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11 results for “reassessment”+ Section 234Cclear

Sorted by relevance

Mumbai213Delhi116Bangalore78Ahmedabad43Hyderabad41Jaipur36Pune24Agra21Raipur19Kolkata17Rajkot12Surat11Amritsar11Chandigarh10Indore8Jodhpur7Nagpur6Chennai6Patna4Cochin4Allahabad4Cuttack2Lucknow1Dehradun1

Key Topics

Section 14831Section 80I30Section 143(3)16Section 14713Addition to Income11Reassessment10Reopening of Assessment9Section 254(1)7Section 234B7Deduction

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

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

ITA 1935/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

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. 10. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234C

7
Disallowance7
Section 806

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. 10. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234C

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. 10. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234C

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 502/AHD/2015[2009-10]Status: DisposedITAT Surat24 Apr 2023AY 2009-10

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. 10. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234C

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

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

ITA 503/AHD/2015[2010-11]Status: DisposedITAT Surat24 Apr 2023AY 2010-11

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. 10. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234C

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

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

ITA 504/AHD/2015[2011-12]Status: DisposedITAT Surat24 Apr 2023AY 2011-12

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. 10. On the facts and in circumstances of the case and in law, the CIT(A) erred in upholding the action of the AO in levying interest under section 234C

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 271ASection 68Section 69C

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 OR to amend

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)

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 on 29/09/2012 declaring

LEXUS SOFTMAC,SURAT vs. DCIT, CIRCLE1(1)(1), SURAT

In the result, assessee’s appeal ITA No

ITA 702/SRT/2024[2014-15]Status: DisposedITAT Surat25 Sept 2025AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.702 & 703/Srt/2024 Ays: (2014-15 &2015-16) (Hybrid Hearing) Lexus Softmac, Deputy Commissioner Of F -3 To F-6, Gujarat Hira Bourse, Income-Tax, Circle 1(1)(1), बनाम/ Gems & Jewellery Park, Surat Room No.108, Vs. Ichchhapore, Aayakar Bhawan, Majura Surat - 394510 Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfl 0495 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K Kapadia, C.A. राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 69C

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 20.05.2024 by the National Faceless Appeal Centre, Delhi/ Ld. Commissioner of Income Tax (Appeals) [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by the Assessing Officer (in short

LEXUS SOFTMAC,SURAT vs. DCIT, CIRCLE 1(1)(1), SURAT

In the result, assessee’s appeal ITA No

ITA 703/SRT/2024[2015-16]Status: DisposedITAT Surat25 Sept 2025AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.702 & 703/Srt/2024 Ays: (2014-15 &2015-16) (Hybrid Hearing) Lexus Softmac, Deputy Commissioner Of F -3 To F-6, Gujarat Hira Bourse, Income-Tax, Circle 1(1)(1), बनाम/ Gems & Jewellery Park, Surat Room No.108, Vs. Ichchhapore, Aayakar Bhawan, Majura Surat - 394510 Gate, Opp. New Civil Hospital, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabfl 0495 P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K Kapadia, C.A. राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 19/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 69C

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) both dated 20.05.2024 by the National Faceless Appeal Centre, Delhi/ Ld. Commissioner of Income Tax (Appeals) [in short, ‘CIT(A)’] for the assessment years (AYs) 2014-15 and 2015-16, which in turn arose out of separate assessment orders passed by the Assessing Officer (in short

KETAN NATVARLAL SHAH,VAPI vs. INCOME TAX OFFICER, SURAT

In the result, the appeal of the assessee is allowed

ITA 894/SRT/2023[2013-14]Status: DisposedITAT Surat03 Feb 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year:2013-14

Section 143(3)Section 147Section 148Section 148ASection 234BSection 274

reassessment order dated 17.05.2022 the assessee had filed an appeal before the first appellate authority which was decided by Ld. CIT(A) vide the impugned order and the appeal of the assessee was dismissed. 4. Now the assessee is in second appeal before us. The following grounds have been taken in this appeal: 1. On the facts