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2 results for “reassessment”+ Section 191clear

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Delhi416 Mumbai300 Bangalore191 Chennai122 Jaipur72 Kolkata49 Pune44 Indore38 Ahmedabad36 Raipur36 Chandigarh34 Cochin32 Surat25 Guwahati18 Lucknow17 Hyderabad13 Patna10 Visakhapatnam10 Karnataka7 Amritsar7 Nagpur6 Rajkot6 Cuttack4 SC4 Allahabad3 Ranchi3 Jabalpur3 Jodhpur3 Telangana2 Calcutta2 Uttarakhand1 Panaji1 Orissa1 Rajasthan1

Key Topics

Section 143(3)6 Section 260A2 Section 682 Section 143(2)2 Section 1472 Addition to Income2

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

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

ITAT/96/2021HC Calcutta11 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

reassessment. Section 191 places an embargo on the declarant to the effect that any amount of tax and surcharge paid

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

reassessment under Section 147 must fail.” 10. The learned tribunal has also failed to take note of the legal principle that at the time of recording the reasons for satisfaction of the assessing officer there should be prima facie material on the basis of which the 7 (2017) 83 Taxmann.com 82 (Guj) ITAT 175 OF 2021 Page