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9 results for “reassessment”+ Section 143(1)(a)clear

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Key Topics

Section 14816Section 143(3)13Section 14710Section 270A8Section 143(2)7Section 253(3)6Section 1446Addition to Income6Section 2634Reassessment

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

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

ITA 214/VNS/2019[2009-2010]Status: DisposedITAT Varanasi28 Dec 2022AY 2009-2010

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

reassessment was framed by the AO without issuing notice u/s 143(2). The assessee never filed any return of income in pursuance to notice issued by the AO u/s 148, and hence the AO rightly invoked provisions of Section 144 and framed best judgment assessment. The AO duly issued notices u/s 142(1

3
Natural Justice3
Limitation/Time-bar3

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

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

ITA 213/VNS/2019[201-2011]Status: DisposedITAT Varanasi28 Dec 2022

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.ArvindShukla, Adv. & Sh. AsimZafar, AdvFor Respondent: ShriA.K. Singh, Sr.DR
Section 143(2)Section 144Section 144rSection 147Section 148

reassessment was framed by the AO without issuing notice u/s 143(2). The assessee never filed any return of income in pursuance to notice issued by the AO u/s 148, and hence the AO rightly invoked provisions of Section 144 and framed best judgment assessment. The AO duly issued notices u/s 142(1

KAHM PROPERTIES PVT. LTD.,VARANASI vs. DC/ACIT, CENTRAL CIRCLE, VARANASI

In the result, the appeal of the assessee is allowed

ITA 63/VNS/2023[2018-2019]Status: DisposedITAT Varanasi26 Sept 2023AY 2018-2019

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 M/S Kahm Properties Pvt. Ltd. V. The Dc/Acit B-21/192, Kamaccha Central Circle Varanasai Varanasi Tan/Pan:Aacck7739F (Appellant) (Respondent) Appellant By: Shri V. K. Jindal Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 26 09 2023 Date Of Pronouncement: 29 09 2023

For Appellant: Shri V. K. JindalFor Respondent: Shri A. K. Singh, D.R
Section 133ASection 139(1)Section 143(2)Section 270ASection 270A(9)

reassessed as per the provisions of section 115JB or section 115JC, as the case may be, is greater than the deemed total income determined in the return processed under clause (a) of sub-section (1) of section 143

AJAY KUMAR AGRAWAL (HUF),VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VARANASI

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

ITA 34/VNS/2021[2014-2015]Status: DisposedITAT Varanasi07 Jul 2022AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Ajay Kumar Agrawal (Huf), V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh, India Varanasi Pan-Aagha9912D (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

For Appellant: Sh. Asim Zafar, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 4Section 44ASection 68

section 143(3) and appeal against which was pending before this Tribunal in ITA No. 53/VNS/2019. The said appeal of the assessee was dismissed as withdrawn by this Tribunal vide order dated 24th March, 2021 on the ground that the assessee has already opted for Vivad Se Vishwas Scheme, 2020 to settle the tax disputes. The relevant part

SUJIT KUMAR AGRAWAL (HUF),VARANASI vs. ACIT, CC, VARANASI

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

ITA 28/VNS/2021[2014-2015]Status: DisposedITAT Varanasi07 Jul 2022AY 2014-2015

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Sujit Kumar Agrawal (Huf) V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh Varanasi Pan-Aaohs5397C (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

For Appellant: Sh. Asim Zafar, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(3)Section 147Section 253(3)Section 4Section 68

section 143(3) and appeal against which was pending before this Tribunal in ITA No. 53/VNS/2019. The said appeal of the assessee was dismissed as withdrawn by this Tribunal vide order dated 24th March, 2021 on the ground that the assessee has already opted for Vivad Se Vishwas Scheme, 2020 to settle the tax disputes. The relevant part

VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. CIT (E),, LUCKNOW

In the result, the appeal of the assessee is allowed

ITA 34/ALLD/2018[2007-2008]Status: DisposedITAT Varanasi17 Jan 2023AY 2007-2008

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2007-08 Varanasi Development Authority, Vs. Commissioner Of Income Tax Pannalal Park, Raja Udai Pratap (Exemption), Lucknow Marg, Katchary, Varanasi Pan-Aaatv6811A (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Advocate Respondent By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 17.01.2023 O R D E R

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 143(3)Section 147Section 148Section 263Section 43B

143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from the end of the relevant assessment year, unless any income chargeable to tax has escaped assessment for such assessment year by reason of the failure on the part of the assessee to make

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

ITA 124/VNS/2020[2009-2010]Status: DisposedITAT Varanasi19 May 2023AY 2009-2010

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Section 143(3)Section 147Section 148Section 253(3)

reassessment was done by ITO, Rewa, MP u/s 147/148. 6c.The Learned counsel for the assessee submitted that no transfer order was passed u/s 127(2) by ld. CIT, and hence the transfer of jurisdiction from ITO, Rewa(M.P.) to ITO, Mirzapur(U.P.) was not valid and proper. The ld. Counsel for the assessee relied upon section 282 submitted that

RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI

In the result, the appeal of the assesseein ITA No

ITA 42/VNS/2022[2012-2013]Status: DisposedITAT Varanasi07 Feb 2023AY 2012-2013

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)

Section 143(2)Section 144Section 148Section 250Section 253(3)Section 48

Section 49(1)(iii)(a) of the 1961 Act , but the onus is on the assessee to produce credible evidences to substantiate cost of acquisition by the previous owners as is stipulated u/s 49(1). Thus, in the interest of justice and keeping in view facts and circumstances of the case, we are of the considered view that one more

SANJAI KUMAR GUPTA,GORAKHPUR vs. ITO, WARD - 2(2), GORAKHPUR

In the result, the appeal filed by the assessee in ITA no

ITA 59/VNS/2019[2010-2011]Status: DisposedITAT Varanasi21 Apr 2022AY 2010-2011

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:2010-11 Shrisanjai Kumar Gupta The Income Tax Officer Ismailpur, Gorakhpur- V. Ward 2(2), Gorakhpur-273001, 273005, U.P. U.P. Pan: Aiwpg7908H (Appellant) (Respondent)

For Appellant: Shri Subhash Chand and Shri Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

Section 147/148 of the 1961 Act. The AO recorded reasons for reopening of the assessment , and with the prior approval of the 2 Assessment Year: 2010-11 Sanjai Kumar Gupta competent authority, the case of the assessee was selected by Revenue for reopening of concluded assessment u/s 147/148 of the 1961 Act, and a notice u/s 148, dated