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5 results for “reassessment”+ Section 37clear

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Key Topics

Section 271(1)(c)4Section 153A4Section 132(4)2

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

reassessment shall be deemed to constitute satisfaction of the Assessing Officer for initiation of the penalty proceedings under the said clause (c)." By the aforesaid deeming provision a legal fiction is created. When the assessment order contains a direction for initiation of penalty proceedings such order shall deem to constitute satisfaction of the Assessing Officer for initiation of penalty proceedings

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

37 Tax Act, 2012 although, the same was not directly in issue in such reference. 60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless

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

37 Tax Act, 2012 although, the same was not directly in issue in such reference. 60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless

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

37 Tax Act, 2012 although, the same was not directly in issue in such reference. 60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless

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

37 Tax Act, 2012 although, the same was not directly in issue in such reference. 60. The first issue noted in these batch of matters necessarily has raised a question whether, by virtue of the decision in Jindal Stainless Ltd (supra) the impugned judgement and order of the learned Single Judge stood set-aside or not. 61. Although, Jindal Stainless