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5 results for “reassessment”+ Section 9(1)(vii)clear

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Key Topics

Section 1433

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)Section 147Section 260A

9 of this section along with the return of income filed under sub- section (1) of section 139 or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142. (5) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee

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

ITA/106/2018
HC Calcutta
17 Jan 2022

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

VII Schedule of the Constitution of India. Section 19 of the 101st Amendment had provided for transitional measures by empowering the competent legislatures or authorities to frame laws consistent with the 15 provisions of the 101st Amendment within a period of 1 year from the date of commencement of the 101st Amendment. 10. Learned Advocate General has pointed out that

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

VII Schedule of the Constitution of India. Section 19 of the 101st Amendment had provided for transitional measures by empowering the competent legislatures or authorities to frame laws consistent with the 15 provisions of the 101st Amendment within a period of 1 year from the date of commencement of the 101st Amendment. 10. Learned Advocate General has pointed out that

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

VII Schedule of the Constitution of India. Section 19 of the 101st Amendment had provided for transitional measures by empowering the competent legislatures or authorities to frame laws consistent with the 15 provisions of the 101st Amendment within a period of 1 year from the date of commencement of the 101st Amendment. 10. Learned Advocate General has pointed out that

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

VII Schedule of the Constitution of India. Section 19 of the 101st Amendment had provided for transitional measures by empowering the competent legislatures or authorities to frame laws consistent with the 15 provisions of the 101st Amendment within a period of 1 year from the date of commencement of the 101st Amendment. 10. Learned Advocate General has pointed out that