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4 results for “reassessment u/s 147”+ Section 201clear

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Key Topics

Section 1478Section 2637Section 50C4Section 1484Section 404Section 12A3Section 2013Disallowance3Addition to Income3Section 143(3)

RIZWANAHMED MOHMED USMAIN SHAIKH,SURAT vs. INCOME TAX OFFICER, WARD -1(2)(6), SURAT

In the result, appeal of the assesseeis dismissed

ITA 46/SRT/2018[2009-10]Status: DisposedITAT Surat08 Mar 2022AY 2009-10

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rizwanahmed Mohmed Usmain The Ito, Shaikh Ward-1(2)(6), Vs Hasina, Manjil, Harinagar-1, Surat. Udhna, Surat. Pan: Adaps 5725 P Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 143(3)Section 147Section 148Section 194ASection 201Section 40

201 of the Act deductor will not be an assessee in default if the payee has furnished the return of income and pay due tax on its income Sec. 40(a)(ia) also does not attract where the deductor is not an assessee in default within the meaning of Sec.201. 4.The interest paid to NBFC during

2
Deduction2

VISHNUBHAI CHELABHAI PATEL,SURAT vs. PCIT, SURAT-1, SURAT, SURAT

In the result, ground of appeal raised by the assessee are allowed

ITA 421/SRT/2024[2015-16]Status: DisposedITAT Surat30 Jan 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Vishnubhai Chelabhai Patel, Pr.C.I.T.,Surat-1, F-19, Divya Jyoti Apartment, Surat. Vs. Samul Dairy Road, Alkapuri, Surat-395008 (Gujarat) Pan No. Adipp 4007 B Appellant/ Assessee Respondent/ Revenue

Section 147Section 148Section 254(1)Section 263Section 50C

u/s 263 of the I. T. Act, 1961 setting aside the order of assessing officer and directing assessing officer to pass fresh assessment order may please be quashed. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 2. Brief facts of the case are that

MEDINNOVA SYSTEMS PRIVATE LIMITED,SURAT vs. DCIT CIRCLE 2(1)(2), SURAT

In the result, appeal of the assessee is dismissed

ITA 1241/SRT/2024[2012-13]Status: DisposedITAT Surat24 Mar 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1241/Srt/2024 Assessment Year: (2012-13) (Physical Court Hearing) Medinnova Systems Pvt. Ltd. Deputy Commissioner Of बनाम/ (Previously Known Soma Tech. Income-Tax, Circle-2(1)(2), Surat, Vs. Pvt. Ltd.) 301, Soham House, Current Jurisdiction Ward- Opp. St Xaviers School, Ghod 2(1)(1), Vadodara, Aaykar Dod Road, Surat-395 007 Bhavan, Race Course, Circle, Vadodara-390 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakcs 5265 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Hiren R. Vepari, Ca राज" की ओर से /Respondent By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 15/01/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/03/2025

Section 143(3)Section 147Section 250Section 68

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 05.11.2024 by the National Faceless Appeal Centre, Delhi /Commissioner of Income-tax (Appeals) [in short ‘Ld. CIT(A)’] for the Assessment Year (AY) 2012-13, which in turn arises out of assessment order passed by Assessing Officer u/s 143(3) r.w.s. 147 of the Act dated

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