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3 results for “reassessment u/s 147”+ Section 27clear

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Key Topics

Section 1489Section 143(3)7Section 1477Section 2635Section 1514Reopening of Assessment3Section 263(2)2Section 153C2

KROSS LIMITED,JAMSHEDPUR vs. PCIT, RANCHI, RANCHI

In the result, the appeal of the assessee is allowed

ITA 34/RAN/2022[12-13]Status: DisposedITAT Ranchi06 Jun 2023

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 143(3)Section 147Section 148Section 263Section 263(2)Section 56(2)(vii)

27,523/- to the income of the assesse in the assessment framed u/s 143(3) r.w.s. 147 of the Act on the account of ESI & EPF. 4. The ld. Pr. CIT, on examination of the assessment records, observed that the assessee has issued 10000 equity shares of face value of Rs.100/- each at a premium of Rs.900 per share

DR MABLE KATYARE ,HAZARIBAGH vs. ITO WARD-1(1), HAZARIBAGH

Appeals are allowed

ITA 287/RAN/2017[13-14]Status: DisposedITAT Ranchi08 Apr 2019

Bench: Shri S.S, Godaraassessment Year:2013-14 बनाम / Dr. Mable Katyare, H’Bagh Income Tax Officer, Pan: Afspk1459G Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 10-01-2019 घोषणा क" तार"ख/Date Of Pronouncement -04-2019 Assessment Year:2013-14 बनाम / Ramchandra Prasad Income Tax Officer, Pan: Afopp7929L Ward-1(1), H’Bagh V/S. अपीलाथ" /Appellant ""यथ" /Respondent .. अपीलाथ" क" ओर से/By Appellant Shri Devesh Poddar, Advocate ""यथ" क" ओर से/By Respondent Shri Chandan Das, Jcit-Dr सुनवाई क" तार"ख/Date Of Hearing 09-01-2019 घोषणा क" तार"ख/Date Of Pronouncement 8-04-2019

Section 132Section 143(3)Section 147Section 153C

27-09-2017 & 09-10-2017 passed in case Nos. 10134/HZB/2016-17 and 10019/HZB/2016-17 respectively , involving proceedings u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961; in short ‘the Act’. ITA Nos.287 & 336/Ran/2017 Dr. Mable Katyare & Ramchandra Prasad Page 2 2. Heard both the parties. Case files perused. 3. The first ground raised in both the assesses

ROSHAN MAHESHWARI,JAMSHEDPUR vs. ITO,WARD-3(5), CHAIBASA

In the result, appeals filed by the assessee are allowed

ITA 117/RAN/2019[2009-10]Status: DisposedITAT Ranchi27 Aug 2019AY 2009-10

Bench: S/Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri M.K.Choudhary, AdvFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 143(2)Section 147Section 148Section 151Section 151(1)Section 234A

u/s. 234A and 234B, on the tax payable on the returned income, instead of tax payable on the returned income is unjustified. 9. For that, order grounds if any, would be urged at the time of hearing.’ 3. At the time of hearing, ld A.R. argued the legal issue that the assessment years involved in this case