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4 results for “reassessment u/s 147”+ Section 69clear

Sorted by relevance

Delhi1,142Mumbai972Jaipur379Ahmedabad340Bangalore276Hyderabad210Kolkata208Chennai208Chandigarh168Pune120Raipur93Indore91Amritsar87Visakhapatnam84Surat81Rajkot70Cuttack47Patna46Guwahati45Nagpur40Lucknow35Telangana28Dehradun25Allahabad21Cochin18Agra16Jodhpur16Karnataka10Varanasi4Orissa4Calcutta2SC2Jabalpur2Panaji1Uttarakhand1Rajasthan1Ranchi1

Key Topics

Section 14720Section 14816Section 1444Section 271(1)(c)4Section 1512Section 144r2Section 143(2)2Cash Deposit2Penalty

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

2
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

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

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)

reassessment proceedings under section 148 of the Act is barred by limitation and action of authorities was totally arbitrary as the same proceeds on non-existent allegation and even while granting sanction u/s 151 of the Act, sanctioning authority has also mechanically and without application of mind and without ITA Nos.125/VNS/2023 & ITA Nos.126/VNS/2023 Page 5 of 9 looking the material

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)

reassessment proceedings under section 148 of the Act is barred by limitation and action of authorities was totally arbitrary as the same proceeds on non-existent allegation and even while granting sanction u/s 151 of the Act, sanctioning authority has also mechanically and without application of mind and without ITA Nos.125/VNS/2023 & ITA Nos.126/VNS/2023 Page 5 of 9 looking the material