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25,313 results for “reassessment”+ Addition to Incomeclear

Sorted by relevance

Delhi6,155Mumbai6,036Chennai1,746Kolkata1,429Bangalore1,266Ahmedabad1,157Jaipur1,045Pune906Hyderabad782Chandigarh538Surat434Raipur413Indore379Amritsar328Visakhapatnam309Rajkot291Cochin280Cuttack255Agra187Nagpur171Patna154Guwahati145Karnataka145Lucknow130Ranchi101Dehradun95Jodhpur86Telangana85Allahabad65Calcutta45SC34Panaji33Jabalpur26Varanasi16Orissa12Kerala10Rajasthan10Punjab & Haryana3Gauhati3A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh2J&K1K.S. RADHAKRISHNAN A.K. SIKRI1Madhya Pradesh1Uttarakhand1

Key Topics

Section 147112Section 148103Addition to Income85Section 143(3)72Reassessment39Section 25034Section 6830Section 6927Section 153A27Section 263

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 269/MUM/2021[2012-13]Status: DisposedITAT Mumbai24 Jan 2025AY 2012-13

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

H.K.ENTERPRISES,MUMBAI vs. DCIT, CENTRAL CIRCLE-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

Showing 1–20 of 25,313 · Page 1 of 1,266

...
24
Reopening of Assessment22
Natural Justice20
ITA 315/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 267/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Jan 2025AY 2016-17

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

H.K. ENTERPRISES,MUMBAI vs. DY CIT CC - 2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 316/MUM/2021[2014-15]Status: DisposedITAT Mumbai24 Jan 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

H.K. ENTERPRISES,MUMBAI vs. DY CIT-CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 268/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Jan 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

H.K. ENTERPRISES,MUMBAI vs. DY CIT -CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 314/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 Jan 2025AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

H.K. ENTERPRISES,MUMBAI vs. DY CIT - CC-2(4), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 317/MUM/2021[2015-16]Status: DisposedITAT Mumbai24 Jan 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

Section 143(3)Section 153ASection 245D(1)Section 250Section 254

additional income offered before Hon. ITSC. 11. We also noticed that the present proceedings were carried out u/s 153A of the Act and therefore in our view the assessment has to be guided by the said provision. 22 HK Enterprises, Mumbai 12. As per Sec. 153A of the Act, any assessment or reassessment

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 63/BANG/2023[2013-14]Status: DisposedITAT Bangalore01 Sept 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

additional income, without any basis and evidences. • Without prejudice reassessment proceedings is void an bad in law. • Without prejudice to the above

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 66/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Sept 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

additional income, without any basis and evidences. • Without prejudice reassessment proceedings is void an bad in law. • Without prejudice to the above

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 62/BANG/2023[2012-13]Status: DisposedITAT Bangalore01 Sept 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

additional income, without any basis and evidences. • Without prejudice reassessment proceedings is void an bad in law. • Without prejudice to the above

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 64/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Sept 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

additional income, without any basis and evidences. • Without prejudice reassessment proceedings is void an bad in law. • Without prejudice to the above

M/S. YASHASWI FISH MEAL AND OIL COMPANY,UDUPI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, MANGALORE

In the result, all the appeals of the assessee are partly allowed

ITA 65/BANG/2023[2015-16]Status: DisposedITAT Bangalore01 Sept 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shi V. Srinivasan, A.RFor Respondent: Shri D.K. Mishra, D.R
Section 131Section 132(4)Section 133ASection 143Section 143(1)Section 143(3)Section 147Section 148

additional income, without any basis and evidences. • Without prejudice reassessment proceedings is void an bad in law. • Without prejudice to the above

MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

additions even on the ground on which reassessment notice might not have been issued in case during the reassessment proceedings, he arrives at a conclusion that some other income

INCOME TAX OFFICER, WARD 3(1), DELHI, DELHI vs. ARTISTIC FINANCE PRIVATE LIMITED, DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2023[2014-15]Status: DisposedITAT Delhi08 May 2025AY 2014-15

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

additions even on the ground on which reassessment notice might not have been issued in case during the reassessment proceedings, he arrives at a conclusion that some other income

MRS. RENU SEHGAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeals of the assessee is allowed and that of the

ITA 708/JPR/2018[2012-13]Status: DisposedITAT Jaipur19 Aug 2019AY 2012-13

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Varinder Mehta, CIT-DR fu/kZkfjrh dh vksj ls@
Section 143Section 143(3)Section 153Section 153ASection 51Section 68

reassessments, which stand abated in terms of II proviso to Section 153A of the Act, the AO acts under his original Jurisdiction, for which, assessments have to be made; 2) regarding other cases, the addition to the income

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

additional income is disclosed before the Settlement Commission under section 245C 48.1 The provisions contained in sub-section (3) of section 234B of the Income-tax Act, before its amendment by the Act, provided that where the total income is increased on reassessment

MAHARASHTRA FEEDS P. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE, FARIDABAD

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

additional income is disclosed before the Settlement Commission under section 245C 48.1 The provisions contained in sub-section (3) of section 234B of the Income-tax Act, before its amendment by the Act, provided that where the total income is increased on reassessment

SHRI DIPAK KALANI,INDORE vs. THE JCIT,OSD, (CENTRAL)-1, INDORE

ITA 700/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

additional income was also paid by the appellant. 2] That on the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in maintaining the levy of penalty under section 271AAA Deepak and Pankaj Kalani /ITANos.700 & 701/Ind/2019 of the Act even when the show cause notice as issued for levy of penalty was defective

SHRI PANKAJ KALANI,INDORE vs. THE JCIT, OSD (CENTRAL)-1, INDORE

ITA 701/IND/2019[2012-13]Status: DisposedITAT Indore27 Aug 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2012-13

Section 132Section 132(4)Section 139(1)Section 271ASection 274

additional income was also paid by the appellant. 2] That on the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in maintaining the levy of penalty under section 271AAA Deepak and Pankaj Kalani /ITANos.700 & 701/Ind/2019 of the Act even when the show cause notice as issued for levy of penalty was defective

JOSHI WADEWALE SHEWALWADI,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeals in the case of Mrs

ITA 100/PUN/2016[2010-11]Status: DisposedITAT Pune27 Mar 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita Nos.95 & 96/Pun/2016 यििाारण वषा / Assessment Years : 2009-10 & 2010-11

For Appellant: S/Shri Nikhil Pathak /For Respondent: Shri Hitendra Ninawe
Section 250Section 271(1)(c)

additional income was included in the respective hands in the respective years. The said assessment order has been accepted as such by the assessee. However, in the present appeal filed against levy of penalty under section 271(1)(c) of the Act, the assessee has raised jurisdictional issue against the assessment completed in the case of assessee. The case