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3 results for “reassessment”+ Section 260Aclear

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Key Topics

Section 1484Section 683Section 250(6)2Section 139(1)2Section 142(1)2Section 139(9)2Section 41(1)2Section 143(3)2Business Income2

PUNJAB BEVERAGES PVT. LTD.,PATIALA vs. DCIT, CIRCLE, PATIALA

ITA 438/CHANDI/2018[2001-02]Status: DisposedITAT Chandigarh17 Dec 2018AY 2001-02

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.438/Chd/2018 "नधा"रण वष" / Assessment Year : 2001-02

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ashish Gupta, CIT DR
Section 139(1)Section 139(9)Section 142(1)Section 143(3)Section 148Section 250(6)Section 41(1)

reassessment order dated 28.03.2014 u/s!43(3)/254 of the Act was passed giving effect to the set aside proceedings.” 7. The Ld. counsel for assessee further stated that even before the I.T.A.T. the Ld.CIT DR, during the course of hearing, had filed a report of the A.O. dated 14.8.2018 (inadvertently typed as 14.8.2017) stating so. Our attention was drawn

Deduction2
Depreciation2
Set Off of Losses2

DCIT, CIRCLE, PATIALA vs. M/S PUNJAB BEVERAGES PVT. LTD., PATIALA

ITA 446/CHANDI/2018[2001-02]Status: DisposedITAT Chandigarh17 Dec 2018AY 2001-02

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.438/Chd/2018 "नधा"रण वष" / Assessment Year : 2001-02

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ashish Gupta, CIT DR
Section 139(1)Section 139(9)Section 142(1)Section 143(3)Section 148Section 250(6)Section 41(1)

reassessment order dated 28.03.2014 u/s!43(3)/254 of the Act was passed giving effect to the set aside proceedings.” 7. The Ld. counsel for assessee further stated that even before the I.T.A.T. the Ld.CIT DR, during the course of hearing, had filed a report of the A.O. dated 14.8.2018 (inadvertently typed as 14.8.2017) stating so. Our attention was drawn

M/S BASSI STEELS LTD.,MOHALI vs. DCIT, MOHALI

ITA 96/CHANDI/2016[2004-05]Status: DisposedITAT Chandigarh27 Mar 2018AY 2004-05

Bench: Shri. Sanjay Garg, Judicial, Member & Dr. B.R.R. Kumarassessment Year: 2005-06

For Appellant: Sh. Ashok GoelFor Respondent: Smt. C. Chandrakanta
Section 148Section 68

260A of the Income-tax Act, 1961 is "a fortiori". For the assessment year 2000-01, the assessee-company filed a return of loss which was processed under section 143(1) accepting the loss. Subsequently, based on a letter from the Director of Income-tax (Investigation) regarding entry operators/ accommodation providers, informing the Assessing Officer that there were 16 entry