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4 results for “reassessment”+ Section 276clear

Sorted by relevance

Delhi210Mumbai150Ahmedabad83Bangalore64Chennai64Hyderabad51Jaipur51Kolkata40Patna20Allahabad13Chandigarh11Nagpur9Indore9Rajkot7Jodhpur6Surat6Pune5Guwahati5Lucknow5Amritsar5SC4Karnataka4Cochin4Agra4Visakhapatnam2Cuttack2Raipur2Telangana2K.S. RADHAKRISHNAN A.K. SIKRI1A.K. SIKRI ROHINTON FALI NARIMAN1Rajasthan1

Key Topics

Section 153A15Section 13212Section 133A6Section 80H5Addition to Income4Section 143(3)3Survey u/s 133A3Section 271(1)(c)2Section 80I2

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 488/COCH/2019[2015-16]Status: DisposedITAT Cochin19 May 2020AY 2015-16

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 487/COCH/2019[2014-15]Status: DisposedITAT Cochin19 May 2020AY 2014-15

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

THARIF BUILDERS P. LTD,KOZHIKKODE vs. THEACIT, KOZHIKKODE

In the result, the appeals of the assessee are partly allowed

ITA 489/COCH/2019[2016-17]Status: DisposedITAT Cochin19 May 2020AY 2016-17

Bench: S/Shri Chandra Poojari, Am &George George K., Jm

Section 132Section 133ASection 143(3)Section 153A

reassess his total income in respect of each of six assessment years preceding the assessment year relevant to previous year in I.T.A. Nos. 487-489/Coch/2019 which search is conducted. Thus, after going through the seized material as well as documents collected during the search u/s. 133A of the I.T. Act, the Assessing Officer completed the assessments

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001

Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I

reassessment proceedings, which are for the benefit of the Revenue (CIT v. Sun Engineering Works Pvt. Ltd. [1992] 198 ITR 297 (SC)). This was not accepted by the AO who, reckoning that on manufactured and traded goods separately, worked out deduction on the latter at Rs.327.40 lakhs. The assessment was completed on 09.03.2004, making the following adjustments to the returned