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10 results for “reassessment u/s 147”+ Section 159clear

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Key Topics

Section 26336Section 14734Section 14817Section 143(2)8Section 143(3)7Addition to Income7Section 153C6Reassessment5Section 139(1)

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

reassessment as the case may be. In case AO has not done so, the order framed under section 143(3) read with section 147 of the Act becomes invalid. ITA Nos.31,32 & 38to40/Rjt/2020 A.Y. 2010-11 to 2012-13 7 13. Now coming to second question whether the notice under section 143(2) issued beyond the statutory time limit provided

3
Revision u/s 2633
Unexplained Investment3
Cash Deposit3

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

reassessment as the case may be. In case AO has not done so, the order framed under section 143(3) read with section 147 of the Act becomes invalid. ITA Nos.31,32 & 38to40/Rjt/2020 A.Y. 2010-11 to 2012-13 7 13. Now coming to second question whether the notice under section 143(2) issued beyond the statutory time limit provided

THE ITO, WARD-3(1)(1),, RAJKOT-GUJARAT vs. SHRI GIRISHKUMAR M. PURUSWANI,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 406/RJT/2016[2009-10]Status: DisposedITAT Rajkot31 Jan 2023AY 2009-10

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

Section 147, such suspicion is not capable of conferring jurisdiction upon the A.O. The Hon'ble Supreme Court in case of Lakhmani Mewal Das (103 ITR 437) and Indian Oil Corporation (159 ITR 956) has held that the 'reason to believe' is different from 'reason to suspect' and it is the former which is required for assuming valid jurisdiction u/s

THE ITO, WARD-3(1)(1),, RAJKOT-GUJARAT vs. SHRI GIRISHKUMAR M. PURUSWANI,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 405/RJT/2016[2008-09]Status: DisposedITAT Rajkot31 Jan 2023AY 2008-09

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

Section 147, such suspicion is not capable of conferring jurisdiction upon the A.O. The Hon'ble Supreme Court in case of Lakhmani Mewal Das (103 ITR 437) and Indian Oil Corporation (159 ITR 956) has held that the 'reason to believe' is different from 'reason to suspect' and it is the former which is required for assuming valid jurisdiction u/s

THE ITO, WARD-3(1)(1),, RAJKOT-GUJARAT vs. SHRI GIRISHKUMAR M. PURUSWANI,, RAJKOT-GUJARAT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 407/RJT/2016[2010-11]Status: DisposedITAT Rajkot31 Jan 2023AY 2010-11

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(3)Section 147Section 148

Section 147, such suspicion is not capable of conferring jurisdiction upon the A.O. The Hon'ble Supreme Court in case of Lakhmani Mewal Das (103 ITR 437) and Indian Oil Corporation (159 ITR 956) has held that the 'reason to believe' is different from 'reason to suspect' and it is the former which is required for assuming valid jurisdiction u/s

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

ITA 378/RJT/2024[2013-14]Status: DisposedITAT Rajkot01 Oct 2025AY 2013-14

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

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

147 r.w.s. 1448 of the Income-tax Act, 1961 on 28.03.2022 is set aside for fresh assessment only the extent of the issues discussed supra and direct the Assessing Officer to pass a fresh assessment order after making necessary enquiries relating to cash transactions made by the assessee with M/s National Shroff and if not found satisfactorily, appropriate addition under

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

ITA 383/RJT/2024[2015-16]Status: DisposedITAT Rajkot01 Oct 2025AY 2015-16

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

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

147 r.w.s. 1448 of the Income-tax Act, 1961 on 28.03.2022 is set aside for fresh assessment only the extent of the issues discussed supra and direct the Assessing Officer to pass a fresh assessment order after making necessary enquiries relating to cash transactions made by the assessee with M/s National Shroff and if not found satisfactorily, appropriate addition under

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

ITA 380/RJT/2024[2014-15]Status: DisposedITAT Rajkot01 Oct 2025AY 2014-15

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

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 147Section 263

147 r.w.s. 1448 of the Income-tax Act, 1961 on 28.03.2022 is set aside for fresh assessment only the extent of the issues discussed supra and direct the Assessing Officer to pass a fresh assessment order after making necessary enquiries relating to cash transactions made by the assessee with M/s National Shroff and if not found satisfactorily, appropriate addition under

BABUBHAI JOITARAM PATEL,AHMEDABAD vs. DCIT/ACIT CENT-1 RKT, RAJKOT

In the result, appeal of the assessee is allowed

ITA 15/RJT/2025[2018-19]Status: DisposedITAT Rajkot05 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No.15&23/Rjt/2025 "नधा"रण वष" / Assessment Year: (2018-19 & 2019-20) (Hybrid Hearing) Babubhai Joitram Patel, Deputy Commissioner Of Income-Tax/ 9 Suvas Colony St Xaviers High Vs. Assistant Commissioner Of Income-Tax, School Road. Gujarat-380 014 Central Circle –1, Rajkot, Income Tax Officer, Amruta Estate Building, M.G. Road, Rajkot-360 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Abdpp5355 K (Appellant) (Respondent) Appellant By : Shri Pramod Popat, Ld. Ar Respondent By : Shri Dheeraj Kumar Gupta, Ld. Sr. (Dr) Date Of Hearing : 14/05/2025 Date Of Pronouncement : 05/08/2025

For Appellant: Shri Pramod Popat, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. (DR)
Section 153CSection 250

u/s 153C of the Act. The section 159 of the Act binds him for the same, which reads as under: ITA Nos. 15 & 23/RJT/2025 A.Ys 18-19 & 19-20 Babubhai J Patel “…… where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died

BABUBHAI JOITARAM PATEL,AHMEDABAD vs. DCIT/ACIT CENT-1, RKT, RAJKOT

In the result, appeal of the assessee is allowed

ITA 23/RJT/2025[2019-20]Status: DisposedITAT Rajkot05 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No.15&23/Rjt/2025 "नधा"रण वष" / Assessment Year: (2018-19 & 2019-20) (Hybrid Hearing) Babubhai Joitram Patel, Deputy Commissioner Of Income-Tax/ 9 Suvas Colony St Xaviers High Vs. Assistant Commissioner Of Income-Tax, School Road. Gujarat-380 014 Central Circle –1, Rajkot, Income Tax Officer, Amruta Estate Building, M.G. Road, Rajkot-360 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Abdpp5355 K (Appellant) (Respondent) Appellant By : Shri Pramod Popat, Ld. Ar Respondent By : Shri Dheeraj Kumar Gupta, Ld. Sr. (Dr) Date Of Hearing : 14/05/2025 Date Of Pronouncement : 05/08/2025

For Appellant: Shri Pramod Popat, Ld. ARFor Respondent: Shri Dheeraj Kumar Gupta, Ld. Sr. (DR)
Section 153CSection 250

u/s 153C of the Act. The section 159 of the Act binds him for the same, which reads as under: ITA Nos. 15 & 23/RJT/2025 A.Ys 18-19 & 19-20 Babubhai J Patel “…… where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died