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5 results for “reassessment”+ Section 256(1)clear

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Delhi424Mumbai376Jaipur115Bangalore84Kolkata75Chennai66Ahmedabad59Nagpur40Raipur27Lucknow22Chandigarh21Hyderabad17Amritsar11Indore8Surat8Patna7Rajkot5Guwahati5Cochin5Agra5Jodhpur4SC4Telangana4Pune3Allahabad2Calcutta1Uttarakhand1Cuttack1Visakhapatnam1Panaji1Orissa1

Key Topics

Section 14711Section 2509Section 1488Addition to Income5Section 684Section 143(3)3Natural Justice3Long Term Capital Gains2

KUMAR RAMESH SAHU,RAJKOT, GUJARAT vs. ACIT, CIRCLE-2(2), RAJKOT, RAJKOT, GUJARAT

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

ITA 336/RJT/2023[2009-10]Status: DisposedITAT Rajkot04 Apr 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./I.T.A. No.336/Rjt/2023 (िनधा"रण वष" / Assessment Year : 2009-10) Kumar Ramesh Sahu बनाम/ The Acit, Sundaram, 72/3, New Cirtcle-2(3) Vs. College Wadi Rajkot – 60 001 150Ft5. Ring Road Opp. Meera Apartment Rajkot – 360 005 (Gujarat) "ायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aesps 5531 C (अपीलाथ" /Appellant) (""थ" / Respondent) .. Assessee By : Shri M.N. Manvar, Ld. Ar Revenue By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr सुनवाई की तारीख / Date Of Hearing 13/01/2025 घोषणा की तारीख /Date Of Pronouncement 04/04/2025 आदेश / O R D E R Per Dinesh Mohan Sinha:

For Appellant: Shri M.N. Manvar, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(1)Section 143(3)Section 147Section 148Section 271(1)Section 54
Section 68

256 CTR (Guj.) 61: (2017) 77 DTR (Guj.) 1: (2023) 356 ITR 481 (Guj.) under Para 17 held as under: "we are in agreement with the contention of the counsel for the petitioner that for mere verification of the claim, power for reopening of assessment could not be exercised. The Ld. AO in guise of power to reopen an assessment

AMIBEN RAJESHKUMAR PUNATAR,RAJKOT vs. ITO, WARD-1(2)(1), RAJKOT, RAJKOT

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

ITA 24/RJT/2026[2015-16]Status: DisposedITAT Rajkot06 Feb 2026AY 2015-16

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.24/Rjt/2026 िनधा"रण वष"/Assessment Year : 2015-16 Amiben Rajeshkumar Punatar, बनाम/ Ito, Ashish, 41-New Jagnath Plot, Vs Ward – 1(2)(1), Rajkot – 360001(Gujarat) Rajkot "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahrpp4181F (अपीलाथ"/Assessee) (""थ"/Respondent)

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Dheeraj Kumar Gupta, Sr. DR
Section 10(38)Section 143Section 143(2)Section 143(3)Section 147Section 148Section 250

256 ITR 1 (Del.). Based, on these Page 6 of 8 ITA No. 24/Rjt/2026/AY 2015-16 Amiben Rajeshkumar Punatar facts and circumstances, I quash the reassessment order framed by the assessing officer under section

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

ITA 111/RJT/2024[2013-14]Status: DisposedITAT Rajkot22 May 2025AY 2013-14
Section 147Section 250

256/-\nProprietor of M/s Alloy\n70,81,357/-\nComponents, Jamnagar\n6\n8\nRasiklalParshottambhaiKateshiya,\n9,92,728/-\nProprietor of M/s Vadachi\n80,31,784/-\nProducts, Jamnagar\n7\n9\nJenul Abedin Ebrahim Darjada,\nAuthorised person of M/s Sanjari\n72,40,405/-\n8,94,914/-\nPress Products, Jamnagar\n8\n10\nVishalkumarHasumkhbhai\n7,72,846/-\nRabadiya, Proprietor

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC CIT(A), DELHI, DELHI

In the result, assessee’s appeal ITA No

ITA 113/RJT/2024[2015-16]Status: DisposedITAT Rajkot22 May 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

For Appellant: Shri Sarvesh Gohil, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr-DR
Section 147Section 250

256/- Proprietor of M/s Alloy 70,81,357/- Components, Jamnagar 6 8 RasiklalParshottambhaiKateshiya, 9,92,728/- Proprietor of M/s Vadachi 80,31,784/- Products, Jamnagar 7 9 Jenul Abedin Ebrahim Darjada, Authorised person of M/s Sanjari 72,40,405/- 8,94,914/- Press Products, Jamnagar 8 10 VishalkumarHasumkhbhai 7,72,846/- Rabadiya, Proprietor of M/s M.K. 62,52,799/- Enterprise

KRUPALU METALS P. LTD.,JAMNAGAR vs. THE NFAC DELHI, DELHI

In the result, assessee’s appeal ITA No

ITA 112/RJT/2024[2014-15]Status: DisposedITAT Rajkot22 May 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.111 To 113/Rjt/2024 "नधा"रणवष" /Assessment Years: 2013-14 To 2015-16

For Appellant: Shri Sarvesh Gohil, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr-DR
Section 147Section 250

256/- Proprietor of M/s Alloy 70,81,357/- Components, Jamnagar 6 8 RasiklalParshottambhaiKateshiya, 9,92,728/- Proprietor of M/s Vadachi 80,31,784/- Products, Jamnagar 7 9 Jenul Abedin Ebrahim Darjada, Authorised person of M/s Sanjari 72,40,405/- 8,94,914/- Press Products, Jamnagar 8 10 VishalkumarHasumkhbhai 7,72,846/- Rabadiya, Proprietor of M/s M.K. 62,52,799/- Enterprise