Search: reassessment u/s 147

73 results for “reassessment u/s 147”+ Section 40A(3)clear

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Key Topics

Section 148128 Section 14764 Section 14A62 Section 143(3)47 Addition to Income42 Disallowance33 Section 13229 Section 153A23 Section 40A(3)

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

In the result, we dismiss grounds raised by the assessee

ITA 1200/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Nov 2025AY 2014-15

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore

Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

147 of the Act. Notice under section 148 was issued on 07.02.2020 and other statutory notices were issued on different dates. On examination of the documents assessee has made cash payment of more than Rs.20,000/- towards expenditure incurred which are debited in the P & L A/c which is in violation of section 40A(3) of the Act for both

Showing 1–20 of 73 · Page 1 of 4

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

ACIT, HUBLI vs. SHRI. MALLANAGOUDA S. SANKAGOUDASHANI, HUBLI

MALLANGOUDA SANKAGOUDASHI vs. DCIT,

MALLANGOUDA SANKAGOUDASHI vs. DCIT,

ACIT, HUBLI vs. SHRI. MALLANAGOUDA S. SANKAGOUDASHANI, HUBLI

MALLANGOUDA SANKAGOUDASHI vs. DCIT,

ACIT, HUBLI vs. SHRI. MALLANAGOUDA S. SANKAGOUDASHANI, HUBLI

GOPAL S. PANDITH vs. DCIT,

SHRI. K. MUNIRAJU,BANGALORE vs. PRINCIPAL COMMISSIONER INCOME TAX, CENTRAL, BANGALORE

ACIT, HUBLI vs. SHRI. MALLANAGOUDA S. SANKAGOUDASHANI, HUBLI

MALLANGOUDA SANKAGOUDASHI vs. DCIT,

M/S.RAICON ENGINEERS,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

M/S.RAICON ENGINEERS,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

M/S.RAICON ENGINEERS,BANGALORE vs. INCOME-TAX OFFICER, BANGALORE

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 (3), BENGALURU

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE- 1(3), BANGALORE vs. SHRI. T. NADAKRISHNA, BANGALORE

M/S SPR SPIRITS PVT.LTD. ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU

M/S SPR SPIRITS PVT. LTD.,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 (3) , BENGALURU