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2 results for “reassessment”+ Section 80Jclear

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Key Topics

Section 12A8Section 1473Section 12A(2)3Section 37(1)2Section 102Section 1482Addition to Income2

DCIT, C-1(1) , CHANDIGARH vs. M/S FIDELITY INFORMATION SERVICES INDIA PVT. LTD., CHANDIGARH

In the result, the cross-objection filed by the assessee is dismissed

ITA 1328/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Jun 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vishal Kalra, Advocate and Ms. Sumisha, C.AFor Respondent: Shri Rohit Sharma, CIT DR
Section 37(1)

80J of the Act but on the facts, the Bombay High Court also came to the conclusion that dehors the amendment, the Assessee in that case was liable to pay interest for default in the payment of advance taxes. It was further noted by the Hon'ble Bombay High Court that it was not the assessee's case that there

M/S GENIUS EDUCATION SOCIETY,MANDI vs. ACIT, C-2, (E), CHANDIGARH

In the result, the appeal of the assessee is allowed in

ITA 238/CHANDI/2018[2012-13]Status: Disposed
ITAT Chandigarh
20 Aug 2018
AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Genius Education Society, Vs. The A.C.I.T., Tanda Balt, Sadar, Mandi, Circle-2(Exemptions), Himachal Pradesh. Chandigarh. Pan: Aaajg1473H (Appellant) (Respondent)

For Appellant: S/Shri Ajay Jain, CAFor Respondent: Shri Surinder Meena, JCIT
Section 10Section 12ASection 12A(2)Section 147Section 148

reassessment framed u/s 147-148 itself is illegal, without proper sanction, void ab initio and without jurisdiction. 6. That the appellant craves leave to add or amend the ground of appeal before the appeal is finally heard and disposed off.” 3. Briefly facts relating to the case are that the assessee had applied for registration u/s10