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3 results for “reassessment”+ Section 282Aclear

Sorted by relevance

Mumbai24 Raipur14 Bangalore8 Chandigarh7 Rajkot3 Delhi3 Hyderabad3 Jodhpur1 Amritsar1 Panaji1 Pune1

Key Topics

Section 14814 Section 143(3)8 Section 1474 Section 282A(1)3 Reopening of Assessment3 Addition to Income3 Section 153C2 Section 151A2 Section 1512

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)

Section 149(1)(b)2

282A(1) of the Act. e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section 149(1)(b) of I.T. Act, 1961. 3. That, the Ld. AO has wrongly passed the assessment order u/s 147 r.w.s. 144B r.w.s. 144 of the Act. 4. That, the Ld. CIT(A) has wrongly set-aside the denial

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)

282A(1) of the Act. e) The assessment is wrongly re-opened on the basis of time limit mentioned in Section 149(1)(b) of I.T. Act, 1961. 3. That, the Ld. AO has wrongly passed the assessment order u/s 147 r.w.s. 144B r.w.s. 144 of the Act. 4. That, the Ld. CIT(A) has wrongly set-aside the denial

SHAILESH MAGANLAL RAMANI,RAJKOT vs. INCOME TAX OFFICER WARD -1(2)(5), RAJKOT

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

ITA 321/RJT/2024[2012-13]Status: DisposedITAT Rajkot29 Sept 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.321/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2012-13 Shailesh Maganlal Ramani The Ito, Ward-1(2)(5), बनाम Star Shopping Centre 20 Rajkot New Jagnath, Jugatram, Vs. Raval Marg, Rajkot-360001 Pan : Abupr7272G (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri R. D. Lalchandani & Ms. Monica Patva, Ld. Ars. राज"व क" ओर से/Revenue By : Shri Dheeraj Kumar Gupta, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 15/07/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/09/2025 Order Per, Dr. Arjun Lal Saini: By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 21-03-2024 Passed By The Learned Commissioner Of Income Tax (Appeals) / National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’], In The Matter Of Assessment Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred As “The Act”) For The Asst. Year 2012-13. Shailesh Maganlal Ramani

For Appellant: Shri R. D. Lalchandani &For Respondent: Shri Dheeraj Kumar Gupta, Sr-DR

Section 143(3)Section 148Section 153CSection 282ASection 282A(1)

282A(1) of the Act explicitly provides that any notice or official communication issued under the Income tax Act must be duly authenticated by the designated income tax authority. In the present case, the notice under section 148 is not approved by the Principal Commissioner of the Income tax (PCIT) by affixing his signature on proposal either in electronic manner