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2 results for “reassessment u/s 147”+ 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)

147 r.w.s 144B dated, 15-03-2023 is opposed to the facts of the case, weight of evidence, law applicable and the principles of natural justice; and, therefore, liable to be vacated as void. 2. The Learned CIT(A)/NFAC fell in error in dismissing the appeal in limine on the ground that tax/advance tax payable u/s 249(4) r.w.s