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14 results for “reassessment u/s 147”+ Section 154clear

Sorted by relevance

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Key Topics

Section 14818Section 271(1)(c)10Addition to Income10Section 1479Section 143(3)8Reopening of Assessment6Disallowance5Section 1444Section 133A

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)

154 of the Act by assessee on account of additional business income, granted credit of such additional income. The ld CIT(A) thus, granted set of income, which was voluntarily offered by the assessee in response to notice under section 153A, to which the assessee is legally eligible. Thus, we do find any reasons for interference in the order passed

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

4
Reassessment4
Condonation of Delay4
Survey u/s 133A4
ITA 52/SRT/2022[2015-16]Status: Disposed
ITAT Surat
23 Dec 2022
AY 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)

154 of the Act by assessee on account of additional business income, granted credit of such additional income. The ld CIT(A) thus, granted set of income, which was voluntarily offered by the assessee in response to notice under section 153A, to which the assessee is legally eligible. Thus, we do find any reasons for interference in the order passed

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)

154 of the Act by assessee on account of additional business income, granted credit of such additional income. The ld CIT(A) thus, granted set of income, which was voluntarily offered by the assessee in response to notice under section 153A, to which the assessee is legally eligible. Thus, we do find any reasons for interference in the order passed

M/S. MAC INDUSTRIES,,VALSAD vs. THE INCOME TAX OFFICER, WARD- 6,, VAPI

In the result, the appeal filed by the assessee is allowed

ITA 1036/AHD/2016[2009-10]Status: DisposedITAT Surat19 Oct 2020AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1036/Ahd/2016 ("नधा"रणवष" / Assessment Year: (2009-10) M/S. Mac Industries, Vs. Income Tax Officer, Plot No.1, 2407/2, Gidc, Sarigam, Ward-6, Vapi. Ta- Umbergaon, Valsad-396230. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefm2011M (Assessee) (Respondent) Assessee By : Shri Hardik Vora - Ar Respondent By : Ms Anupama Singhla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 22/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

For Appellant: Shri Hardik Vora - ARFor Respondent: Ms Anupama Singhla – Sr. DR
Section 143(3)Section 147Section 40

147 of the Act. During such reassessment proceedings, the Assessing Officer examined the question of remuneration paid by the firm to the partners. He was of the opinion that the ceiling of such remuneration for the purpose of claiming deduction had to be computed after ignoring the interest income of the assessee-firm earned on fixed deposits which came

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

In the result, appeal of the assessee is allowed

ITA 2868/AHD/2016[2009-10]Status: DisposedITAT Surat05 Apr 2022AY 2009-10

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Abhishek Gautam – S. DR
Section 133ASection 143(3)Section 148

154-155, GIDC, Kabilpore, Navsari. 2 PAN AALPT1806G 3 Status Individual 4 District & Circle ACTT, Navsari Circle, Navsari 5 A. Y. in respect of which is proposed to issue 2008-2009 notice u/s 148 6 Quantum of Income which has escaped to Rs. 2,54,03,150/- assessment 7 Whether the provisions of Section 147(a) or U/s. 147

KHEMCHAND KANGUMAL THARWANI,,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, NAVSARI CIRCLE,, NAVSARI

In the result, appeal of the assessee is allowed

ITA 3135/AHD/2016[2012-13]Status: DisposedITAT Surat05 Apr 2022AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Abhishek Gautam – S. DR
Section 133ASection 143(3)Section 148

154-155, GIDC, Kabilpore, Navsari. 2 PAN AALPT1806G 3 Status Individual 4 District & Circle ACTT, Navsari Circle, Navsari 5 A. Y. in respect of which is proposed to issue 2008-2009 notice u/s 148 6 Quantum of Income which has escaped to Rs. 2,54,03,150/- assessment 7 Whether the provisions of Section 147(a) or U/s. 147

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

In the result, appeal of the assessee is allowed

ITA 2869/AHD/2016[2010-11]Status: DisposedITAT Surat05 Apr 2022AY 2010-11

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Abhishek Gautam – S. DR
Section 133ASection 143(3)Section 148

154-155, GIDC, Kabilpore, Navsari. 2 PAN AALPT1806G 3 Status Individual 4 District & Circle ACTT, Navsari Circle, Navsari 5 A. Y. in respect of which is proposed to issue 2008-2009 notice u/s 148 6 Quantum of Income which has escaped to Rs. 2,54,03,150/- assessment 7 Whether the provisions of Section 147(a) or U/s. 147

THE ASSTT. COMMISSIONER OF INCOME TAX, NA vs. ARI CIRCLE,, NAVSARIVS.SHRI KHEMCHANDBHAI KUNGMAL THARWANI,, NAVSARI

In the result, appeal of the assessee is allowed

ITA 2867/AHD/2016[2008-09]Status: DisposedITAT Surat05 Apr 2022AY 2008-09

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.2867-2869/Ahd/2016 (िनधा"रणवष" / Assessment Years: (2008-09 To 2010-11) (Virtual Court Hearing) Assistant Commissioner Of Income Shri Rajesh Khemchand Tharwani, Tax, Navsari Circle, Room L/H Lt. Shri Khemchandbhai Vs. No./302, Aaykar Bhavan, Nr. Kungmal Tharwani, Prop. Of K.K. Biscuit Bakery, 154-155, Gidc, Charpool Police Chowki, Kabilpore, Navsari-396445 Lunsikui, Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent) आयकरअपीलसं./Ita Nos.3135/Ahd/2016 (िनधा"रणवष" / Assessment Year: (2012-13) Shri Khemchand Kangumal Assistant Commissioner Of Income Tharwani, By L/R Rajesh Tax, Navsari Circle, Room No./302, Vs. Khemchand Tharwani, Prop. Of M/S Aaykar Bhavan, Nr. Charpool K.K. Biscuit Bakery, 154-155, Police Chowki, Lunsikui, Gidc, Kabilpore, Navsari-396445 Navsari-396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalpt 1806 G (Assessee ) (Respondent)

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Abhishek Gautam – S. DR
Section 133ASection 143(3)Section 148

154-155, GIDC, Kabilpore, Navsari. 2 PAN AALPT1806G 3 Status Individual 4 District & Circle ACTT, Navsari Circle, Navsari 5 A. Y. in respect of which is proposed to issue 2008-2009 notice u/s 148 6 Quantum of Income which has escaped to Rs. 2,54,03,150/- assessment 7 Whether the provisions of Section 147(a) or U/s. 147

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)

u/s 148 of the Act. (c) The learned Assessing Officer failed to obtain sanction of the prescribed authority before issuing notice under section 148 of the Act. (d) The initiation of proceeding under section 147 of the Act and issuance of notice under section 148 is without jurisdiction, bad in law and contrary to the provisions

MEENAXI GEMS PVT LTD,SURAT vs. INCOME TAX OFFICER, WD-1(1)(4), SURAT, SURAT

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

ITA 612/SRT/2025[2007-08]Status: DisposedITAT Surat27 Nov 2025AY 2007-08

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.612 & 613/Srt/2025 Assessment Year: (2007-08) (Hybrid Hearing) Meenaxi Gems Pvt. Ltd., Vs. Ito, 5/1108-A, 1167/68-B, Santok Ward – 1(1)(4), Diamonds Office No.106, Gurjar Surat Faliya, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcm4645B (Appellant) (Respondent) Appellant By Shri Prakash Jhunjhunwala, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 27/11/2025

Section 145(3)Section 147Section 148Section 151(1)Section 250Section 271(1)(c)Section 274

reassessment order passed u/s 147 is bad in law since had been issued in absence of fresh tangible material, without independent application of judicial mind and without having valid reason to believe of escapement of income; 3.0 On facts and circumstances of the case and in law, Ld. CIT(A) erred in confirming the addition of entire alleged non-genuine

MEENAXI GEMS PVT LTD,SURAT vs. INCOME TAX OFFICER, WD-1(1)(4), SURAT, SURAT

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

ITA 613/SRT/2025[2007-08]Status: DisposedITAT Surat27 Nov 2025AY 2007-08

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.612 & 613/Srt/2025 Assessment Year: (2007-08) (Hybrid Hearing) Meenaxi Gems Pvt. Ltd., Vs. Ito, 5/1108-A, 1167/68-B, Santok Ward – 1(1)(4), Diamonds Office No.106, Gurjar Surat Faliya, Haripura, Surat - 395003 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcm4645B (Appellant) (Respondent) Appellant By Shri Prakash Jhunjhunwala, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 27/11/2025

Section 145(3)Section 147Section 148Section 151(1)Section 250Section 271(1)(c)Section 274

reassessment order passed u/s 147 is bad in law since had been issued in absence of fresh tangible material, without independent application of judicial mind and without having valid reason to believe of escapement of income; 3.0 On facts and circumstances of the case and in law, Ld. CIT(A) erred in confirming the addition of entire alleged non-genuine

MANISH KISHORBHAI CHOPDA,SURAT vs. ITO, WARD 3(2)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 288/SRT/2025[2009-10]Status: DisposedITAT Surat18 Aug 2025AY 2009-10

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 288/Srt/2025 ("नधा"रण वष" / Assessment Year: (2009-10) (Hybrid Hearing) Manish Kishorbhai Chopda Vs. Income Tax Officer, Ward – 3(2)(5), B 904, Vrajratna Residency, Nr. Room No. 619, Aayakar Bhavan, Nr. Vrajchowk, Sarthana Jakatnaka, Majura Gate, Surat – 395001 Varachha, Surat – 395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aitpp 4108 M (Appellant) (Respondent)

For Appellant: Shri Mayank A. Ogrivala, CAFor Respondent: Shri Ajay Uke, Ld. Sr. DR
Section 144Section 148

section under the Income Tax Act, 1961, thereby rendering the addition bad in law. The learned CIT(A) further erred in sustaining such an addition without rectifying this legal defect 5. On the facts and in law, the learned Assessing Officer passed the reassessment order u/s 144 without proper application of mind by mechanically adding total bank credits, including amounts

JAYSHRI GOPALLAL MAHARAJSHRINI SURAT SRUSTI TRUST,SURAT vs. ITO, EXEMPTION WARD, SURAT

In the result, the appeal of the assessee is allowed

ITA 1238/SRT/2024[2022-23]Status: DisposedITAT Surat06 May 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: of Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, CIT DR
Section 12ASection 143(1)

u/s 250 r.w.s. 251 of the Act.” 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(Appeals) disallowing the claim of exemption under section 12A Jayshri Gopallal Maharajshrini Surat Srusti Trust vs. ITO (E) Asst. Year –2022-23 - 4– of the Act on account of delay in filing of Form 10B, along with

EXOTIC JEWELS,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(7), SURAT

In the result, this appeal of assessee is partly allowed

ITA 29/SRT/2023[2010-11]Status: DisposedITAT Surat25 Apr 2023AY 2010-11

Bench: Shri Pawan Singh(Virtual Hearing) Exotic Jewels, I.T.O., 304, Kohinoor Complex, Chowky Sheri, Ward 2(3)(7), Vs. Sayedpura, Surat-395003. Surat. Pan No. Aabfe 2823 Q Appellant/ Assessee Respondent/ Revenue

Section 132Section 147Section 148Section 254(1)

u/s 148 of the Act is bad in law as the conditions laid down under the Act for initiating reassessment proceedings have not been fulfilled. 2. On the facts and circumstances of the case and law, the ld. CIT(A) erred in confirming the addition of Rs. 2,99,880/- i.e. @ 7.5% on alleged bogus purchase