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80 results for “reassessment u/s 147”+ Section 153Cclear

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Key Topics

Section 153C152Section 148104Section 14774Addition to Income48Section 13244Section 148A43Section 143(2)34Section 143(3)33Condonation of Delay

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 714/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KUNUMURI KRISHNA KUMARI,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 711/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam

Showing 1–20 of 80 · Page 1 of 4

28
Search & Seizure19
Section 133A14
Survey u/s 133A12
27 Apr 2021
AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 707/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

SAMANTHAPUDI RAJA RAMESH,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 719/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 708/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI BHASKARA RAJU,,BAPULAPADU MANDAL vs. THE THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 74/VIZ/2020[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

SAMANTHAPUDI LAVANYA,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 704/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI LAKSHMI SIRISHA ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 723/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 717/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 715/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 718/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 709/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI LAKSHMI SIRISHA ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF I NCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 724/VIZ/2019[2010-011]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-011

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KUNUMURI KRISHNA KUMARI,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 710/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

SAMANTHAPUDI LAVANYA,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 705/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

SAMANTHAPUDI RAJA RAMESH ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 720/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KUNUMURI KRISHNA KUMARI,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 712/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 713/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 716/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147

SAMANTHAPUDI RAJA RAMESH ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 721/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

reassess the income as per section 153C of the act. As provided in section 153C once the conditions are satisfied for invoking the jurisdiction u/s 153C and the assessment must be made u/s 153C only, but not under section 147