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2 results for “reassessment u/s 147”+ Section 10Bclear

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Key Topics

Section 1474Section 10B4Section 143(3)4Section 1433Section 260A2Reassessment2Reopening of Assessment2

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

u/s. 143 (3) as above Please issue Demand Notice and copy of the order to the assessee. (MONALISA PAL MUKHERJEE) Income Tax Officer Ward-2 (3), Kolkata” 5. As stated by learned counsel for the respondent assessee, a notice dated 23.03.2010 under Section 147/148 of the Act, 1961 for the assessment year 2005-06 was issued by the assessing officer

PRINCIPAL COMMISSIONER OF INCOME TAX, KOL-1, KOLKATA vs. CHEVIOT COMPANY LIMITED

ITAT/420/2016HC Calcutta
11 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 10BSection 143(3)Section 147Section 148Section 260A

reassessment proceeding without considering the Explanation 2(c) to Section 147 of the said Act ? ii) Whether on the facts and in the circumstances of the case the learned Tribunal was justified in law in not considering the fact that the assessee company was not an eligible unit for availing exemption under Section 10B of the said Act especially when