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4 results for “reassessment”+ Section 234Aclear

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Mumbai205Delhi176Bangalore97Ahmedabad75Jaipur61Hyderabad53Chennai35Pune29Agra20Indore18Nagpur14Rajkot14Kolkata14Amritsar11Ranchi11Chandigarh11Jodhpur10Cochin10Visakhapatnam9Patna7Allahabad5Guwahati5Dehradun4Raipur4Surat4Lucknow2

Key Topics

Section 1488Section 1476Section 234A4Addition to Income4Section 143(3)3Section 683Penalty3Section 254(1)2Section 1442Section 271(1)(c)

MANISH BHOGILAL SHAH,MUMBAI vs. INCOME TAX OFFICER-3, NAVSARI, NAVSARI

In the result, the appeal of the assessee is treated as allowed for statistical purpose

ITA 687/SRT/2025[2017-18]Status: DisposedITAT Surat27 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.687/Srt/2025 िनधा"रण वष" /Assessment Year : 2017-18 Manish Bhogilal Shah The Income Tax Officer-3 बनाम/ 6/B, Crown Mansion Navsari – 396 445 V/S. Ground Floor Forjeet Street, Cross Lane, Mumbai – 400 026 "थायी लेखा सं./Pan: Acqps 6699 F (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08 /12/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: Manish Bhogilal Shah Vs. Ito Asst. Year : 2017-18 2

For Appellant: Shri Himanshu Gandhi, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 147Section 234ASection 250Section 271A
2
Cash Deposit2
Reopening of Assessment2
Section 68
Section 69C

234A, 234B, 234C and 234D of the Income Tax Act, 1961. 2. Ground 8. On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in confirming invocation of penalty provisions under Section 271AAC, 270A and 272A(1)(d) of the Income Tax Act, 1961. 3. Ground 9. Appellant craves leave to add further grounds

JAYENDRASINH BHIKHUBHAI SOLANKI,SILVASSA vs. INCOME TAX OFFICER- SILVASSA, SILVASSA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1244/SRT/2024[2011-12]Status: DisposedITAT Surat07 Mar 2025AY 2011-12

Bench: Shri Pawan Singh, Jidicial Member & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1244/Srt/2024 Assessment Year: (2011-12) (Hybrid Processing Hearing) Jayendrasinh Bhikhubhai Solanki बनाम/ Income Tax Officer, Silvassa Ward, 37/3, Trimurti Bhavan, High School Vs. Income Tax Office, Vee Bee Mall, Faliya, Naroli, Silvassa-396 230 Near Civil Court, Tokarkhada, Silvassa -396 230 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Angps 4011 C (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 143(3)Section 147Section 148Section 234ASection 250Section 271(1)(c)Section 69A

reassessment proceeding under section 147 of Income Tax Act, 1961. 3. On the facts and circumstances of the case and law, the Ld. CIT(A) failed to consider that no other addition is permissible, if no addition made on basis of reasons recorded for reopening. 4. On the facts and circumstances of the case and law, the Ld.CIT(A) erred

DESIGNER EXIM PVT. LTD.,MUMBAI vs. INCOME TAX OFFICER, 1(1)(2), SURAT

In the result, this appeal of the assessee is allowed

ITA 14/SRT/2022[2012-13]Status: DisposedITAT Surat22 Mar 2023AY 2012-13

Bench: Shri Pawan Singh(Physical Hearing) M/S Designer Exim Pvt. Ltd., I.T.O., D-1203, Panchsheel Heights, Opp.- Ward 1(1)(2), Vs. Pizza Hut, Mahavir Nagar, Kandivali Surat. West, Mumbai, Maharashtra-400067 Pan No. Aabcd 4298 H Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 147Section 148Section 234ASection 254(1)

234A, 234B, 234C and 234D of the Act. 6. The appellant crave leave to add, amend, alter and / or vary any of the grounds of appeal before or at the time of hearing.” 2. Brief facts of the case are that the assessee is a company, engaged in export of fabric and dress material, filed its return of income

GANI MOHAMMAD POPAT,SURAT vs. ITO, WARD-3, VAPI

In the result, grounds No

ITA 514/SRT/2019[2007-08]Status: DisposedITAT Surat02 May 2023AY 2007-08

Bench: Shri Pawan Singh(Virtual Hearing) Popat Yasin Abdulganibhai, I.T.O., Son & L/H Of Late Gani Mohammad Ward-3, Vs. Popat, Vapi. Bombay Market, Zanda Chowk, Near S.T. Bus Depot, Vapi. Pan No. Akvpp 0747 J Appellant/ Assessee Respondent/ Revenue

Section 147Section 234ASection 234BSection 254(1)Section 271(1)(c)

234A of the Act. 11. The learned CIT(A) erred in fact and in law in confirming the action of the Id. AO in charging interest u/s. 234B of the Act. 12. The learned CIT(A) erred in fact and in law in confirming the action of the Id. AO in initiating penalty