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10 results for “reassessment”+ Section 6(1)(c)clear

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Key Topics

Section 14731Section 14821Section 143(3)10Section 270A8Section 687Section 271(1)(b)7Section 1446Section 143(2)5Penalty5Addition to Income

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

6), the prescribed form of the returns referred to [in [***] this section, and in clause (i) of sub-section (1) of section 142] shall, in the case of an assessee engaged in any business or profession, also require him to furnish [the report of any audit [referred to in section 44AB, or, where the report has been furnished prior

5
Reassessment4
Cash Deposit3

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

6), the prescribed form of the returns referred to [in [***] this section, and in clause (i) of sub-section (1) of section 142] shall, in the case of an assessee engaged in any business or profession, also require him to furnish [the report of any audit [referred to in section 44AB, or, where the report has been furnished prior

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)

C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 115JC been reduced by the amount of under-reported income: Provided further that where the amount of under-reported income

SMT. ANITA AWASTHI,JAIPUR vs. ITO, WARD - 3(5), SONEBHADRA

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

ITA 243/VNS/2019[2010-2011]Status: DisposedITAT Varanasi03 Jun 2022AY 2010-2011

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2010-11 Smt. Anita Awasthi, Ito, Ward-3(5), 1142, Block-36, V. Income Tax Office, Sonebhadra, Rangoli Gardens, Uttar Pradesh Kanakpura, Jaipur, Rajasthan, 302021 Pan:Acbpa9520E (Appellant) (Respondent)

For Appellant: Shri T.P. Shukla, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 144Section 147Section 271(1)(b)Section 273B

reassessment proceedings . The AO observed that penalty notice u/s 271(1)(b) was served on the assessee along with assessment order passed by AO u/s 144 read with Section 147, but no reply was received by the AO. Further , Show Cause Notice(SCN) under Section 271(1)(b) dated 17.05.2018 was issued by the AO show-causing assessee

PANKAJ KUMAR GUPTA,AZAMGARH vs. ITO WARD3(1), INCOME TAX OFFICE AZAMGARH

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 126/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

c) of the Act by passing an order ex-parte qua the assessee. 4.0 Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following grounds of appeal: GROUNDS RAISED BY THE ASSESSEE IN ITA NO.125/VNS/2023: 1. That the learned Commissioner of Income Tax (Appeals) has grossly erred both

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)

c) of the Act by passing an order ex-parte qua the assessee. 4.0 Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following grounds of appeal: GROUNDS RAISED BY THE ASSESSEE IN ITA NO.125/VNS/2023: 1. That the learned Commissioner of Income Tax (Appeals) has grossly erred both

GUNJAN RUNGTA,KUSHINAGAR vs. INCOME TAX OFFICER, WARD - 2(4), KUSHINAGAR

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

ITA 50/VNS/2022[2012-2013]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-2013

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Gunjan Rungta V. The Income Tax Officer Onkar Vatika Colony Ward 2(4) Padrauna, Kushinagar (U.P) Kushinagar Tan/Pan:Agmpr5334G (Appellant) (Respondent) Appellant By: Shri Ashish Bansal, Advocate Respondent By: Smt Amandeep Kaur, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 15.06.2022, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed The Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That During The Year Under Consideration The Assessee Had Purchased An Immovable Property For A Consideration Of Rs.30,50,000/-. To Examine This Transaction, The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act. However, There Was No Response From The Side Of The Assessee To The Notice Under Section 148 Of The Act. Thereafter, The

For Appellant: Shri Ashish Bansal, AdvocateFor Respondent: Smt Amandeep Kaur, D.R
Section 147Section 148Section 69

c) of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the NFAC and submitted before it that the assessee had taken a loan of Rs.10 lakhs from Smt. Minakshi Diswania on 02.09.2011 and ITA No.50/VNS/2022 Page 3 of 8 that this amount received by cheque was deposited in her bank account and from the same bank account

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

c) accordingly, the appellant had deposited tax amounting to Rs. 7,67,192/- as directed vide certificate no. 221471660200121dated 20.01.2021. 3. Because the dispute that had been settled under DTVSVS related to the assessment order dated 28.12.2016 passed originally under section 143(3) by the ld. Income Tax Officer, Ward-2(2), Varanasi and the issue involved

RAGHAWENDRA PRATAP SINGH,VARANASI vs. DY. CIT, CIRCLE - 02,, VARANASI

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

ITA 96/VNS/2020[2009-2010]Status: DisposedITAT Varanasi11 Jan 2023AY 2009-2010

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2009-10 Late Raghawendra Pratap Singh, Vs. Deputy Commissioner Of Income L/H Geepta Singh (Wife), Tax, Circle-2, Varanasi C-53-54, Shivlok Tower, Lanka Varanasi-221005 Pan-Ahbps8614A (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Advocate Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 11.01.2023

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 147Section 148Section 68

C-53-54, Shivlok Tower, Lanka Varanasi-221005 PAN-AHBPS8614A (Appellant) (Respondent) Appellant by: Sh. Ashish Bansal, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 11.01.2023 Date of pronouncement: 11.01.2023 O R D E R PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated

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

c) accordingly, the appellant had deposited tax amounting to Rs. 7,64,762/- as directed vide certificate no. 221475850200121 dated 20.01.2021. 3. Because the dispute that had been settled under DTVSVS related to the assessment order dated 28.12.2016 passed originally under section 143(3) by the ld. Income Tax Officer, Ward-2(2), Varanasi and the issue involved