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7 results for “reassessment u/s 147”+ Section 234Dclear

Sorted by relevance

Mumbai142Delhi78Bangalore46Ahmedabad38Hyderabad29Jaipur20Raipur17Kolkata10Rajkot7Surat4Chennai3Guwahati3Chandigarh2Patna2Dehradun2Varanasi1Lucknow1Nagpur1Pune1Ranchi1

Key Topics

Section 14718Section 14813Reopening of Assessment5Section 684Section 143(3)4Section 23A4Section 133A4Section 1314Disallowance

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

u/s 143(3) of the Income Tax Act 1961 (here-in-after referred to as "the Act") relevant to the Assessment Years 2009-2010 to 2011-12 except the appeal for the 2016-17. Since issues involved in all these appeals are identical, we proceed to dispose of all the appeals by this common order for the sake of convenience

4
Survey u/s 133A4
Section 2503
Penalty3

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

u/s 143(3) of the Income Tax Act 1961 (here-in-after referred to as "the Act") relevant to the Assessment Years 2009-2010 to 2011-12 except the appeal for the 2016-17. Since issues involved in all these appeals are identical, we proceed to dispose of all the appeals by this common order for the sake of convenience

SHRI MANISH GYANCHAND JAIN ,GANDHIDHAM vs. THEACIT, GANDHIDHAM CIRCLE, GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

u/s 143(3) of the Income Tax Act 1961 (here-in-after referred to as "the Act") relevant to the Assessment Years 2009-2010 to 2011-12 except the appeal for the 2016-17. Since issues involved in all these appeals are identical, we proceed to dispose of all the appeals by this common order for the sake of convenience

MANISH GYANCHAND JAIN,GANDHIDHAM vs. ASSTT. COMMR. OF INCOME TAX, GANDHIDHAM CIRCLE, , GANDHIDHAM

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

u/s 143(3) of the Income Tax Act 1961 (here-in-after referred to as "the Act") relevant to the Assessment Years 2009-2010 to 2011-12 except the appeal for the 2016-17. Since issues involved in all these appeals are identical, we proceed to dispose of all the appeals by this common order for the sake of convenience

SHREE MARU KANSARA SONI GNATI,ANJAR vs. ITO EXEMPTION WARD-1 RAJKOT, RAJKOT

In the result, appeal filed by the assessee is allowed

ITA 789/RJT/2025[2017-18]Status: DisposedITAT Rajkot13 Feb 2026AY 2017-18

Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No. 789/Rjt/2025 धििाारण वर्ा/Assessment Year: (2017-18) Shree Maru Kansara Soni Gnati बनाम Income Tax Officer (Exemption), /Vs. C/O Rajesh K Soni, Shashtri Road, Ward- 1, Rajkot, Anjar, Kutch-360 001(Gujarat) It Office, New Aayakar Bhavan,Vatiaka, Rajkot-360 001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarts 1920 N (Appellant) (Respondent)

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 144Section 147Section 148Section 234ASection 250Section 274

234D of the I.T. Act, 1961. 8. That, the findings of the Ld. AO are not justified and are bad- in- law. 9. The appellant craves to add, amend, alter OR DLEETE any of the above grounds of appeals.” 3. When the matter was called for hearing, the learned Counsel for the assessee at the outset submitted that appeal

URVASHI GIRISHBHAI LAL,RAJKOT vs. ITO WD 1(2)(1), RAJKOT, RAJKOT

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

ITA 466/RJT/2025[2013-14]Status: DisposedITAT Rajkot01 Dec 2025AY 2013-14

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 234ASection 250Section 271(1)(c)Section 68

234D of the I.T. Act, 1961. 4. That, the Ld. CIT(A) has wrongly confirmed initiation of penalty proceedings u/s 271(1)(c) of the I.T. Act, 1961. 5. That, the findings of the Ld. CIT(A) are not justified and are bad-in-law. 6. The assessee carves to add, amend, alter and delete any of the above ground

ANSHOYABEN BHAGVANJIBHAI BHOJANI,MORBI vs. INCOME TAX OFFICER, WARD-1, MORBI, MORBI

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

ITA 13/RJT/2026[2017-18]Status: DisposedITAT Rajkot07 Apr 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 13/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2017-18) Anshoyaben Bhagvanjibhai Bhojani, Income Tax Officer, Ward 1, Morbi Shreeji Nagar, B/H. Chhatralaya Road, Vs. Income Tax Office, Aayakar Vibhag, B/H New Bus Stand, Morbi, J.K. Chamber, National Highway-8-A, Gujarat 363641 At- Lalpar, Morbi Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Brnpb6281R (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Hardik Vora, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 115BSection 143Section 147Section 148Section 148ASection 234ASection 250Section 271ASection 68

147 of the Act. 2. On the facts and circumstances of the case as well as law on the subject, the Ld. CIT(A) has erred in confirming the addition of Rs.24,00,000/- under section 68 r.w.s. 115BBE of the Act, without appreciating that the assessee had duly discharged the primary onus by furnishing ledger confirmations, ITR acknowledgements