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4,549 results for “reassessment u/s 147”+ Section 250clear

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Key Topics

Section 250137Section 148101Section 14795Section 143(3)90Addition to Income73Reassessment36Section 6828Reopening of Assessment21Section 69A19Section 144

DCIT CIRCLE 1 NASHIK, NASHIK vs. SHREE SAI PROPERTIES, NASHIK

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

250 of the Income Tax Act, 1961 (“Act”) which is arising out of Assessment Order dated 29.12.2017 passed u/s. 147 r.w.s. 143(3) of the Act. 2. In the instant appeal, Revenue has raised following grounds of appeal:- “1. Whether on the facts and circumstances of the case, the Ld. CTT(A) is justified in deleting the addition of Rs.7

Showing 1–20 of 4,549 · Page 1 of 228

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17
Natural Justice17
Section 6916

INCOME TAX OFFICER, PUNE vs. SAGAR CONSTRUCTION COMPANY, PUNE

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT
Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

250/-. The Assessing Officer 3 CO No.43/PUN/2025 thereafter issued statutory notices u/s 142(1) and 143(2) of the Act in response to which the assessee submitted its reply. The assessee also filed objections against the reopening of assessment u/s 147 on 16.02.2022. The Assessing Officer disposed of the objections on 07.03.2022 as per the directions of Hon’ble Supreme

INCOME TAX OFFICER-12(3)(1), MUMBAI, MUMBAI vs. MANJU DIAMONDS PVT. LTD., MUMBAI

In the result, the appeal of the Revenue is allowed for statistical purposes whereas the application under Rule 27 of statistical purposes whereas the application under Rule 27

ITA 2766/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Jul 2025AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18 Ito-12(3)(1), Manju Diamonds Pvt. Ltd., R.No. 145, 1St Floor, Aayakar 57/59, 1St Floor, Nagdevi Street, Vs. Bhavan, M.K. Road, Maszid Bunder, Mumbai-400020. Mumbai-400 003. Pan No. Aaecm 6609 G Appellant Respondent

For Appellant: Mr. Virabhadra S. Mahajan, Sr. DRFor Respondent: Ms. Dinkle Hariya
Section 133(6)Section 68

reassessment proceedings initiated under Section 147 of the Act are held to be legally valid. Both grounds Section 147 of the Act are held to be legally valid. Both grounds Section 147 of the Act are held to be legally valid. Both grounds raised in the applicatio raised in the application under Rule 27 stand rejected. n under Rule

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

ITA 62/JPR/2020[2008-09]Status: DisposedITAT Jaipur06 Mar 2023AY 2008-09

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

For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri A.S. Nehra (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 139Section 143Section 147Section 150(2)Section 153CSection 2Section 250Section 69

250 of the IT Act for the assessment year 2008-09. The revenue has raised the following grounds :- 1. The ld. CIT (A) has erred in law and on facts (independently & severally) in granting relief to the assessee. 2. On the facts and in the circumstances of the case the ld. CIT (A), has erred in quashing the re-assessment

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

ITA 238/JPR/2020[2007-08]Status: DisposedITAT Jaipur06 Mar 2023AY 2007-08

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

For Appellant: Shri Rajeev Sogani (CA) &For Respondent: Shri S. Najmi (CIT)
Section 139(1)Section 147Section 148Section 151Section 250Section 54BSection 54FSection 69

section 250 of the Income Tax Act, 1961 for the assessment year 2007-08. Identical grounds have been raised in all these appeals. Therefore, we decide all these appeals by this combined order for the sake of convenience. We first take up the appeal in ITA No. 238/JP/2020 as lead case and the decision arrived at will be applicable

ACIT, CIR-1(2)(1), MUMBAI vs. M/S. CHERYL ADVISORY PVT LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed

ITA 2063/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 Jan 2024AY 2013-14

Bench: Shri Om Prakash Kant () & Shri Narender Kumar Choudhry () Assessment Year: 2013-14

For Appellant: Mr. Tanzil Padvekar, AdvFor Respondent: Mr. H.M. Bhatt, Sr. DR
Section 153C

147 of the Act. The ground No. 1 of the appeal of The ground No. 1 of the appeal of the Revenue is accordingly allowed. the Revenue is accordingly allowed. 7. The ground No. 3 of the appeal relates to the validity of the The ground No. 3 of the appeal relates to the validity of the The ground

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2

u/s 143(3) of the Act as per the return filed by the assessee under Section 139 of the Act. Similar issue has been decided by the coordinate Bench of the ITAT Lucknow reported in the case of Kailash Auto Finance Ltd. vs. Assistant Commissioner of Income Tax-4, Kanpur (2009) 32 SOT 80 (Lucknow). After going through this judgement

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

250 ITR 193 (SC), pursuant to the reassessment order passed u/s 143(3) r.w.s 147, dated 30.12.2008 the original assessment order passed u/s 143(3), dated 29.11.2007 lost its existence and was effaced, therefore, there remained no occasion for him to have challenged any further the order of the CIT(Appeals), dated 22.01.2009 (supra), the same in our humble understanding

SATISH KATOCH,PALAMPUR vs. ITO, PALAMPUR

The appeal of the assessee is dismissed

ITA 298/CHANDI/2017[2000-01]Status: DisposedITAT Chandigarh26 Nov 2018AY 2000-01

Bench: The A.O. U/S 154 Of The Act Against

For Appellant: None(Written submission)For Respondent: Shri Manjit Singh, Sr.DR
Section 140ASection 143Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 154Section 208Section 210

250 (6) of the Income Tax Act, 1961 (in short referred to as ‘Act’). 2. The sole issue in the present appeal relates to charging of interest u/s 234B of the Act for non payment of advance tax. 3. Brief facts relating to the case are that the assessee had filed its return of income declaring an income of Rs.1

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250

147 of the Act and instructed the AOs to start the fresh reassessment proceedings. The learned CIT(A) without considering this, continued to issue hearing notices to the Appellant and had passed an order under section 250 of the Act, on 17th March 2023 confirming the additions in the impugned order passed u/s

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

147/-. Aggrieved by the same the Assessee filed an appeal before the learned CIT(A. The learned CIT(A) however failed to appreciate the submissions of the Assessee and passed the appellate order u/s 250 of the Act dated 18/12/2018 dismissing the appeal of the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee is before this

RAJEEV BRIJBHUSHAN BHATNAGAR,MUMBAI vs. INCOME TAX OFFICER-28(2)(1), MUMBAI, VASHI

In the result, the appeal of the assessee is allowed

ITA 4501/MUM/2024[2010-11]Status: DisposedITAT Mumbai22 Oct 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2010-11 Rajeev Brijbhushan Bhatnagar, Ito-28(2)(1), C/O Ca Himanshu Gandhi Tower No. 6, Vashi Railway Station Vs. Chartered Accountants 16Th Floor, Commercial Complex, Vashi, D Wing, Trade World Tower, Navi Mumbai-400703. Kamala Mills Compound, Lower Parel, Mumbai-400013. Pan No. Acfpb 2967 G Appellant Respondent

For Respondent: Mr. Himanshu Gandhi/
Section 147Section 148Section 154Section 250Section 271FSection 54

reassessment order passed u/s 147 r.w.s. 144 dated 20.12.2017, the assessee order passed u/s 147 r.w.s. 144 dated 20.12.2017 order passed u/s 147 r.w.s. 144 dated 20.12.2017 preferred appeal before the Ld. CIT(A). The assessee also preferred preferred appeal before the Ld. CIT(A). The assessee al preferred appeal before the Ld. CIT(A). The assessee al appeal against

ACIT, CIRCLE 1(1), CHANDIGARH vs. M/S SML ISUZU LTD., CHANDIGARH

ITA 644/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh18 Sept 2024AY 2015-16

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rohit Jain, Advocate and Ms. Somya Jain, C.AFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253Section 3

250 of the Act, which is hereinafter referred to as the “impugned order”. 2. At the outset the Registry has pointed out that the appeal filed by the Revenue is time barred by 05 days for which Revenue has filed a condonation of delay application. 3. Delay of 05 days is condoned for which Revenue has shown sufficient cause

THE DCIT, COCHIN vs. M/S APPOLLO TYRES LTD, COCHIN

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 53/COCH/2017[1993-94]Status: DisposedITAT Cochin01 Jan 2018AY 1993-94

Bench: Shri George George K, Jm & Shri Manjunatha G, Am

For Appellant: Sri. A.Santhom Bose [CIT-DR]For Respondent: Sri. V.Sathyanarayanan, CA
Section 143Section 143(3)Section 147Section 234BSection 234B(1)Section 234B(3)Section 234B(4)Section 263

250 or section 155 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) or sub-section (3) has been increased or reduced, as the case may be, the interest shall be increased

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

ITA 406/KOL/2018[2008-09]Status: DisposedITAT Kolkata31 Dec 2019AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

Section 139(1)Section 143(3)Section 148

u/s 143(3) of the Act, and hence the proviso to Section 147 of the Act, comes into play. 7. This Bench of the of the Tribunal under identical circumstances in the case of This Bench of the of the Tribunal under identical circumstances in the case of This Bench of the of the Tribunal under identical circumstances

ACIT, CIRCLE - 25, KOLKATA , KOLKATA vs. M/S. MALA ROY & OTHERS, KOLKATA

In the result, this appeal of the In the result, this appeal of the revenue is dismissed

ITA 407/KOL/2018[2012-13]Status: DisposedITAT Kolkata31 Dec 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 & Assessment Year: 2012-13

Section 139(1)Section 143(3)Section 148

u/s 143(3) of the Act, and hence the proviso to Section 147 of the Act, comes into play. 7. This Bench of the of the Tribunal under identical circumstances in the case of This Bench of the of the Tribunal under identical circumstances in the case of This Bench of the of the Tribunal under identical circumstances

I.T.O.,WARD-1(1), KOLKATA vs. M/S PCM STRESCON OVERSEAS VENTURE LTD., KOLKATA

In the result, both appeal preferred by the revenue (ITA No

ITA 2652/KOL/2019[2012-13]Status: DisposedITAT Kolkata25 Aug 2021AY 2012-13

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 143(3)Section 144CSection 153Section 263

reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 contained in an order under section 250, section 254, section 260, section 262, section 263, or section 264 or in an order

M/S PCM STRESCON OVERSEAS VENTURE LTD.,SILIGURI vs. PCIT-1, , KOLKATA

In the result, both appeal preferred by the revenue (ITA No

ITA 112/KOL/2021[2012-13]Status: DisposedITAT Kolkata25 Aug 2021AY 2012-13

Bench: Shri P. M. Jagtap & Shri A. T. Varkey]

Section 143(3)Section 144CSection 153Section 263

reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction ITA No.2652/Kol/2019 & CO No. 15/Kol/2020 PCM Strescon Overseas Ventures Ltd., AY 2012-13 contained in an order under section 250, section 254, section 260, section 262, section 263, or section 264 or in an order

SRI UDIT KUMAR DUGAR ,KOLKATA vs. ITO, WARD - 36(4), KOLKATA , KOLKATA

In the result, the appeal of assessee is allowed

ITA 799/KOL/2018[2012-13]Status: DisposedITAT Kolkata03 May 2019AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(2)Section 147Section 148

reassessments orders for A.Y.2007-08 and 2008-09 dated 30.12.2011 were invalid. Consequently order passed u/s 263 of the Act dated 21.03.2014 for A.Y.2007- 08 and 2008-09 are also held to be invalid and quashed. Thus the appeals being ITA No.765 and 766/Kol/2014 are allowed.” 10. The Hon’ble Delhi High Court in the case of Commissioner of Income

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

147 deals with re assessment orders. • Sub-section(3) deals with time-limit for making order of fresh assessment in pursuance of an order under section 254 or section 264, by virtue of which the original assessment is either set aside or cancelled. 23 • Sub-section (4) states that where a reference under section 92CA(1) is made during