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2 results for “reassessment”+ Section 221(1)clear

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Delhi86Chennai71Mumbai66Ahmedabad48Bangalore38Raipur32Jaipur28Chandigarh14Kolkata13Guwahati12Pune9Cochin9Cuttack8Surat6Rajkot4Hyderabad4Lucknow3Nagpur3Amritsar3Visakhapatnam2Dehradun2Jodhpur1Indore1

Key Topics

Section 1472Section 1482Section 143(2)2Section 142(1)2Survey u/s 133A2

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

ITA 137/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2015-16
Section 142(1)Section 143(2)Section 147Section 148

section 133 of the Act does not\nhave any evidentiary value. Further, Ld.AO has also observed in Paragraph\nNo.10 that the assessee has made payments through banking channels to the\nalleged suppliers thereby establishing the fact that the purchases have been\naccounted in the books of accounts and payments are made through banking\nchannels by the assessee. Further

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

ITA 221/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2015-16
Section 142(1)
Section 143(2)
Section 147
Section 148

section 133 of the Act does not\nhave any evidentiary value. Further, Ld.AO has also observed in Paragraph\nNo.10 that the assessee has made payments through banking channels to the\nalleged suppliers thereby establishing the fact that the purchases have been\naccounted in the books of accounts and payments are made through banking\nchannels by the assessee. Further