Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 36(1)(viia)clear

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Section 14712 Section 143(3)6 Section 250(6)3 Section 1483 Depreciation3 Reopening of Assessment3 Addition to Income3

THE MEHSANA URBAN CO. OPERATIVE BANK LTD.,MEHSANA vs. THE ACIT, MEHSANA CIRCLE , MEHSANA

In the result, the appeal of the assessee in ITANo

ITA 144/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad15 Feb 2024AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Sanjay Jain, Sr.DR

Section 143(3)Section 147Section 148Section 250(6)

u/s 36(1)(viia) was to be calculated, which as per the AO the assessee had not done. He pointed out that clearly it was not the case of the AO that any fact vis-à-vis claim of provision of bad and doubtful debts or for that matter, the quantum of reserve under section 36(1)(viii