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2 results for “reassessment u/s 147”+ Section 142A(1)clear

Sorted by relevance

Chandigarh36Delhi14Mumbai9Jaipur8Raipur6Nagpur6Surat5Pune5Lucknow5Ahmedabad4Patna4Bangalore4Agra2Chennai2Kolkata2Hyderabad1Visakhapatnam1

Key Topics

Section 143(3)3Section 153(3)2Section 56(2)(vii)2Section 50C2Section 142A2Addition to Income2

ALTHI VENKATA NARENDRA RAJU,CHENNAI vs. DCIT, CENTRAL CIRCLE-1(2), CHENNAI

In the result, the appeal filed by the assessee in ITA No

ITA 1247/CHNY/2025[2014-15]Status: DisposedITAT Chennai13 Aug 2025AY 2014-15
Section 143(3)Section 153(3)

147, on or before the\nexpiry of twelve months from the end of the month in which the assessment order in\nthe case of the firm is passed.\n(7) Where effect to any order, finding or direction referred to in sub-section (5) or sub-section\n(6) is to be given by the Assessing Officer, within the time

SARAVANAN ARUMUGAM,CHENNAI vs. ITO, CHENNAI

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 2966/CHNY/2024[2014-15]Status: DisposedITAT Chennai23 Apr 2025AY 2014-15
Section 142A
Section 143(3)
Section 148
Section 50C
Section 50C(2)
Section 55A
Section 56(2)(vii)

reassessment\nproceedings. Such a reference can be made, whether or not, the\nassessing officer is satisfied about correctness or completeness of\naccounts of the assessee. In the event of such a reference being\nmade, the time consumed by the valuation officer gets excluded for the\npurposes of calculation of limitation period to complete the assessment.\nThe question that thus comes