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5 results for “reassessment”+ Section 35Aclear

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Delhi46Mumbai15Bangalore5Hyderabad4Pune2Kolkata2Chennai2Amritsar2SC2Ahmedabad2Visakhapatnam1Chandigarh1Ranchi1Surat1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 1475Section 1445Section 1155Section 1484Section 143(3)4Section 2(22)(d)3Addition to Income3Section 143(2)2Section 1532

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

ITA 311/BANG/2024[AY 2015-16]Status: DisposedITAT Bangalore20 Feb 2025

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Sri Padam Chand Khincha, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 143(2)Section 144Section 144C(10)Section 144C(5)Section 147Section 148Section 153

reassessment proceedings under section 147 of the Act are invalid and bad in law. 3. Assessment Order passed by the Learned AO under section 144 rws 147 rws 144C(13) of the Act is barred by limitation under section 153 of the Act 3.1. On the facts and in the circumstances of the case and in law, the Assessment Order

Exemption2
Reassessment2

KOCH BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

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

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

reassessment order passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner as provided in sub-section (12) of Section 144-BA. (14-B) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuance of directions by the dispute resolution panel, so as to impart greater efficiency

TUNGABHADRA PATTINA SOUHARDA SAHAKARI SANGHA NIYAMITHA,SINDHANUR vs. INCOME TAX OFFICER, WARD -1, RAICHUR

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

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

reassessment order passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner as provided in sub-section (12) of Section 144-BA. (14-B) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuance of directions by the dispute resolution panel, so as to impart greater efficiency

EAPEN GEORGE,BENGALURU vs. INCOME TAX OFFICER, WARD INTERNATIONAL TAXATION 1(1), BENGALURU

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

ITA 2126/BANG/2024[2019-20]Status: DisposedITAT Bangalore27 Dec 2024AY 2019-20

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Suresh Muthukrishna, CAFor Respondent: Ms. Nandini Das, CIT(DR)(ITAT), Bengaluru
Section 139Section 142Section 144Section 144CSection 147Section 148Section 234Section 69

reassessment proceedings, the ld. assessing officer proceeded to pass the draft assessment order as per information available on record. The AO found that assessee has income from salary of Rs. 125,608/–, Interest income chargeable to tax under the head other sources as per provisions of section 56 of the Act of Rs. 10,833/–, short-term capital gain

FIDELITY BUSINESS SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 416/BANG/2016[2011-12]Status: DisposedITAT Bangalore22 Feb 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Muzzaffar Hussain, CIT, LTU (D.R)
Section 115Section 143(2)Section 143(3)Section 2(22)(d)Section 77A

35A) in relation to the proposed levy of DDT on the buy-back of shares. 5 That on the facts and circumstances of the case and in law, the learned DRP erred in not directing the AO to delete the levy of DDT on buy-back of shares as proposed in the draft assessment order passed under section