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41 results for “reassessment”+ Section 2(22)(e)clear

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Section 14777 Section 14863 Section 153A38 Addition to Income38 Section 271(1)(c)30 Section 153D25 Section 69A20 Section 35A20 Section 250(6)19

SHRI MANMOHAN SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, ground no. 4 of the appeal of the assessee is allowed

ITA 171/ASR/2023[2018-19]Status: DisposedITAT Amritsar26 Jul 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.171/Asr/2023 Assessment Year: 2018-19

Section 132Section 153Section 153ASection 2(22)(e)Section 250

section 2(22)(e), deeming provision has been brought in the statute to cover up transaction. The benefit is not individual but solely on business exigency. The deeming provision is always under the control of express provision. It is pertinent to observe that the benefit of expressed provision is covered in deeming provision or not. Considering the factual matrix

SH. SUKHBIR SINGH BADAL,,MUKTSAR vs. THE DY. COMMISSIONER OF INCOME TAX,, BATHINDA

Showing 1–20 of 41 · Page 1 of 3

SHRI MANMOHAN SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

SH. SUKHBIR SINGH BADAL,,MUKTSAR vs. THE DY. COMMISSIONER OF INCOME TAX,, BATHINDA

SHRI MANMOHAN SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

SH. SUKHBIR SINGH BADAL,,MUKTSAR vs. THE DY. COMMISSIONER OF INCOME TAX,, BATHINDA

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

M/S PARADISE MULTIPLEX CUM VILLAS. PVT. LTD,ABOHAR vs. INCOME TAX OFFICER WARD-II(3), ABOHAR

M/S PARADIES MULTIPLEXS CUM VILLAS PVT LTD ,ABHOAR vs. INCOME TAX OFFICER WARD 2(3) , ABOHAR

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA