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3 results for “reassessment”+ Section 142A(1)clear

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Key Topics

Section 143(3)6Section 2636Section 12A4Section 153A4Section 2502Section 153B2Section 252Section 82Charitable Trust2Disallowance

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

reassessment passed under\nclause (b) of section 153A in respect of each assessment year falling\nwithin six assessment years immediately preceding the assessment\nyear relevant to the previous year in which search is conducted under\nsection 132 or requisition is made under section 132A. The provision\nhas also been made applicable to orders of assessment passed under\nclause

2
Addition to Income2
Limitation/Time-bar2

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

reassessment passed under\nclause (b) of section 153A in respect of each assessment year falling\nwithin six assessment years immediately preceding the assessment\nyear relevant to the previous year in which search is conducted under\nsection 132 or requisition is made under section 132A. The provision\nhas also been made applicable to orders of assessment passed under\nclause

HARISHA,MYSORE vs. PCIT (CENTRAL), BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 816/BANG/2024[2019-20]Status: DisposedITAT Bangalore16 Aug 2024AY 2019-20

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2019-20

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Kiran D., D.R
Section 133ASection 139(4)Section 142ASection 143(3)Section 263

Section 142A of the I.T. Act, 1961: (1) The Assessing Officer may, for the purposes of assessment or reassessment, make