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6 results for “reassessment”+ Section 91clear

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Key Topics

Section 271(1)(c)4Section 153A4Section 132(4)2Section 1482

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. SUBHALAXMI CHEM PVT LTD

Accordingly, the appeal fails and is dismissed

ITAT/270/2024HC Calcutta17 Jul 2025

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

Section 131Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 260A

reassessment order passed under Section 143(3) read with 147 of the Act dated 26.11.2018 as upheld by the appellate authority by order dated 24.7.2023 was set aside. The Tribunal has made a thorough examination of the factual position and it found that the facts recorded by the assessing officer are incomplete as the assessing officer has taken only

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

91,970/- which was revised by him under Section 139(5) of the Act, 1961 on 13.10.2007 disclosing total income of Rs.21,60,97,680/- and the notice under Section 153A was issued to the assessee on 26.02.2009 and pursuant thereto, the 20 assessee filed return of his income for the assessment year 2006-07 on 31.03.2009 declaring a total

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

reassessment or collection of such tax, interest, late fee or penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law; (ii) no suit or other proceedings shall be maintained or continued in any court against the State Government or any person or other authority whatsoever for the refund

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

reassessment or collection of such tax, interest, late fee or penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law; (ii) no suit or other proceedings shall be maintained or continued in any court against the State Government or any person or other authority whatsoever for the refund

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

reassessment or collection of such tax, interest, late fee or penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law; (ii) no suit or other proceedings shall be maintained or continued in any court against the State Government or any person or other authority whatsoever for the refund

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

reassessment or collection of such tax, interest, late fee or penalty shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law; (ii) no suit or other proceedings shall be maintained or continued in any court against the State Government or any person or other authority whatsoever for the refund