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2 results for “reassessment”+ Section 272A(1)(d)clear

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Key Topics

Section 1485Section 271F4Section 249(4)2Section 246A(1)2Section 253(1)2Penalty2

RAICHUR CITY URBAN CO-OPERATIVE BANK LTD.,,RAICHUR vs. DIT, BANGALORE

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

ITA 1147/BANG/2015[2012-13]Status: DisposedITAT Bangalore26 Apr 2017AY 2012-13

Bench: Shri Inturi Rama Raoshri Laliet Kumarraichur City Urban Co-Operative Bank Ltd., Gunj Road, Raichur-584 102. . Appellant Vs. The Dy. Director Of Income-Tax Intelligence & Criminal Investigation, Bengaluru. . Respondent Appellant By : Shri B.S Sudheendra, C.A Respondent By : Shri G Kamaladar, Standing Counsel

For Appellant: Shri B.S Sudheendra, C.AFor Respondent: Shri G Kamaladar, Standing Counsel
Section 246A(1)Section 253(1)Section 271FSection 283B

272A; [or]] an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147[or ITA No.1147/ /B/15 section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order;] [***] Following clause (e) shall be inserted after clause (d

ASIAN EARTH MOVERS,BELLARY vs. INCOME TAX OFFICER, WARD 1 & TPS, BELLARY

In the result, the appeal is allowed for statistical purposes

ITA 136/BANG/2024[2018-19]Status: DisposedITAT Bangalore24 Sept 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri V. Parithivel, Jt. CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 144BSection 147Section 148Section 234ASection 249(4)Section 270ASection 272A(1)(d)

section 144B of the Act. 5. The Learned AO erred in computing the capital gain as short-term capital gain without reducing the cost of acquisition and constructing artificial liability to tax. 6. The Learned AO erred in determining the total income at Rs. 67,16,348/- WITHOUT setting off the brought forward business loss and unabsorbed depreciation