Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 184clear

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Section 143(3)3 Section 1473 Addition to Income3 Reassessment2 Reopening of Assessment2

M/S. SHREE SIDHNATH ENTERPRISE,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

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

ITA 172/RJT/2015[2006-07]Status: DisposedITAT Rajkot25 Jun 2019AY 2006-07

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.172/Rjt/2015 "नधा"रण वष"/Asstt. Year: 2006-2007 A.C.I.T, M/S Shree Sidhnath Enterprise, Central Circle-1, Vs. 8, Chokhawala Chambers, Rajkot. Bardan Gali, Danapith, Rajkot.

Section 143(3)Section 147Section 148

u/s. H7 is not permissible for the purpose of mere verification of any issue. The A.O, ought to have requisite prima-facie belief that there is an escapement of income. Thus, the mandate and pre-requisite of Section 147 is not fulfilled and hence, the reopening is bad in law on the ground of absence of reason to believe. Apex

SOBER CERAMICS,MORBI vs. ITO, WARD-4, MORBI, MORBI

In the result, appeal of the assessee is allowed

M/S. SHREE SIDHNATH ENTERPRISE,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

SOBER CERAMICS,MORBI vs. ITO, WARD-4, MORBI, MORBI

M/S. SHREE SIDHNATH ENTERPRISE,,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

SOBER CERAMICS,MORBI vs. ITO, WARD-4, MORBI, MORBI

SHRI CHHAGANBHAI MULJIBHAI PATOLIYA,JETPUR vs. THE ITO WARD-1 (2) (3) RAJKOT, RAJKOT