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61 results for “reassessment”+ Section 69clear

Sorted by relevance

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Key Topics

Section 14875Section 69A59Addition to Income56Section 143(3)42Section 14741Section 80I30Section 271(1)(c)28Reassessment22Section 6918Reopening of Assessment

INCOME TAX OFFICER, WARD-1(2)(1), SURAT, SURAT vs. DEEPESH VISHNU AGARWAL, SURAT

In the result, the appeal of the revenue is dismissed

ITA 833/SRT/2024[2017-18]Status: DisposedITAT Surat25 Nov 2025AY 2017-18
Section 144BSection 148Section 149

reassessment proceedings was found to be without infirmity.", "result": "Dismissed", "sections": ["Section 148", "Section 148A", "Section 149", "Section 151", "Section 115BBE", "Section 69

SUMITLAL,SURAT vs. ITO, SURAT

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 545/SRT/2025[201011]Status: DisposedITAT Surat

Showing 1–20 of 61 · Page 1 of 4

17
Section 25016
Penalty13
30 Oct 2025

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2010-2011 Sumitlal, Ito 101-B/2, Sanskrut Flats Umra, Aayakar Bhavan, Bharthana, Vs. Surat-395007. Surat-395007 Pan No. Acxpl 1238 Q Appellant Respondent

For Respondent: Mr. Nitin Paharia, CA&
Section 144Section 251(1)(a)Section 69

reassessment ex parte ex parte under sections 147 read with 144 of the Act on 23.10.2017, treating the sections 147 read with 144 of the Act on 23.10.2017, treating the sections 147 read with 144 of the Act on 23.10.2017, treating the sum of ₹22,24,315/ 22,24,315/- representing the investment in mutual representing the investment in mutual

INCOME TAX OFFICER, ANAVIL BUSINESS CENTRE, ADAJAN vs. ABHISHEK NAVNIT DOSHI , MAHIDHARPURA

In the result, the appeal of the Revenue is allowed for In the result, the appeal of the Revenue is allowed for In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 502/SRT/2025[2014-15]Status: DisposedITAT Surat30 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2014-2015 Ito, Abhishek Navnit Doshi, 405, Income Tax Office, Anavil 204/205, 2Nd Floor, 6/1911-12, Business Centre, Hazira Road, Vs. Jin Shanti Bldg. Mahidharpura, Adajan, Surat-395003. Surat-395009. Pan No. Afhpd 0064 M Appellant Respondent

For Respondent: Mr. Sapnesh Sheth, Advocate

reassessment proceedings, the assessee furnished audit reports, bank statements, export invoices, purchase bills, bank statements, export invoices, purchase bills, bank statements, export invoices, purchase bills, sales registers, and ledger accounts, asserting that all payments sales registers, and ledger accounts, asserting that all payments sales registers, and ledger accounts, asserting that all payments had been effected through recognised banking channels

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

ITA 480/SRT/2025[2017-18]Status: DisposedITAT Surat23 Dec 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

For Appellant: Shri Ramesh Malpani, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 133(6)Section 147Section 148Section 148ASection 151Section 234BSection 68

reassessment notice under Section 148 of the new regime within the time limit surviving under the Income Tax Act read with TOLA and that all notices issued beyond the surviving period were time barred and liable to be set aside. This time- line was also demonstrated in para 112 of the order with an illustration. In the present case

KANCHAN DEVI AGARWAL,SURAT vs. ITO, WARD 1(2)(1), SURAT

The appeal of the assessee is allowed

ITA 479/SRT/2025[2016-17]Status: DisposedITAT Surat23 Dec 2025AY 2016-17

Bench: S/Shri Sanjay Garg & Bijayananda Pruseth

For Appellant: Shri Ramesh Malpani, CAFor Respondent: Shri Ajay Uke, Sr.DR
Section 133(6)Section 147Section 148Section 148ASection 151Section 234BSection 68

reassessment notice under Section 148 of the new regime within the time limit surviving under the Income Tax Act read with TOLA and that all notices issued beyond the surviving period were time barred and liable to be set aside. This time- line was also demonstrated in para 112 of the order with an illustration. In the present case

DHAVAL INDRAVADAN GANDHI,SURAT vs. ITO, WARD 2, BARDOLI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 601/SRT/2025[2012-13]Status: DisposedITAT Surat30 Oct 2025AY 2012-13

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-2013 Shri Dhaval Indravadan Gandhi, Ito Ward-2, At & Post Areth, Tal Mandvi, Aayakar Bhavan, Janta Nagar Surat-394160. Vs. Society, Bardoli-394601. Pan No. Ajjpg 4246 J Appellant Respondent

For Appellant: Ms. Namita Patel, Sr. DRFor Respondent: Mr. Shaunak K. Zaveri, CA
Section 143(3)

69 of the Act and added of the Act and added the same to the total income of the assessee, initiating penalty the same to the total income of the assessee, initiating penalty the same to the total income of the assessee, initiating penalty ITA No. 601/SRT/2025 4 Shri Dhaval Indravadan Gandhi Shri Dhaval Indravadan Gandhi proceedings under section

M/S. PATEL AMBALAL HARGOVANDAS & CO.,,SURAT vs. THE DCIT, CENTRAL CIRCLE-2,, SURAT

In the results, appeal filed by Revenue (in IT(SS)A Nos

ITA 185/SRT/2022[2020-21]Status: DisposedITAT Surat26 May 2023AY 2020-21

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं/.It(Ss)A No.49/Srt/2022 Assessment Year: (2019-20) (Physical Hearing) The Acit, Central Circle-2, Vs. Rasikbhai Narottamdas Patel, Surat. Flat No.9-10, Mahavir Nagar Co.Op H.S. Ltd., Bldg-12, Nr. Gayatri Mandir, Udhna Magdalla Road, Surat – 395007. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Adgpp4550M (Appellant) (Respondent) आयकर अपील सं/.It(Ss)A No.86/Srt/2022 Assessment Year: (2015-16) The Dcit, Central Circle-2, Vs. Ashish Karamshibhai Koshiya, Surat. 40, Jivandeep Soceity, Singanpor Road, Katargam, Surat, Gujarat – 395004. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aojpk1118G (Appellant) (Respondent) आयकर अपील सं/.Ita No.185/Srt/2022 Assessment Year: (2020-21) M/S. Patel Ambalal Hargovandas Vs. The Dcit, Central Circle-2 & Co., Surat. 5/725, Haripura, Bhavaniwad, Opp. Dhobi Sheri, Surat – 395003. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aadfp2517N (Appellant) (Respondent) Appellant By Shri Ashok B. Koli, Cit(Dr) Shri Vartik Choksi, Shri Biren Shah & Shri Respondent By Nitin Gheewala, Ar Date Of Hearing 26/04/2023 Date Of Pronouncement 26/05/2023 आदेश /O R D E R Per Bench:

Section 132Section 143(3)Section 292CSection 69C

reassessment, being to tax an income which has escaped assessment. In that case again it will tantamount to reopening assessment on the basis of an item of income or disallowance, which has already been made in block assessment of the assessee, thereby leaving no income escaping assessment. Under these circumstances we are satisfied that having made addition of Rs.527.85 lakhs

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

ITA 341/SRT/2025[2012-13]Status: HeardITAT Surat19 Jan 2026AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri P.M. Jagasheth, CAFor Respondent: Shri Ashish Kumar, Sr DR
Section 144Section 147Section 148Section 271(1)(c)Section 69

reassessment u/s 144 read with section 147 of the Act, making additions aggregating to Rs.21,99,192/- on account of cash deposits treated as unexplained u/s 69

RITESHKUMAR BHUPENDRABHAI CHOKSI,VADODARA vs. ITO, WARD 1(5), BHARUCH

In the result, the appeal of the assessee in ITA No

ITA 342/SRT/2025[2012-13]Status: HeardITAT Surat19 Jan 2026AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri P.M. Jagasheth, CAFor Respondent: Shri Ashish Kumar, Sr DR
Section 144Section 147Section 148Section 271(1)(c)Section 69

reassessment u/s 144 read with section 147 of the Act, making additions aggregating to Rs.21,99,192/- on account of cash deposits treated as unexplained u/s 69

INCOME TAX OFFICER, SURAT vs. ILESH B PONKIA, SURAT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 901/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jul 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 143(3)Section 148Section 149Section 69A

section 69 of the Act. 6. On appeal, Ld. CIT(A) deleted the addition treating the transaction as genuine transaction. On further appeal before this Tribunal, the Ld. Counsel for the assessee submitted that the reassessment

ITO, WARD-2(3)(2), SURAT, SURAT vs. KISHOR BHANUBHAI ASODARIA, SURAT

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1245/SRT/2024[2015-16]Status: DisposedITAT Surat13 Aug 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 10(38)Section 143Section 147Section 68Section 69

reassessment order passed under section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2015-16. 2. Brief Facts of the case are the assessee is an individual filed his return of income for the asst. year 2015-16 declaring taxable income of Rs.3

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. 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. 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. 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

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 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. 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 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. 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

KAMAKSHI DIAMONDS PRIVATE LIMITED,SURAT vs. ITO WARD 1(1)(3), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 994/SRT/2024[2016-17]Status: DisposedITAT Surat13 Mar 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.994/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) Kamakshi Diamonds Pvt. Ltd. Income Tax Officer, Ward- बनाम/ Office No.203, 2Nd Floor 1(1)(3), Surat, Aaykar Bhawan, Vs. Panchratna Apartment, Majura Gate, Opp. New Civil Dalgrya Sheri, Mahindrapura, Hospital, Surat-395 001 Surat-395 003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaeck 0477 A (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 147Section 148Section 151Section 250Section 69Section 69C

reassessment proceedings under section 147 of the Act are justifiable in law when the notice under section 148 of the Act has been issued after obtaining approval from the Competent Authority under section 151(i) and not section 151(ii) when 3 years from the end of the relevant assessment year had already elapsed. 2. Whether on the facts

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

reassess the income of the other person in accordance with the provision of section 153A of the Act. The Assessing Officer has duly recorded the satisfaction for issuing the notice u/s 153C of the Act. Further, it is not the contention of the assessee that the Assessing Officer has not recorded the satisfaction in the assessee's case

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

reassess the income of the other person in accordance with the provision of section 153A of the Act. The Assessing Officer has duly recorded the satisfaction for issuing the notice u/s 153C of the Act. Further, it is not the contention of the assessee that the Assessing Officer has not recorded the satisfaction in the assessee's case