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4 results for “reassessment u/s 147”+ Section 271Bclear

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Key Topics

Section 14813 Section 14710 Section 142(1)5 Penalty4 Reopening of Assessment4 Addition to Income4 Section 1393 Section 1513 Section 271(1)(b)

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)

3

271B and 271F of the Act. 8. That, the Ld. AO has wrongly charged interest u/s 234A and 234B of the Act. 9. That, the findings of the Ld. AO are not justified and are bad-in-law. The appellant craves to add, amend, alter or delete any of the above grounds of appeal” Page

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)

271B and 271F of the Act. 8. That, the Ld. AO has wrongly charged interest u/s 234A and 234B of the Act. 9. That, the findings of the Ld. AO are not justified and are bad-in-law. The appellant craves to add, amend, alter or delete any of the above grounds of appeal” Page

YESHA DHIRAJLAL THAKRAR,RAJKOT vs. THE DCIT, NFAC DELHI, DELHI

In the result, appeal of the assessee in ITA no

ITA 75/RJT/2023[2013-14]Status: HeardITAT Rajkot18 Aug 2023AY 2013-14

Bench: Ld. Cit(A) From Penalty Order Dated 29.01.2022 (Din: Itba/Pnl/F/271(1)(B)/2021-22/1039193062(1)) Passed By Ld. Assessing Officer,Nfac, Delhi(Hereinafter Called “The Ao”) U/S 271(1)(B) Of The 1961 Act Levying Penalty Of Rs. 30,000/- Against The Assesse For Non Compliance Of Three Notices Dated 27.07.2021, 06.08.2021 & 16.08.2021 Issued During Reassessment Proceedings , All Three Aforesaid Notices U/S 142(1) Of The 1961 Act. The Proceedings Were Conducted Before Division Bench Through E-Court Through Virtual Hearing Mode.

For Appellant: Shri R D Lalchandani,AdvocateFor Respondent: Shri. A.K.Pandey, Sr. DR

Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 271(1)(b)Section 271BSection 56(2)(vii)

271B(sic. 271(1)(b)) of the Act. The levy of Penalty is not justified.” 3. The brief facts of the case are that the reassessment proceedings u/s 147 read with Section

ASHISH MANSUKHLAL GOKANI,MITHAPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, appeal filed by the assessee is allowed

ITA 483/RJT/2025[2013-14]Status: DisposedITAT Rajkot28 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Sainiआयकरअपील सं. /Ita No.483/Rjt/2025 िनधा"रण वष"/Assessment Year : 2013-14 बनाम Ashish Mansukhlal Gokani Commissioner Of Income Tax Mithapur, Dist: Devbhoomi, (Appeals), / Dwarka (Guj) – 361345 National Faceless Assessment Vs [Mahesh N. Paun Advocate, Centre (Nfac), Income Tax Taxation Consultant, Shreeji Department, Delhi Chambers, 17-Nava Para, Near S.B.I. (Adb), Jam-Khambhaliya, Gujarat – 361305] "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappg2259N (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Mahesh Paun, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 139Section 147Section 148Section 151Section 250(6)Section 271BSection 68

147 r.w.s. 144 of the Act on 29.03.2022. Ashish Mansukhlal Gokani vs. CIT(A) 2. The grounds of appeal raised by the assessee are as follows: “(1) Learned Commissioner of Appeals (NFAC) erred by not considering the submission made by the Appellant and bad in law by confirming the addition of Rs. 7,49,971/- with huge demand