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2 results for “reassessment”+ Section 260Aclear

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Key Topics

Section 143(3)5Section 2502Section 682

M/S. CANARA BANK ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 989/BANG/2023[1996-97]Status: DisposedITAT Bangalore08 Mar 2024AY 1996-97

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 1996-97 M/S. Canara Bank, Vs. Dcit, Fm Wing, Head Office, 112, J C Road, Circle – 2(1)(1), Bengaluru – 560 002. Bengaluru. Pan : Aaajs 1557 Q Appellant Respondent Assessee By : Shri. S. Ananthan, Advocate Revenue By : Shri. Subramanian S, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 07.03.2024 Date Of Pronouncement : 08.03.2024

For Appellant: Shri. S. Ananthan, AdvocateFor Respondent: Shri. Subramanian S, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 250

section 260A of the Act. The Hon’ble High Court vide judgment dated 02.11.2020 in ITA No.333/2016 dismissed the appeal of the Revenue. 10. Pursuant to the ITAT order, AO passed order giving effect to the Tribunal order (AO’s order dated 08.03.2017). The AO, during the course of order giving effect proceedings, had issued notice

GOPALIYENGAR MADABUSHI MURALIDHAR, ,BENGALURU vs. INCOME-TAX OFFICER, WARD-7(2)(4), BENGALURU

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

ITA 956/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Aug 2024AY 2016-17

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

For Appellant: Shri Hemant Pai, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 143(2)Section 143(3)Section 144Section 234BSection 250Section 271(1)(c)Section 68

reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),- (a) any proceeding taken gainst the deceased before his death shall be deemed to have been taken against the legal representative