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32 results for “reassessment”+ Section 163clear

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Key Topics

Section 69A56Section 80I48Section 271(1)(c)40Addition to Income25Section 14720Section 153C20Penalty19Section 14818Section 25017Section 143(3)

SHRI SUDEEP MAHENDRABHAI SHAH,,SURAT vs. THE INCOME TAX OFFICER, WARD1(3)(5),, SURAT

In the result, the appeal of the assessee is partly allowed

ITA 2423/AHD/2016[2008-09]Status: DisposedITAT Surat28 May 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meena

Section 132(4)Section 143Section 147Section 148

reassessment under section 147 of the IT Act must fail.” Reliance is further placed in the case of Peass Industrial Engineering 12. (P) Ltd. v. DCIT [2016] 73 taxmann.com 185 (Gujarat) where information received from Investigation Wing, Ahmedabad was held to be sufficient material to constitute reason to believe for reopening of assessment even in the case where scrutiny assessment

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

In the result, appeal of the assessee is allowed

Showing 1–20 of 32 · Page 1 of 2

13
Reopening of Assessment11
Deduction8
ITA 498/AHD/2015[2011-12]Status: DisposedITAT Surat08 Jun 2022AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

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

In the result, appeal of the assessee is allowed

ITA 497/AHD/2015[2010-11]Status: DisposedITAT Surat08 Jun 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

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

In the result, appeal of the assessee is allowed

ITA 2019/AHD/2014[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

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

In the result, appeal of the assessee is allowed

ITA 2018/AHD/2014[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

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

In the result, appeal of the assessee is allowed

ITA 1474/AHD/2017[2009-10]Status: DisposedITAT Surat08 Jun 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

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

In the result, appeal of the assessee is allowed

ITA 1473/AHD/2017[2008-09]Status: DisposedITAT Surat08 Jun 2022AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

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

In the result, appeal of the assessee is allowed

ITA 1845/AHD/2016[2012-13]Status: DisposedITAT Surat08 Jun 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

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

In the result, appeal of the assessee is allowed

ITA 1471/AHD/2017[2013-14]Status: DisposedITAT Surat08 Jun 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 147Section 148Section 234DSection 254(1)Section 271(1)(c)Section 80I

163/- , interest earned on GEB deposits amounting to Rs. 1,28,136/- and interest on fixed deposits and other deposits amounting to Rs. 12,13,380/- ought not to be excluded while computing deduction under Section 80IA of the Act. 6. On the facts and in the circumstances of the case and in law, it is submitted that expenditure estimated

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 186/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

reassessment proceedings were initiated wrongly without considering the facts on the record. The CIT(A) forwarded submission of assessee to AO and obtained the remand report, which is at para 8.11 of the appellate order. He noted that AO issued notice as per the PAN data base and address of the bank for KYC verification. The CIT(A) also noticed

M/S. MANIPRABHA IMPEX PVT. LTD.,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1579/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

reassessment proceedings is a legal issue which goes to the root of the matter and no further inquiry is needed for deciding the said legal issue as all facts are already on record, hence we admit the said additional ground of appeal of the assessee for adjudication. 8. The facts necessary for disposal of these appeals are stated in brief

M/S. DHARAM IMPEX,,SURAT vs. THE DY. CIT, CENTRAL CIRCLE-4,, SURAT

In the result, the appeal of the assessee for AY 2008-09 in ITA No

ITA 1580/AHD/2017[2014-15]Status: DisposedITAT Surat26 Aug 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./It(Ss)A Nos.288 To 293/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2009-10 To 2014-15) (Physical Court Hearing) M/S Kangan Jewels Pvt. Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadck 2552 R अपीलाथ" / Appellant ""यथ" /Respondent आयकर अपीलसं./It(Ss)A Nos.306 To 311/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1579/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Maniprabha Impex Pvt.Ltd. Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm 6219 L अपीलाथ" /Appellant) ""यथ" /Respondent) आयकर अपीलसं./It(Ss)A Nos.312 To 317/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2008-09 To 2013-14) आयकर अपीलसं./Ita Nos.1580/Ahd/2017 ("नधा"रणवष" / Assessment Year: (2014-15) M/S Dharam Impex Deputy Commissioner Of C/O 106, Saryu Chambers, Income-Tax, Central Circle-4, Vs. Jadakhadi Mahidharpura, Surat- Surat 395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaffd 2692 C अपीलाथ" /Appellant) ""यथ" /Respondent)

Section 144Section 153C

reassessment proceedings is a legal issue which goes to the root of the matter and no further inquiry is needed for deciding the said legal issue as all facts are already on record, hence we admit the said additional ground of appeal of the assessee for adjudication. 8. The facts necessary for disposal of these appeals are stated in brief

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

ITA 2971/AHD/2014[2009-10]Status: DisposedITAT Surat08 Aug 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

Section 143(3)Section 251(1)Section 271(1)Section 271(1)(c)

163 ITR 487 > F.C. Agarwal Vs CIT (Gauhati) 102 ITR 408 > CIT Vs J.K.A. Subramania Chettiar (Mad) 110 ITR 602 > Ravi & Co. Vs ACIT (Mad) 271 ITR 286 5.3 It is an obligatory duty cast upon income derived from any source under various heads and indicate the income under each head, which is chargeable to income-tax, after making