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3 results for “reassessment”+ Section 133(6)clear

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Key Topics

Section 143(3)6Section 684Section 260A3Section 133(6)3Addition to Income3Section 143(2)2Section 1472

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S NARAYAN TRADECOM PVT LTD

Accordingly, the appeal fails and is dismissed

ITAT/76/2025HC Calcutta10 Jun 2025

Bench: :

Section 131Section 133(6)Section 260ASection 68

reassessment order without considering the established legal principles as laid down by the Hon’ble Delhi High Court in the matter of Rakesh Gupta vs. CIT, (2018) 405 ITR 213/303 ? c) Whether in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law in deleting the addition of Rs.22

PRINCIPAL COMMISSIONER OF INCOME TAX-9,KOLKATA vs. MANJU OSATWAL

In the result, the appeal filed by the revenue is dismissed and

ITAT/96/2021
HC Calcutta
11 Feb 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. Soumen Bhattacharjee, AdvFor Respondent: Ms. Swapna Das, Adv
Section 10(38)Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 180Section 182Section 260ASection 263

133(6) of the Act was issued to the said share broker for verification and confirmation of the transactions regarding sale and purchase of shares and reply was received from the stock broker confirming the details filed by the assessee and having found no discrepancy, the assessment was completed under Section 143(3) of the Act by order dated

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ARSHIA GLOBAL TRADECOM PRIVATE LIMITED

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

ITAT/175/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(2)Section 143(3)Section 147Section 148Section 260ASection 68

6 (2007) 291 ITR 500 (SC) ITAT 175 OF 2021 Page 9 of 16 the final outcome of the proceeding is not relevant. In other words, at the initiation stage, what is required is the reason to believe, but not the established fact of a statement of income. At the stage of issue of notice, the only question is whether