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5 results for “reassessment”+ Section 2(15)clear

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Key Topics

Section 14815Section 1478Section 1445Section 2634Section 143(3)3Section 143(2)3Section 43B2Section 144r2Reassessment2Addition to Income

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

section 233B47 of the Companies Act, 1956 (1 of 1956), also the report under that section]; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession

2
Limitation/Time-bar2
Reopening of Assessment2

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

section 233B47 of the Companies Act, 1956 (1 of 1956), also the report under that section]; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession

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

section 2(15) of the Act has attained finality, in favour of the appellant. Therefore, Hon'ble ITAT Lucknow "A" Bench, Lucknow, vide it's Judgement dated 29.7.2015 (referred to herein supra) has given due cognizance to the above judgement of Jurisdictional High Court while setting aside assesseo's case to your goodself for reconsideration on factual basis after comparing

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

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)

15-09-2015. The addition and/or modifications made by the Ld. ITO are briefly stated here-in-below: The reasons recorded by the Ld. ITO that assessee did not cooperate is not justified since the counsel of the assessee regularly attended the hearings and was in the process to compile and collating the details. The impugned order passed