“Section 147(6)”

Section References (mined)Section 147Section 147(6)2 judgments

CHANDRA BROS.,KOLKATA vs. I.T.O., WARD - 37(1), KOLKATA, KOLKATA

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

ITA 1572/KOL/2024[2022-2023]Status: DisposedITAT Kolkata22 Jul 2025AY 2022-2023

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 143(1)Section 145(2)Section 250Section 44A

posting the hearing for the same day and completed the assessment also on the same day. Thereafter, the ITO reopened assessment under section 147(6) taking the view that the revaluation difference should have been brought to tax in the assessment year 1961-62 in view of the decision

BIMAL KUMAR DROLIA,HOWRAH vs. ITO, WARD-43(2), KOLKATA

In the result, the appeal filed by the assessee is dismissed

ITA 347/KOL/2024[2009-10]Status: DisposedITAT Kolkata18 Jul 2025AY 2009-10

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 143(2)Section 147Section 147(6)Section 148Section 250Section 34

going to end on 31-3-1970. On that day, i.e., 31-3-1970, the ITO issued a notice to the assessee under section 147(6) by registered post which was received by the assessee on 4-3-1970. On writ, the High Court relied upon the decision ... period. Therefore, service of notice within limitation was the foundations of jurisdiction. The High Court, accordingly, quashed the notice for reassessment issued under section 147(6). On appeal to the Hon'ble Supreme Court, it is held as under: “The scheme of the 1961 Act so far as notice