhi1,777Mumbai1,541Chennai552Hyderabad393Jaipur388Bangalore377Ahmedabad367Kolkata278Chandigarh219Pune174Raipur171Indore137Rajkot131Amritsar122Surat122Patna89Nagpur74Visakhapatnam71Guwahati61Agra61Jodhpur49Lucknow46Ranchi39Cuttack39Allahabad36Dehradun31Cochin26Panaji18Varanasi1

Key Topics

Section 148116Section 147102Addition to Income61Section 143(3)50Section 25047Section 26331Reopening of Assessment29Section 142(1)27Penalty19Reassessment

MANSUKHBHAI KANJIBHAI SAKARIYA,RAJKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT-1, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 318/RJT/2024[2016-17]Status: DisposedITAT Rajkot27 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

For Appellant: Shri Rajendra Singhal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 144BSection 147Section 263

reassessment order itself is not valid, therefore, subsequent order passed by the ld.Pr.CIT by exercising the revisionary jurisdiction is also bad in law. 6.The assessee also submitted before ld. PCIT that during the assessment proceedings, the assessing officer has conducted sufficient inquiry in respect of the issue raised by the ld. Pr. CIT. The assessee also submitted before the ld.Pr.CIT

Showing 1–20 of 131 · Page 1 of 7

18
Section 148A16
Section 143(2)15

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 notice and all consequent 17 ACIT Vs. Shri Vicky Balkrishna Mehta AY : 2004-05 proceedings are hereby quashed and set aside. The writ petition is allowed; however without order on costs." 10. Thus, in all above cases Courts have held that when the time limit for issuing notice u/s.148 has expired before any amendment in law from a prospective

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

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

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

5. The return of income filed by M/s Classic Network Private Limited for A.Υ.2013- 14 was processed u/s 143(1) on 28-09-2014 at returned income of Rs. 10,55,46,860/- Thereafter, the case was selected for scrutiny and the assessment u/s 143(3) was completed on 25-03-2016 at Rs.10,55,74,940/-. Thus

SHRI VINODKUMAR HIRALAL RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 50/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

21,271/- and claimed exempt income of Rs. 33,22,644/- being dividend income. The assessment was finalized at Rs. 9,28,77,320/- after making addition of Rs. 9,15,56,045/- being unexplained investment under Section 69 of the Act and Rs. 10 lakhs under Section 68 of the Act, being unexplained cash credits. 4. Before

SMT. PRATIMABEN V. RAJA,,RAJKOT vs. THE INCOME TAX OFFICER, INTL. TAXN., RAJKOT

In the result, Ground No. 1 of the assessee’s appeal is allowed

ITA 51/RJT/2018[2006-07]Status: DisposedITAT Rajkot20 Dec 2023AY 2006-07

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 148Section 2(30)Section 68Section 69

21,271/- and claimed exempt income of Rs. 33,22,644/- being dividend income. The assessment was finalized at Rs. 9,28,77,320/- after making addition of Rs. 9,15,56,045/- being unexplained investment under Section 69 of the Act and Rs. 10 lakhs under Section 68 of the Act, being unexplained cash credits. 4. Before