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68 results for “reassessment u/s 147”+ Section 10(38)clear

Sorted by relevance

Delhi1,282Mumbai1,228Bangalore399Chennai373Ahmedabad270Jaipur251Hyderabad229Kolkata213Chandigarh146Surat112Raipur110Pune101Amritsar74Indore74Rajkot68Lucknow48Nagpur43Guwahati37Allahabad33Cochin32Visakhapatnam31Telangana30Jodhpur28Patna28Cuttack26Agra15Dehradun13Karnataka12Jabalpur5SC4Kerala3Orissa3Panaji2Gauhati2Ranchi2Varanasi2Rajasthan1Uttarakhand1

Key Topics

Section 14771Section 14864Section 26348Addition to Income25Section 143(2)21Section 10(38)18Section 148A18Section 143(3)17Reopening of Assessment

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 32/RJT/2020[2012-13]Status: DisposedITAT Rajkot01 Mar 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AGTPB2935N (Applicant) (Respondent) Assessee by : Shri Kalpesh Doshi, A.R. Revenue by : Shri B. D. Gupta, Sr. DR सुनवाईक"तारीख/Date

Showing 1–20 of 68 · Page 1 of 4

17
Section 142(1)13
Penalty12
Reassessment11

SHRI GIRISHBHAI NANJIBHAI SOLANKI,RAJKOT vs. THE ITO, WARD-1 (1) (2), RAJKOT

ITA 31/RJT/2020[2011-12]Status: DisposedITAT Rajkot01 Mar 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita Nos. 31 & 32/Rjt/2020 िनधा"रणवष"/Asstt. Years:2011-12, 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष"

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 139Section 143(2)Section 143(3)Section 147Section 148

38,39 & 40/Rjt/2020 िनधा"रणवष"/Asstt. Years:2010-11, 2011-12 & 2012-13 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Chandresh Nanjibhai Bhayani Vs. ITO A-202, Shyamal Plaza, Nr. Raiya Ward-1(1)(2), Circle, Raiya Road, Rajkot Rajkot PAN: AGTPB2935N (Applicant) (Respondent) Assessee by : Shri Kalpesh Doshi, A.R. Revenue by : Shri B. D. Gupta, Sr. DR सुनवाईक"तारीख/Date

BHANUBEN MANSUKHLAL KHIMASIYA,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

ITA 5/RJT/2024[2012-13]Status: DisposedITAT Rajkot09 Sept 2025AY 2012-13

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

Section 10(38)Section 147Section 263

10(38) of the Act or bogus long term -short term capital loss. 3.2. During the year you have sold 3500 shares of Karma Ispat Ltd for Rs.9,71,587/- on 10/06/2021 and 13/06/2011. These shares were purchased by you nearly 13 months back on 29.04.2010 for Rs.80,869/-, at a price of Rs.23/- per share. The long Mansukhlal khimji

MANSUKHLAL KHIMJI KHIMASIYA,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

ITA 4/RJT/2024[2013-14]Status: DisposedITAT Rajkot09 Sept 2025AY 2013-14

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

Section 10(38)Section 147Section 263

10(38) of the Act or bogus long term -short term capital loss. 3.2. During the year you have sold 3500 shares of Karma Ispat Ltd for Rs.9,71,587/- on 10/06/2021 and 13/06/2011. These shares were purchased by you nearly 13 months back on 29.04.2010 for Rs.80,869/-, at a price of Rs.23/- per share. The long Mansukhlal khimji

JAYESH KHIMJI KHIMASIYA HUF,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

ITA 6/RJT/2024[2012-13]Status: DisposedITAT Rajkot09 Sept 2025AY 2012-13

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

Section 10(38)Section 147Section 263

10(38) of the Act or bogus long term -short term capital loss. 3.2. During the year you have sold 3500 shares of Karma Ispat Ltd for Rs.9,71,587/- on 10/06/2021 and 13/06/2011. These shares were purchased by you nearly 13 months back on 29.04.2010 for Rs.80,869/-, at a price of Rs.23/- per share. The long Mansukhlal khimji

MANSUKHLAL KHIMJI KHIMASIYA HUF,JAMNAGAR vs. OFFICE OF PRINCIPAL COMMISSIONER OF INCOME-TAX, JAMNAGAR, JAMNAGAR

ITA 3/RJT/2024[2012-13]Status: DisposedITAT Rajkot09 Sept 2025AY 2012-13

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

Section 10(38)Section 147Section 263

10(38) of the Act or bogus long term -short term capital loss. 3.2. During the year you have sold 3500 shares of Karma Ispat Ltd for Rs.9,71,587/- on 10/06/2021 and 13/06/2011. These shares were purchased by you nearly 13 months back on 29.04.2010 for Rs.80,869/-, at a price of Rs.23/- per share. The long Mansukhlal khimji

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s

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

147 of the Act, after recording the reasons for re-opening and obtaining approval of the Pr. CIT(Central), Ahmedabad u/s 151 of the Act, dated 22/03/2021. The notice u/s 148 of the Act has been issued to the assessee, on 23/03/2021. On 24-03-2021, the assessee has filled a return of income in response to notice u/s