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3 results for “reassessment”+ Section 9(1)(vi)clear

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Key Topics

Section 14811Section 1475Section 683Section 144r2Section 1442Section 143(2)2

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) as well SCN u/s 144 , dated

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) as well SCN u/s 144 , dated

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

1. BECAUSE the proceedings initiated under section 147 of the Act by the issuance of notice dated 30.03.2016 under section 148 has neither Raghawendra Pratap Singh been validly initiated nor concluded in accordance with law, the entire proceedings are vitiated. 2. BECAUSE merely deposit in the regular bank account by the appellant cannot be the 'material' so as to invoke