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26 results for “reassessment”+ Section 234B(3)clear

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Key Topics

Section 153A88Section 14842Section 14737Section 143(3)24Penalty19Section 234A14Addition to Income14Section 271(1)(c)12Section 143(2)11Section 144

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte, amend or delete any of the above grounds of appeal. 3 A.Y. 2016-17 and 4 others 3. At the outset, we note that

Showing 1–20 of 26 · Page 1 of 2

11
Reopening of Assessment11
Reassessment7

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte, amend or delete any of the above grounds of appeal. 3 A.Y. 2016-17 and 4 others 3. At the outset, we note that

SHRI MANISH GYANCHAND JAIN ,GANDHIDHAM vs. THEACIT, GANDHIDHAM CIRCLE, GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte, amend or delete any of the above grounds of appeal. 3 A.Y. 2016-17 and 4 others 3. At the outset, we note that

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

234B, 234C and 234D of the I.T. Act, 1961. 4. That, the findings of the learned Assessing Officer and CIT(A) are not justified and are bad-in-law. The appellant craves to add, alte, amend or delete any of the above grounds of appeal. 3 A.Y. 2016-17 and 4 others 3. At the outset, we note that

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)

234B of the Act. 9. That, the findings of the Ld. AO are not justified and are bad-in-law. The appellant craves to add, amend, alter or delete any of the above grounds of appeal” Page 2 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra 4. Brief facts of the case are that

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)

234B of the Act. 9. That, the findings of the Ld. AO are not justified and are bad-in-law. The appellant craves to add, amend, alter or delete any of the above grounds of appeal” Page 2 of 25 ITA No. 611 & 612/RJT/2025 Dff Shri Gandhi Maulana Azas Shramjivi Ashra 4. Brief facts of the case are that

SHREE MARU KANSARA SONI GNATI,ANJAR vs. ITO EXEMPTION WARD-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 789/RJT/2025[2017-18]Status: DisposedITAT Rajkot13 Feb 2026AY 2017-18

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 789/Rjt/2025 धििाारण वर्ा/Assessment Year: (2017-18) Shree Maru Kansara Soni Gnati बनाम Income Tax Officer (Exemption), /Vs. C/O Rajesh K Soni, Shashtri Road, Ward- 1, Rajkot, Anjar, Kutch-360 001(Gujarat) It Office, New Aayakar Bhavan,Vatiaka, Rajkot-360 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarts 1920 N (Appellant) (Respondent)

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 144Section 147Section 148Section 234ASection 250Section 274

234B, 234C,234D of the I.T. Act, 1961. 8. That, the findings of the Ld. AO are not justified and are bad- in- law. 9. The appellant craves to add, amend, alter OR DLEETE any of the above grounds of appeals.” 3. When the matter was called for hearing, the learned Counsel for the assessee at the outset submitted that

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 388/RJT/2013[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 390/RJT/2013[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 391/RJT/2013[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 713/RJT/2010[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 715/RJT/2010[2007-08]Status: DisposedITAT Rajkot21 Oct 2019AY 2007-08

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 712/RJT/2010[2001-02]Status: DisposedITAT Rajkot21 Oct 2019AY 2001-02

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJI KHIMJI PATEL,,BHUJ vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRASL CIRCLE-II,, RAJKOT-GUJARAT

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

ITA 714/RJT/2010[2006-07]Status: DisposedITAT Rajkot21 Oct 2019AY 2006-07

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

SHRI LALJIBHAI KHIMJIBHAI PATEL,,BHUJ vs. THE INCOME TAX OFFICER, WARD-2,, BHUJ

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

ITA 389/RJT/2013[2005-06]Status: DisposedITAT Rajkot21 Oct 2019AY 2005-06

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Waseem Ahmed Hon’Ble

For Appellant: Written SubmissionsFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 132Section 143(2)Section 143(3)Section 153ASection 271(1)(c)

3) r.w.s. 153A. When these assessments have been framed and the appeals have been decided by the ld.CIT(A), the law with regard to jurisdiction of the AO for passing the assessment order in search case under section 153A has not been developed, as it is available today. It has been developed subsequent to passing of such order, and therefore

M/S. SHREEDHAR CONSTRUCTION ,JAMNAGAR vs. THE ITO WARD- 1 (3) JAMNAGAR, JAMNAGAR

In the result, appeal filed by the assessee, is allowed

ITA 542/RJT/2025[2014-15]Status: DisposedITAT Rajkot09 Feb 2026AY 2014-15

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 542/Rjt/2025 (Assessment Year: 2014-15) (Hybrid Hearing) M/S. Shreedhar Construction, The Ito, Vs. 211, Divyam Complex Airodrome Ward-1(3), Road,Jamnagar-361006 ( Gujarat) Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclfs0395R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Ahimanyu Singh Yadav, Sr. DR
Section 143(2)Section 147Section 148Section 148ASection 151Section 234ASection 271(1)(b)

234B of the I.T. Act, 1961.” 3. The relevant material facts, as culled out from the material on record, are as follows. The assessee, is a partnership- firm and has not filed return of income for assessment year (AY) 2014-15. In this case notice u/s 148 of the Page 2 of 13 I.T.A No. 542/Rjt/2025

KANTILAL RANCHHODBHAI NAKUM,JAMNAGAR vs. ITO WARD - 1(3), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 551/RJT/2025[2015-16]Status: DisposedITAT Rajkot13 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.551/Rjt/2025 Assessment Year: 2015-16 Kantilal Ranchhodbhai Nakum Income Tax Officer, Ward-1(3), Plot No.762, Gidc, Phase-2, बनाम/ Jamnagar, Aaykar Bhawan, Nr. Dared, Jamnagar-361 004 Vs. Chamber Of Commerce Hall, Jamnagar- Rajkot Highway, Jamnagar-361 001 "ायीलेखासं/.जीआइआरसं./ Pan/Gir No.: Aflpn 8072 P (अपीलाथ"/Appellant) (""थ"/Respondent) : िनधा"रती की ओर से/Assessee By : Shri Ravindra Manek, Ar राज" की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 17/12/2025 घोषणा की तारीख/Date Of Pronouncement : 13/02/2026 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2015-16, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By National Faceless Appeal Centre (Nfac), Delhi/Commissioner Of Income-Tax (Appeals) [In Short, “Cit(A)”] Dated 29.07.2025, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 147 R.W.S. 144B Of The Act, On 12.05.2023. 2. Grounds Of Appeal Raised By The Assessee Are As Follows: “1.The Hon’Ble Cit(A) Erred In Law & On Facts In Confirming Reopening Of Assessment U/S 148 Of The Act.

For Appellant: Shri Ravindra Manek, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 144BSection 147Section 148Section 148ASection 234ASection 250Section 271(1)(c)

3. The Hon’ble CIT(A) erred in law and on facts in upholding assessment order passed under section 144B read with Section 147 of the Act which otherwise is based on illegal and bad-in-law reassessment notice. 4. The Hon’ble CIT(A) erred in law and on facts in confirming reassessment proceedings based on notice

KISHAN BEEJ,JAMNAGAR vs. ITO WARD 2(1), JAMNAGAR

In the result, appeal filed by the assessee is allowed

ITA 384/RJT/2024[2017-18]Status: DisposedITAT Rajkot11 Apr 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.384/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2017-18 Kishan Beej Ito, Wared-2(1) बनाम Kashivishvanath Road Jamnagar – 361 001 Nr. P & T Office Vs. Jamnagar – 361 001 Pan : Aacfk 2114 P (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR
Section 115BSection 142(1)Section 147Section 148Section 234ASection 250Section 271ASection 69Section 69A

234B and 234C of the I.T. Act, 1961. 6.That, the Ld. CIT(A) has wrongly confirmed initiation of penalty u/s 271AAC and 272(A)(1)(d) of the Act,1961. 7.The assessee craves leave to add, amend, alter, or withdraw any aforesaid grounds of appeal. 3. The facts of the case which can be stated quite shortly are as follows

ANSHOYABEN BHAGVANJIBHAI BHOJANI,MORBI vs. INCOME TAX OFFICER, WARD-1, MORBI, MORBI

In the result, appeal filed by the assessee, is allowed

ITA 13/RJT/2026[2017-18]Status: DisposedITAT Rajkot07 Apr 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 13/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/H. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/H New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brnpb6281R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Hardik Vora, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 115BSection 143Section 147Section 148Section 148ASection 234ASection 250Section 271ASection 68

234B, 234C and 234D of the Act without properly appreciating the facts of the case. 9. On the facts and circumstances of the case as well as law on the subject, the Ld. CIT(A) has erred in confirming initiation of penalty proceedings u/s 271AAC(1) of the Act. 10. It is prayed that the addition made by the Assessing

AMARDEEP EXPORTS,JAMNAGAR vs. INCOME TAX OFFICERWARD 1(3), JNR, JAMNAGAR

In the result, the appeal is dismissed

ITA 475/RJT/2024[2016-17]Status: HeardITAT Rajkot12 Dec 2025AY 2016-17

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

For Appellant: Shri Tejas Ganatra, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 144Section 147Section 148Section 164ASection 234A

234B, 234C of the Act” 3. Brief facts of the case that the assessee is a firm. The assessee has not filed his return of income for A.Y. 2016-17. However, the assessee has made following transaction, during the year; 1. Remittance to non resident to a foreign company (Form 15CA) Rs.50,61,600/- 2. TDS return – other interest (section