Search: reassessment u/s 147

4 results for “reassessment u/s 147”+ Section 801A(4)clear

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Section 14713 Section 36(1)(viia)4 Addition to Income4 Deduction3 Reassessment3 Section 143(3)2 Section 80I2 Reopening of Assessment2

JOINT COMMISSIONER OF INCOME TAX, (LTU),, BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

In the result, the appeal of the assessee is allowed while the appeal of the Revenue is dismissed

ITA 1832/BANG/2018[2008-09]Status: DisposedITAT Bangalore13 Jan 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri. S.Ananthan, CAFor Respondent: Shri. Pradeep Kumar, CIT (DR) (ITAT), Bengaluru

Section 143(3)Section 147Section 36(1)(viia)

801A(10) has merged with the order of the appellate authorities as a whole and hence, it was no longer amenable to the reassessment proceedings u/s 147 by virtue of second proviso to section 147. On this principles also, since in both the assessment years, the issue was originally considered and agitated at the level of the ITAT, the reopening

JOINT COMMISSIONER OF INCOME TAX, (LTU),, BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

JOINT COMMISSIONER OF INCOME TAX, (LTU),, BENGALURU vs. M/S. VIJAYA BANK, BENGALURU

M/S JINDAL ALUMINIUM LTD.,,BANGALORE vs. DCIT, BANGALORE

GMR TAMBARAM TINDIVANAM EXPRESSWAYS LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

M/S. VIJAYA BANK,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, LTU, BANGALORE