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2 results for “reassessment”+ Section 276Cclear

Sorted by relevance

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Key Topics

Section 270A5Section 11(6)3Section 2742Section 270A(8)2Deduction2Penalty2

IIFL SAMASTA FINANCE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE

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

ITA 1054/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Sept 2024AY 2020-21
Section 270ASection 270A(7)Section 270A(8)Section 40Section 43

276C of section 276CC, if he fulfils the following\nconditions, namely:—\n(a) the tax and interest payable as per the order of assessment or reassessment

DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1, BENGALURU vs. RASHTROTTHANA PARISHAT, BENGALURU

In the result, the appeal filed by the Revenue is allowed

ITA 1666/BANG/2024[2017-18]Status: Heard
ITAT Bangalore
30 Dec 2024
AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA
Section 11Section 11(6)Section 250Section 270ASection 274

reassessed or recomputed in a preceding order. (11)No addition or disallowance of an amount shall form the basis for imposition of penalty, if such addition or disallowance has formed the basis of imposition of penalty in the case of the person for the same or any other assessment year. (12)The penalty referred to in sub-section (1) shall