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2 results for “reassessment u/s 147”+ Section 80P(2)(d)clear

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Key Topics

Section 2635 Section 1485 Section 80P5 Section 148A5 Section 1474 Section 139(1)4 Section 80A3 Section 80P(2)(d)2 Deduction2

SHRI NAGICHANA MAHILA DOODH UTPADAK SAHAKARI MANDALI LTD.,AT. NAGICHANA, TAL. MANGROL, DIST. JUNAGADH vs. THE ITO WARD-1, JUNAGADH

In the result, the appeal of the assessee is allowed

ITA 847/RJT/2024[2018-19]Status: DisposedITAT Rajkot02 Jun 2025AY 2018-19

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

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, ld.SR.DR

Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 250Section 80ASection 80PSection 80P(2)(d)

u/s 80P, in theassessee`s case is correct. 10. Aggrieved by the order of the ld.CIT(A), the assessee is in further appeal before us. 11. Shri D.M. Rindani, Learned Counsel for the assessee, argued that the reasons were recorded on different footing to tax the cash credit transaction to the tune of Rs.2,87,70,000/-. However, the assessing

AMRAPAR SEVA SAHKARI MANDLI LTD,AMRAPAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 324/RJT/2025[2018-19]Status: DisposedITAT Rajkot17 Apr 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 324/Rjt/2025 Assessment Year: (2018-19) Amrapar Seva Sahkari Mandali Ltd. Vs. The Principal Commissioner Of C/O., Sarda & Sarda, Sakar, 1St Floor, Income Tax – 1, Dr. Radha Krishna Road, Opp. Aayakar Bhavan, Race Course Rajkumar Collage, Rajkot - 360001 Ring Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaa0819N (Appellant) (Respondent) Appellant By : Shri Vimal Desai, Ld. Ar : Shri Sanjay Punglia, Ld. Cit(Dr) Respondent By Date Of Hearing : 18/03/2026 : 17/04/2026 Date Of Pronouncement

For Appellant: Shri Vimal Desai, Ld. AR

Section 139(1)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(d)

147 r.w.s. 144B and directing a de-novo assessment on an issue that was never part of the reasons recorded for reopening. 4. The Ld. PCIT has exceeded jurisdiction by setting aside the reassessment order on an issue unrelated to the reason recorded for reopening the assessment when no income was assessed in respect of the issue of reopening