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4 results for “reassessment u/s 147”+ Section 151clear

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Key Topics

Section 14720Section 14816Section 1444Section 271(1)(c)4Section 1512Section 144r2Section 143(2)2Cash Deposit2Penalty2

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

147 was made against the income of Rs. 1.37 Crore as unexplained money and deemed to be the income of the assessee u/s 69A of the Act. 4. The assessee preferred an appeal before the Ld. CIT(Appeal), Varanasi against the addition of Rs. 1.37 Crore. The written submission consist of statement of facts of appeal and submission before

Limitation/Time-bar2

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

147 was made against the income of Rs. 1.37 Crore as unexplained money and deemed to be the income of the assessee u/s 69A of the Act. 4. The assessee preferred an appeal before the Ld. CIT(Appeal), Varanasi against the addition of Rs. 1.37 Crore. The written submission consist of statement of facts of appeal and submission before

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)

u/s 148 of the Act could have been validly issued after the expiry of 6 years from the end of the relevant assessment year as per the old provisions of section 147 to section 151 existing on the statute books upto 31.3.2021. 1.6 That in the instant case the initiation of the reassessment

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)

u/s 148 of the Act could have been validly issued after the expiry of 6 years from the end of the relevant assessment year as per the old provisions of section 147 to section 151 existing on the statute books upto 31.3.2021. 1.6 That in the instant case the initiation of the reassessment