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3 results for “reassessment u/s 147”+ Section 2(22)(e)clear

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Key Topics

Section 14813Section 1479Section 143(3)6Reassessment3Reopening of Assessment3Section 682Section 1442Section 144B2Addition to Income

MARS MERCANTILES PVT.LTD.,DHANBAD vs. ASSISTANT COMMISSIONE OF INCOME TAX, CENTRAL CIRCLE, DHANBAD, DHANBAD

In the result, appeal of the assessee is allowed

ITA 73/RAN/2022[2012-13]Status: DisposedITAT Ranchi05 Jun 2023AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2012-13

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Shri Pranab Kr. Koley, Sr. DR
Section 143(3)Section 147Section 148Section 68

E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A), Patna-3 vide Order No. ITBA/APL/S/250/2022-23/1045044930(1) dated 30.08.2022 against the order of ACIT, Circle-2, Dhanbad u/s. 143(3) read with sections 147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated

2

HIRALAL AGENCIES PVT. LTD.,,RANCHI vs. DCIT, CIRCLE-1, RANCHI

Appeal of the assessee is allowed

ITA 288/RAN/2024[2011-12]Status: DisposedITAT Ranchi20 Nov 2025AY 2011-12

Bench: the Ld. CIT(A) where appeal of the assessee was dismissed sustaining the order of the AO.

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 151(1)

E R PER SONJOY SARMA, JUDICIAL MEMBER: This appeal by the assessee against the order of NFAC, Delhi dated 24.05.2024 arises out of the order of the Assessing Officer passed under Section 147 read with Section 144 of the Income-tax Act, 1961 (“the Act”) for the assessment year 2011–12. 2. Background and facts of that case are that

KONDA KARABI,JAMSHEDPUR vs. DCIT, CIRCLE-1, JAMSHEDPUR

In the result, the grounds of appeal raised by the assessee are allowed for statistical for statistical purposes

ITA 4/RAN/2025[2018-19]Status: DisposedITAT Ranchi12 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahaykonda Karabi, D.C.I.T., G/15, Nargis, Ashiana Garden Sonari, Circle-1, Vs. Jamshedpur-831011 Jamshedpur. Pan No. Abwpk 3757 F Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 144BSection 147Section 148Section 148ASection 151Section 151A

22,93,775/- as a long term capital gain on the two properties under Section 143(3) read with section 147 and Section 144B of the Income Tax Act, 1961 (in short, the Act). 4. Aggrieved by the order of Assessing Officer, the assessee preferred appeal before the ld. CIT(A), who vide the impugned order, partly allowed the addition