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2,092 results for “reassessment”+ Section 274clear

Sorted by relevance

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Key Topics

Section 271(1)(c)112Addition to Income66Section 153A65Section 143(3)65Section 27462Section 14860Section 14752Penalty49Section 69A26Section 153D

SMT. RASHMI JALAN,KOLKATA vs. A.C.I.T.CENTRAL CIRCLE-1(1), KOLKATA

In the result, appeal of the assessee is allowed

ITA 326/KOL/2020[2013-14]Status: DisposedITAT Kolkata30 Sept 2020AY 2013-14
Section 132Section 142(1)Section 143(3)Section 250Section 271ASection 274

274 of the Act should specifically state the grounds of the Act should specifically state the grounds mentioned in section 271(1)(c) section 271(1)(c), i.e., whether it is for concealment of income or , i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all for furnishing

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Showing 1–20 of 2,092 · Page 1 of 105

...
25
Disallowance19
Reassessment19

Appeals of the assessee stands allowed

ITA 1161/DEL/2011[1999-00]Status: DisposedITAT Delhi18 Oct 2019AY 1999-00

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

reassessment or rectification proceedings, but not penalty proceedings. (iii) If ingredients contained in (i) and (ii) are present a notice to show cause under Section 274

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1160/DEL/2011[1998-99]Status: DisposedITAT Delhi18 Oct 2019AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

reassessment or rectification proceedings, but not penalty proceedings. (iii) If ingredients contained in (i) and (ii) are present a notice to show cause under Section 274

HOUSING & URBAN DEVELOPMENT CORPORATION LTD.,NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 5234/DEL/2011[2001-02]Status: DisposedITAT Delhi18 Oct 2019AY 2001-02

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

reassessment or rectification proceedings, but not penalty proceedings. (iii) If ingredients contained in (i) and (ii) are present a notice to show cause under Section 274

M/S. HOUSING AND URBAN DEVELOPMENT CORPORATION LTD.(HUDCO),NEW DELHI vs. DCIT, NEW DELHI

Appeals of the assessee stands allowed

ITA 1162/DEL/2011[2000-01]Status: DisposedITAT Delhi18 Oct 2019AY 2000-01

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri Gagan Kumar
Section 271Section 271(1)(c)Section 274Section 36Section 36(1)(viii)Section 41

reassessment or rectification proceedings, but not penalty proceedings. (iii) If ingredients contained in (i) and (ii) are present a notice to show cause under Section 274

SHRI VIMAL CHAND SURANA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 304/JPR/2018[2015-16]Status: DisposedITAT Jaipur30 May 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri B.K. Gupta (CIT)
Section 132Section 132(4)Section 139(1)Section 143(3)Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI GOPAL DAS SONKIA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 306/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI PADAM CHAND PUNGLIYA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 112/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Apr 2019AY 2014-15
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Rajendra Jha (Addl. CIT)
Section 132(1)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI SHYAM SUNDER KHANDELWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 307/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI SURESH CHAND MITTAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

In the result, appeal of the assessee is allowed

ITA 931/JPR/2017[2014-15]Status: DisposedITAT Jaipur02 Jul 2018AY 2014-15

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 271ASection 274Section 80C

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI RAM DAS SONKIA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 295/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

RAJ KUMAR JAIN,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 323/JPR/2022[2014-15]Status: DisposedITAT Jaipur08 Dec 2022AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shri P.R. Meena (CIT)
Section 132Section 132(4)Section 133ASection 139(1)Section 143(3)Section 153B(1)(b)Section 271Section 271ASection 271aSection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

ANUJ MATHUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 971/JPR/2017[2015-16]Status: DisposedITAT Jaipur13 Jun 2018AY 2015-16

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms. Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)
Section 132Section 143(3)Section 153B(1)Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI RAVI MATHUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 969/JPR/2017[2015-16]Status: DisposedITAT Jaipur13 Jun 2018AY 2015-16

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms. Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)
Section 132Section 132(4)Section 143(3)Section 153BSection 271A

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI RITESH AGARWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

ITA 418/JPR/2018[2014-15]Status: DisposedITAT Jaipur09 Jul 2018AY 2014-15
For Appellant: Shri S.L. Poddar and Ms Isha Kanungo (Advocates)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 132(4)Section 143(3)Section 153B(1)(b)Section 271A

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

section (1), such an order of assessment or reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under the said clause (c). 274

GHANSHYAM TAK,NAYA GHAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

ITA 167/JPR/2023[2020-21]Status: DisposedITAT Jaipur05 Jul 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 250Section 271Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

R P WOOD PRODUCTS PRIVATE LIMITED,AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, appeal of the assessee is allowed

ITA 168/JPR/2023[2019-20]Status: DisposedITAT Jaipur05 Jul 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri C.M. Agarwal (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 250Section 271Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which

SHRI AMIT TIWARI,INDORE vs. THE DCIT (CENTRAL)-2, INDORE

ITA 699/IND/2019[2015-16]Status: DisposedITAT Indore18 Aug 2020AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2015-16

Section 132Section 132(4)Section 271A

274 of the Act should specifically state the grounds mentioned in section 271(1)(c) , i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law; The assessee should know the grounds which

DCIT CENTRAL CIRCLE AJMER, AJMER vs. YASHWANT KUMAR SHARMA, AJMER

In the result, the appeal of the revenue is dismissed and the cross

ITA 210/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Jul 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 210/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 DCIT, Central Circle, Ajmer cuke Vs. Yashwant Kumar Sharma F-108, Industrial Area, Makhupura Parbatpura, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASWPS 3791 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. No. 04/JP/2023 (Arising out of ITA Nos. 210/JP/2023) fu/kZkj.k o"kZ@Assessment Years : 2020-21 Yashwant Kumar Sharma

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. James Kurian (CIT) &
Section 139(1)Section 271ASection 274

274 of the Act should specifically state the grounds mentioned in section 271(1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income. Sending printed form where all the grounds mentioned in section 271 are mentioned would not satisfy the requirement of law ; The assessee should know the grounds which