“Section 155(2)”

Section References (mined)Section 155Section 155(2)3 judgments

NIDHI KEDIA,MUMBAI vs. ITO, CIRCLE - 23(2)(4), MUMBAI

ITA 2422/MUM/2025[2011-12]Status: DisposedITAT Mumbai27 Jun 2025AY 2011-12

Bench: the Learned CIT(A) which was dismissed vide order dated 31/03/2025 which has been impugned by way of the present appeal.

For Appellant: Shri N. R. AgrawalFor Respondent: Shri Asif Karmal

Section 143(3)Section 154Section 155(2)

dismissed the appeal of the Assessee against the Assessment Order, dated 28/03/2012, passed under Section 154 read with Section 155(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year 2011-2012. 2. The Assessee has raised following grounds of appeal ... Galaxy Corporation as INR.1,12,25,165/-. Hence, the Assessing Officer of the Assessee passed Order, dated 15/02/2019, under Section 154 read with Section 155(2) of the Act determining income of the Assessee at 22,45,033/- [20% of income of INR.1,12,25,165/- determined in the hands

SUBHASH PARETA,KOTA vs. ACIT, CIRCLE-1, KOTA, KOTA

In the result, the appeal of the assessee is dismissed

ITA 394/JPR/2025[2015-16]Status: DisposedITAT Jaipur19 May 2025AY 2015-16

Section 142Section 143(3)Section 250Section 40ASection 69Section 69C

investigation\nby police officers under section 156(1) of the Code except under an order of a\nMagistrate within the purview of section 155(2) of the Code.\n(3)\nWhere the uncontroverted allegations made in the FIR or complaint and the evidence\ncollected in support of the same ... constitute\nonly a non-cognizable offence, no investigation is permitted by a police officer without\nan order of a Magistrate as contemplated under section 155(2) of the Code.\n(5)\nWhere the allegations made in the FIR or complaint are so absurd and inherently\nimprobable on the basis

SUBHASH PARETA,KOTA RAJASTHAN vs. ACIT, CIRCLE-2, KOTA, KOTA RAJASHTAN

In the result, the appeal of the assessee is dismissed

ITA 114/JPR/2025[2011-12]Status: DisposedITAT Jaipur19 May 2025AY 2011-12

Bench: Shri Gagan Goyal & Shri Narinder Kumarsubhash Pareta, 3/148, Basant Vihar, Dada Bari, Ganesh Talab, Kota - 324009 Pan No. Aggpp4046H ...... Appellant Vs.

For Appellant: Mr.P.C. PARWAL, CA, Ld. ARFor Respondent: Mrs. ANITA RINESH, Addl. CIT, Ld. Sr. DR

Section 142Section 250Section 40ASection 69Section 69C

investigation by police officers under section 156(1) of the Code except under an order of a Magistrate within the purview of section 155(2) of the Code. (3) Where the uncontroverted allegations made in the FIR or complaint and the evidence collected in support of the same ... constitute only a non-cognizable offence, no investigation is permitted by a police officer without an order of a Magistrate as contemplated under section 155(2) of the Code. (5) Where the allegations made in the FIR or complaint are so absurd and inherently improbable on the basis of which