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9 results for “reassessment”+ Section 2(24)clear

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Delhi2,911 Mumbai2,590 Chennai890 Bangalore849 Jaipur638 Kolkata553 Ahmedabad525 Hyderabad494 Pune307 Chandigarh290 Indore190 Amritsar189 Surat183 Raipur171 Rajkot159 Visakhapatnam144 Cochin123 Cuttack115 Guwahati89 Patna89 Karnataka85 Nagpur84 Lucknow80 Agra68 Telangana65 Ranchi51 Allahabad43 Dehradun42 Jodhpur38 SC27 Panaji14 Orissa11 Calcutta9 Jabalpur7 Rajasthan7 Kerala4 Varanasi4 A.K. SIKRI ROHINTON FALI NARIMAN3 Uttarakhand1 K.S. RADHAKRISHNAN A.K. SIKRI1 Gauhati1

Key Topics

Section 14811 Section 143(2)8 Section 1477 Section 260A4 Section 127(4)4 Section 1294 Section 143(3)4 Section 271(1)(c)4 Addition to Income3

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

Survey u/s 133A2

reassessment. Section 191 places an embargo on the declarant to the effect that any amount of tax and surcharge paid under Section 181 or penalty paid under Section 182 in pursuance of a declaration under Section 180 shall not be refundable. Section 193 deals with declaration by misrepresentation of facts to be void. The said provision commences with

COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION

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

ITAT/143/2021HC Calcutta13 Sept 2022

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

Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148

24,39,709/- was treated as income by invoking Section 13(1)(b) read with Section 11(5) of the Act. The next aspect which was enquired into/ discussed was with regard to the genuineness of the activities of the assessee as to whether it was in accordance with the objects of the trust. After taking into consideration, the statements

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

ITAT/81/2025HC Calcutta03 Jul 2025

Bench: : The Hon’Ble Chief Justice T.S Sivagnanam

Section 127(4)Section 129Section 143(2)Section 147Section 148Section 2Section 260A

2) of the Income Tax Act, 1961 by the transferee Assessing Officer would not render the reassessment proceedings bad when such notices were already issued by the transferor Assessing Officer? We have heard Mr. Tilak Mitra, learned senior standing counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent/assessee. The short issue which falls

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. MANISH JAIN

ITAT/82/2025HC Calcutta03 Jul 2025

Bench: : The Hon’Ble Chief Justice T.S Sivagnanam

Section 127(4)Section 129Section 143(2)Section 147Section 148Section 2Section 260A

2) of the Income Tax Act, 1961 by the transferee Assessing Officer would not render the reassessment proceedings bad when such notices were already issued by the transferor Assessing Officer? We have heard Mr. Tilak Mitra, learned senior standing counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned counsel appearing for the respondent/assessee. The short issue which falls

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

24 Shah, J., speaking for the court, while dealing with Section 28 of the Indian Income-tax Act, 1922, observed: "The power to impose penalty under Section 28 depends upon the satisfaction of the Income-tax Officer in the course of proceedings under the Act; it cannot be exercised if he is not satisfied about the existence of conditions specified

PRINCIPAL COMMISSIONER OF INCOME TAX-17, KOLKATA vs. M/S. RADHASHYAM TIRTHABASI PAUL

ITA/106/2018HC Calcutta17 Jan 2022

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

2) v. State of Haryana, (2006) 7 SCC 241] cases and all other judgments that follow these pronouncements are to the extent of such reliance overruled. 1159.7. A tax on entry of goods into a local area for use, sale or consumption therein is permissible although similar goods are not produced within the taxing State. 1159.8. Article 304(a) frowns

PRINCIPAL COMMISSIONER OF INCOME TAX -2, KOLKATA vs. M/S. AGR AUTOMOBILES PVT LTD

ITAT/128/2018HC Calcutta13 Dec 2021

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

2) v. State of Haryana, (2006) 7 SCC 241] cases and all other judgments that follow these pronouncements are to the extent of such reliance overruled. 1159.7. A tax on entry of goods into a local area for use, sale or consumption therein is permissible although similar goods are not produced within the taxing State. 1159.8. Article 304(a) frowns

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED

ITAT/106/2018HC Calcutta26 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

2) v. State of Haryana, (2006) 7 SCC 241] cases and all other judgments that follow these pronouncements are to the extent of such reliance overruled. 1159.7. A tax on entry of goods into a local area for use, sale or consumption therein is permissible although similar goods are not produced within the taxing State. 1159.8. Article 304(a) frowns

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. PARAMOUNT PROPERTIES & ESTATE DEVELOPMENT LIMITED

ITAT/108/2018HC Calcutta05 Feb 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

2) v. State of Haryana, (2006) 7 SCC 241] cases and all other judgments that follow these pronouncements are to the extent of such reliance overruled. 1159.7. A tax on entry of goods into a local area for use, sale or consumption therein is permissible although similar goods are not produced within the taxing State. 1159.8. Article 304(a) frowns