Search: reassessment

115 results for “reassessment”+ Section 139(4)clear

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Section 148138 Section 14784 Section 80I82 Section 143(3)78 Addition to Income70 Section 271(1)(c)61 Section 69A57 Reopening of Assessment36 Disallowance29

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

In the result, the appeal of the assessee stands allowed

ITA 1721/AHD/2017[2012-13]Status: DisposedITAT Surat26 Jul 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P.Meenaआ.अ.सं./I.T.A.No’S.1720 & 1721/Ahd/2017 िनधा"रणवष"/Assessment Years: 2011-12 & 2012-13 Suresh B Desai, Vs. Deputy Commissioner Of 101, Vishal Apartment, Near Jamna Income Tax, Central Circle – Nagar Bus Stand, Ghod Dod Road, 3, Surat. Surat – 395 007. [Pan: Aappd 7237 H] अपीलाथ" Appellant ""यथ"/Respondent Shri Rasesh Shah – Ca िनधा"रतीक"ओरसे /Assessee By Shri S.R.Meena –Sr.Dr राज"वक"ओरसे /Revenue By 26.07.2019 सुनवाईकीतारीख/ Date Of Hearing: 26.07.2019 उ"ोषणाक"तारीख/Pronouncement On: आदेश /O R D E R Per O.P.Meena, Am: The Above Two Appeals By The Assessee Are Directed Against The 1. Common Order Of Learned Commissioner Of Income Tax(Appeals)-4, Surat (In Short The “Cit(A)”) Dated 29.05.2017 For The A.Y. 2011-12 & 2012-13 Challenging The Confirmation Of Penalty Levied U/S.271(1)(C) Of The Act Amounting To Rs.2,01,980/- & Rs.18,370/- Respectively.

Section 132Section 132(1)Section 139(1)Section 143(3)Section 153ASection 271(1)(c)

139(4) of the Act. However, despite the fact that there is no requirement of proving mens-rea specifically, but still were are of the view that the word “conceal” inherently carries with it the requirement of establishing that there was a conscious act or omission on the part of the assessee to hide his true income. Section 153A provides

Showing 1–20 of 115 · Page 1 of 6

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

SURESH B DESAI,,SURAT vs. DCIT CENTRAL CIRCLE-3,, SURAT

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE,, BHARUCH

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX,, BHARUCH

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. ASSTT. COMMISSIONER OF INCOME TAX., BHARUCH

ENVIRO TECHNOLOGY LIMITED,,ANKLESHWAR vs. THE ACIT.,BHARUCH CIRCLE,, BHARUCH

ENVIRO TECHNOLOGY LTD.,,ANKLESHWAR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE-2,, BHARUCH

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ADDL.CIT,BHARUCH CIRCLE,, BHARUCH

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. ACIT,BHARUCH CIRCLE,, BHARUCH

BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,, BHARUCH

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,ANKLESHWAR vs. DY. COMMISSIONER OF INCOME TAX,BHARUCH CIRCLE,, BHARUCH

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

VAPI MARCHANT SAVING AND CREDIT CO-OP SOCIETY LIMITED ,VAPI vs. INCOME TAX OFFICER, WARD-9, VAPI, VAPI