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104 results for “reassessment u/s 147”+ Section 139(1)clear

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Key Topics

Section 148137Section 147125Section 26381Section 143(3)67Addition to Income54Section 142(1)39Reopening of Assessment34Section 13924Reassessment

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

1 “That, the Ld. AO has wrongly reopened assessment u/s 148 of the I.T. Act.” Ground no. 2 : “That, the order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 is bad-in-law as the notice u/s 143(2) is issued beyond the statutory time limit.” 2. This ground goes to the root of the matter

Showing 1–20 of 104 · Page 1 of 6

23
Section 271(1)(b)22
Section 25020
Cash Deposit18

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

1 “That, the Ld. AO has wrongly reopened assessment u/s 148 of the I.T. Act.” Ground no. 2 : “That, the order u/s 143(3) r.w.s. 147 of the I.T. Act, 1961 is bad-in-law as the notice u/s 143(2) is issued beyond the statutory time limit.” 2. This ground goes to the root of the matter

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

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

139 for AY 2016- 17 has been filed on 21/10/2016 with total income of Rs. 11,84,14,510 /- which was processed summarily u/s 142(1) of on 07/08/2017 resulting in a refund of Rs. 2,21,89,700/-. 1.Brief details of information collected/received by the AO: A Search and seizure action named "Operation Star Alliance" was conducted

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee in ITA No

ITA 271/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

reassessment determining the total income at Rs. 14,42,470/- vide order dated 26-12-2018. 2.1. Since the assessee has failed to comply with the notice issued u/s. 142(1) dated 18-12-2018 in spite of service of notice to the assessee, the A.O. initiated penalty proceedings u/s. 271(1)(b) of the Act. The Assessing Officer issued

SHRI RAJNIKANT HARGOVINDDAS SANADIA,RAJKOT vs. THE ITO, WARD-2 (3)(5), RAJKOT, RAJKOT

In the result, the appeal filed by the Assessee in ITA No

ITA 272/RJT/2022[2011-12]Status: HeardITAT Rajkot07 Jul 2023AY 2011-12

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 144Section 148Section 271(1)(b)Section 271FSection 274

reassessment determining the total income at Rs. 14,42,470/- vide order dated 26-12-2018. 2.1. Since the assessee has failed to comply with the notice issued u/s. 142(1) dated 18-12-2018 in spite of service of notice to the assessee, the A.O. initiated penalty proceedings u/s. 271(1)(b) of the Act. The Assessing Officer issued

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

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