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287 results for “reassessment”+ Section 2(13)clear

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Key Topics

Section 143(3)119Section 148103Addition to Income84Section 14757Disallowance34Section 254(1)32Reopening of Assessment32Reassessment31Section 80I30

BALMUKUND M VAISHNAV,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

13. Aggrieved by the order of the Ld. CIT(A), the Assessee as well as Revenue are in appeal before us. 14. In these cross appeals, the contention of the Revenue is that addition made by the Assessing Officer on account of bogus purchase at the rate of 100% should be sustained, whereas the contention of the assessee is that

INCOME TAX OFFICER, WARD-2(3)(8), SURAT vs. MAHAVEER SHANTILAL JAIN, SURAT

ITA 453/SRT/2019[2013-14]Status: Disposed

Showing 1–20 of 287 · Page 1 of 15

...
Bogus Purchases28
Limitation/Time-bar26
Section 26322
ITAT Surat
25 Sept 2023
AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

reassess can be validly assumed must be fulfilled. The Apex Court while construing the second proviso to section 34(3) of the Income-tax Act, 1921 held as under : The first part of the proviso released the operation of the proviso from the restriction imposed by section 34 only in respect of the time- limit within which any action

INCOME TAX OFFICER, SURAT vs. SATYAM EDUCATIONAL TRUST, SILVASA

In the result, ground of appeal raised by the revenue in this appeal is dismissed

ITA 166/SRT/2023[2014-15]Status: DisposedITAT Surat14 Sept 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 13(1)(c)Section 143(3)Section 147Section 254(1)

reassessment, the Assessing Officer recorded that in response to various notices, the assessee neither explained the fact nor furnished any documentary evidences. The Assessing Officer accordingly disallowed the application of income under Section 11 and 13 of Rs.30,52,808/-. 12. Aggrieved by the action of Assessing Officer, the assessee filed appeal before ld. CIT(A). Appeal of assessee against

INCOME TAX OFFICER, SURAT vs. SATYAM EDUCATIONAL TRUST, SILVASA

In the result, ground of appeal raised by the revenue in this appeal is dismissed

ITA 167/SRT/2023[2014-15]Status: DisposedITAT Surat14 Sept 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 11Section 13(1)(c)Section 143(3)Section 147Section 254(1)

reassessment, the Assessing Officer recorded that in response to various notices, the assessee neither explained the fact nor furnished any documentary evidences. The Assessing Officer accordingly disallowed the application of income under Section 11 and 13 of Rs.30,52,808/-. 12. Aggrieved by the action of Assessing Officer, the assessee filed appeal before ld. CIT(A). Appeal of assessee against

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY.CIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 3278/AHD/2015[2012-13]Status: DisposedITAT Surat09 Nov 2021AY 2012-13

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

13. The assessee has raised the following grounds of appeal:- “(1) That on facts and in law, the learned CIT(A) has grievously erred in confirming the disallowance of deduction u/s 80P(2)(a)(iii) of the Act of Rs.4,02,379/-.” 14. Further vide application dated 03.08.2021the assessee has raised the following additional ground:- “1. That on facts

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE ACIT.,CIRCLE-6,, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 2198/AHD/2015[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

13. The assessee has raised the following grounds of appeal:- “(1) That on facts and in law, the learned CIT(A) has grievously erred in confirming the disallowance of deduction u/s 80P(2)(a)(iii) of the Act of Rs.4,02,379/-.” 14. Further vide application dated 03.08.2021the assessee has raised the following additional ground:- “1. That on facts

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 2386/AHD/2016[2009-10]Status: DisposedITAT Surat09 Nov 2021AY 2009-10

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

13. The assessee has raised the following grounds of appeal:- “(1) That on facts and in law, the learned CIT(A) has grievously erred in confirming the disallowance of deduction u/s 80P(2)(a)(iii) of the Act of Rs.4,02,379/-.” 14. Further vide application dated 03.08.2021the assessee has raised the following additional ground:- “1. That on facts

THE AMROLI VIBHAG VIVIDH KARYAKARI SAHAKARI MANDLI LTD.,,SURAT vs. THE DCIT.,CIRCLE-2(3),, SURAT

In the result ground No. 2 of the appeal is dismissed

ITA 1764/AHD/2017[2014-15]Status: DisposedITAT Surat09 Nov 2021AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

13. The assessee has raised the following grounds of appeal:- “(1) That on facts and in law, the learned CIT(A) has grievously erred in confirming the disallowance of deduction u/s 80P(2)(a)(iii) of the Act of Rs.4,02,379/-.” 14. Further vide application dated 03.08.2021the assessee has raised the following additional ground:- “1. That on facts

NA vs. ARI MALESAR BEHDIN ANJUMAN,NAVSARIVS.INCOME TAX OFFICER, EXEMPTION WARD, SURAT

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/SRT/2018[2013-14]Status: DisposedITAT Surat07 Feb 2020AY 2013-14

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.272/Srt/2018 "नधा"रण वष"/Assessment Year: 2013-14 Navsari Malesar Behdin Anjuman, V The Income Tax Officer, Agiary Street, Malesar, Navsari S Exemption Ward, Surat. Taluka, Navsari – 396 445. . [Pan: Aaatn 6124 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri H.R.Vepari – Ca राज"वक"ओरसे /Revenue By Shri O.P.Vaishav – Cit - Dr

Section 11Section 11(1)(d)Section 12Section 12A

Reassessment proceedings u/s.148 started on Assessments concluded on Navsari Malesar Behdin Anjuman Vs. ITO, Exemption Ward, Surat /ITA No.272/SRT/2018 for A.Y. 2013-14 Page 5 of 14 The Tribunal held that as long as objects of the society were charitable in nature in years earlier to year in which registration u/s.12A was granted and no adverse findings were given with

ITO, WARD-2(3)(7),, SURAT vs. DIPAKKUMAR S. MEHTA,, SURAT

In the result, the appeal of the Revenue in (ITA No

ITA 1503/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

13. As observed earlier not only there existed new information with the AO from the credible sources, but also he had applied his mind and recorded the conclusion that the purchases claimed were non-genuine/bogus and therefore bogus, (clearly meaning that what was disclosed was false and untruthful). The requirements of section 147 r.w.s. 148 have clearly been

DEEPAK S. MEHTA,,SURAT vs. ITO, WARD-2(3)(7),, SURAT

In the result, the appeal of the Revenue in (ITA No

ITA 1461/AHD/2017[2007-08]Status: DisposedITAT Surat22 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1503/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) The Ito, Ward-2(3)(7), Vs. Shri Dipakkumar S. Mehta, Surat. Prop. Of Seema Impex, 401, 6/1582, Kumbhar Sheri, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Revenue) (Assessee) आयकरअपीलसं./Ita No.1461/Ahd/2017 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Shri Deepak S. Mehta, Vs. The Ito, Ward-2(3)(7), C/O. 302, Nishit Diamond Complex, Surat. Gujjar Falia, Mahidharpura, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afapm8151K (Assessee) (Revenue)

For Appellant: Shri Himashu Gandhi, CAFor Respondent: Shri O.P. Vaishnav, CIT(DR)
Section 142(1)Section 143(2)Section 143(3)Section 148Section 151

13. As observed earlier not only there existed new information with the AO from the credible sources, but also he had applied his mind and recorded the conclusion that the purchases claimed were non-genuine/bogus and therefore bogus, (clearly meaning that what was disclosed was false and untruthful). The requirements of section 147 r.w.s. 148 have clearly been

INCOME TAX OFFICER WARD 2(3)(7), SURAT vs. SHRI ATUL KAILASHCHANDRA MEHTA, SURAT

In the result, appeals filed by the Revenue ( in ITA No

ITA 107/SRT/2017[2008-09]Status: DisposedITAT Surat20 Sept 2021AY 2008-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rohit Vijayvargiya - CAFor Respondent: Shri Ritesh Mishra – CIT(DR)
Section 132(4)Section 144

section 143(2)of the Act, therefore, ld CIT(A) has rightly held that assessing officer does not have jurisdiction to frame the assessment order. The ld Counsel further pointed out that default of non-issue of notice u/s 143(2) of the Act is fatal to the order of re-assessment and have rendered the whole reassessment proceeding void

INCOME TAX OFFICER WARD 2(3)(8), SURAT vs. SHRI MUKESH MAHAVIR PRASAD SEN , SURAT

In the result, appeals filed by the Revenue ( in ITA No

ITA 106/SRT/2017[2007-08]Status: DisposedITAT Surat20 Sept 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.106/Srt/2017 ("नधा"रणवष" / Assessment Year: (2007-08) (Virtual Court Hearing) The Income Tax Officer, V Shri Mukesh Mahavirprasad Sen, Ward-2(3(8), Surat. 6/1862-63, 3Rd Floor, Office S. No.305, Ghanshyam Bhuvan, Bal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bcsps 0173 F (Assessee) (Respondent) आयकरअपीलसं./Ita No.107/Srt/2017 ("नधा"रणवष" / Assessment Year: (2008-09) (Virtual Court Hearing) The Income Tax Officer, V Shri Atul Kailashchandra Mehta, Ward-2(3)(7), Surat. S. 7/2496, Office No.2, Shastru Chambers, Maznine Floor, Chandulal Sheri, Mahidharpura, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Alxpm 7834 Q (Assessee) (Respondent) Assessee By : Shri Rohit Vijayvargiya - Ca Respondent By : Shri Ritesh Mishra – Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/06/2021 घोषणाक"तार"ख/Date Of Pronouncement : 20/09/2021 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Rohit Vijayvargiya - CAFor Respondent: Shri Ritesh Mishra – CIT(DR)
Section 132(4)Section 144

section 143(2)of the Act, therefore, ld CIT(A) has rightly held that assessing officer does not have jurisdiction to frame the assessment order. The ld Counsel further pointed out that default of non-issue of notice u/s 143(2) of the Act is fatal to the order of re-assessment and have rendered the whole reassessment proceeding void

M/S. SHANGRILA LATEX INDUSTRIES LIMITED,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX - 4, SURAT

In the result, appeal filed by the assessees is allowed

ITA 38/SRT/2017[2006-07]Status: DisposedITAT Surat28 Sept 2022AY 2006-07

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.38/Srt/2017 Assessment Year: (2006-07) (Physical Court Hearing) Shangrila Latex Industries Limited, Vs. The Acit, Circle-4, C/O. B.M. Parekh & Co., 203, 2Nd Surat. Floor, Navjivan Society, Bldg. No. 03, Lamington Road, Mumbai-400008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaics1479E (Appellant) (Respondent) Assessee By Shri Sanjay S. Kapadia, Ca Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 01/07/2022 28/09/2022 Date Of Pronouncement

Section 143(3)Section 147Section 148Section 234BSection 71

section 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 31.03.2014. 2. Grounds of appeal raised by the assessee are as follows: “1. On the facts and circumstances of the case and in law, the ld. CIT(A) has erred in confirming the addition of Rs.3,63,65,889/- on account

MOHANBHAI RAGHAVBHAI BELADIYA,SURAT vs. INCOME TAX OFFICER, WARD - 3(2)(5), SURAT

In the result, the appeal of the assessee is allowed in the terms indicated above

ITA 359/SRT/2023[2012-13]Status: DisposedITAT Surat15 Aug 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.359/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Mohanbhai Raghavbhai Beladiya, Vs. The Ito, 41-42, Vishnu Nagar Society – 1, Ward-3(2)(5), Ankur Char Rasta, A. K. Road, Surat Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aospb9227J (Assessee) (Respondent)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250(6)Section 68

13. Aggrieved by the order of Assessing Officer, the assessee carried the matter in appeal before the ld. CIT(A), who has confirmed the action of the Assessing Officer. The ld CIT(A) observed that the assessee before the Assessing Officer, could not substantiate its claim of opening cash balance of Rs.18,82,815/-, whether it was from assessee

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

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year." 10. Since the assessment under section 153A is required to be made after a search under section 132 or requisition under section 132A, it may be germane to refer to the provisions

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

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year." 10. Since the assessment under section 153A is required to be made after a search under section 132 or requisition under section 132A, it may be germane to refer to the provisions

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

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year." 10. Since the assessment under section 153A is required to be made after a search under section 132 or requisition under section 132A, it may be germane to refer to the provisions

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

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

ITA 500/AHD/2015[2007-08]Status: DisposedITAT Surat24 Apr 2023AY 2007-08

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts

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

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

ITA 501/AHD/2015[2008-09]Status: DisposedITAT Surat24 Apr 2023AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 147Section 148Section 234BSection 234B(3)Section 254(1)Section 80Section 80I

reassessment or recomputation exceeds the tax on total income determined on the basis of regular assessment. Grounds of appeal raised in the appeal against the additions/disallowances made in the assessment order passed under section 14(3) which continue in the assessment order passed under section 143(3) read with section 147 of the Act. 6. On the facts