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1,648 results for “reassessment”+ Section 153Dclear

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Delhi623 Mumbai212 Chennai99 Bangalore97 Jaipur93 Chandigarh85 Amritsar74 Pune36 Agra35 Nagpur34 Patna32 Hyderabad31 Raipur28 Ranchi22 Cochin21 Dehradun20 Allahabad20 Cuttack16 Lucknow14 Visakhapatnam9 Guwahati9 Kolkata7 Rajkot7 Ahmedabad7 Indore6 Karnataka6 Jabalpur2 Orissa2 Jodhpur1

Key Topics

Section 153A143 Section 153C137 Section 153D131 Addition to Income79 Section 143(3)55 Section 13238 Search & Seizure25 Natural Justice21 Section 6820 Section 144

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR vs. YRCE EDUCATE PVT. LTD, NAGPUR

ITA 265/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

section 153D\nof the Act which are reproduced herein below:-\n“No order of assessment or reassessment shall be passed

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16

Section 143(3)Section 153A

section 153D of the Act which are reproduced herein below:- “No order of assessment or reassessment shall be passed by an Assessing

Showing 1–20 of 1,648 · Page 1 of 83

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Limitation/Time-bar19

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025

Section 143(3)Section 153A

section 153D of the Act which are reproduced herein below:- “No order of assessment or reassessment shall be passed by an Assessing

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 143(3)Section 153A

section 153D of the Act which are reproduced herein below:- “No order of assessment or reassessment shall be passed by an Assessing

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 254/NAG/2022[2018-19]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 143(3)Section 153A

section 153D of the Act which are reproduced herein below:- “No order of assessment or reassessment shall be passed by an Assessing

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment. 50.2 A new section 153D

VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT

Appeals of the assessee are allowed

ITA 6214/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Mar 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment. 50.2 A new section 153D

DCIT, NEW DELHI vs. M/S KHEMKA STUART LEISURE LTD.,, NEW DELHI

Appeals of the assessee are allowed

ITA 6215/DEL/2015[2008-09]Status: DisposedITAT Delhi25 Feb 2025AY 2008-09

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

reassessment in cases where search has been conducted under section 132 or requisition is made under section 132A, does not provide for any approval for such assessment. 50.2 A new section 153D

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

section 153D\nof the Act which are reproduced herein below:-\n“No order of assessment or reassessment shall be passed

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 246/NAG/2022[2019-2022]Status: DisposedITAT Nagpur09 Jun 2025AY 2019-2022

section 153D\nof the Act which are reproduced herein below:-\n“No order of assessment or reassessment shall be passed

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of section 144BA. 11. The above provisions of section 153D

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of section 144BA. 11. The above provisions of section 153D

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of section 144BA. 11. The above provisions of section 153D

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of section 144BA. 11. The above provisions of section 153D

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

section 153D is being reproduced for your honour perusal as under: "Prior approval necessary for assessment in cases of search or requisition. 153D.—No order of assessment or reassessment

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

section 153D is being reproduced for your honour perusal as under: "Prior approval necessary for assessment in cases of search or requisition. 153D.—No order of assessment or reassessment

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

section 153D is being reproduced for your honour perusal as under: "Prior approval necessary for assessment in cases of search or requisition. 153D.—No order of assessment or reassessment

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 239/NAG/2022[2016-17]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-17

section 153D\nof the Act which are reproduced herein below:-\n“No order of assessment or reassessment shall be passed

PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI

In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA

ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

153D Section 148B (with Explanation 2 to Section 148) Applicable Period Search initiated between Search/survey initiated on or after 01.06.2003 to 31.03.2021 01.04.2021 but before 01.09.24 Context Search assessment under All cases where assessment / Section 153A/153C reassessment

SWASTIK VEGETABLE OIL PRODUCTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE - 2(1), HYDERABAD

In the result, the appeals of the assessee company in ITA Nos

ITA 1102/HYD/2025[2013-14]Status: DisposedITAT Hyderabad21 Jan 2026AY 2013-14

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1101, 1102, 1103, 1104 & 1105/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2012-13 To 2016-17) Swastik Vegetable Oil Vs. Assistant Commissioner Products Private Limited, Of Income Tax, Hyderabad. Central Circle-2(1), Pan: Aadcs2224G Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Siddharth Toshnival, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Date Of 21/01/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Captioned Appeals Filed By The Assessee Company Are Directed Against The Respective Orders Passed By The Cit(Appeals), Dated 19.03.2025, Which In Turn Arises From The Orders Passed By The Ao Under Section 143(3) R.W. Section 153C Of The Income- Tax Act, 1961, Dated 31.05.2021, For The Assessment Years 2012-13 To 2016-17. As Certain Common Issues Are Involved In The Present Appeals, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Private Limited Vs. Acit

For Appellant: Shri Siddharth ToshnivalFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 132Section 143(3)Section 153CSection 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of section 144BA." It transpires on a careful perusal of Section 153D