Search: reassessment u/s 147

7 results for “reassessment u/s 147”+ Section 145(3)clear

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Section 1489 Section 1478 Section 153C4 Section 153A4 Exemption4 Depreciation4 Reopening of Assessment4 Addition to Income3 Section 132

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 147Section 148

3. To answer the above question, we need to note the changes undergone by section 147 of the Income-tax Act, 1961 (for short, “The Act”). Prior to the Direct Tax Laws (Amendment) Act, 1987, section 147 reads as under: “147. Income escaping assessment. –If— (a) The Income-tax Officer has reason to believe that, by reason of the omission

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

In the result, the appeals filed by the assessee in ITA Nos

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI

M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE 2, KOCHI

UNNIKRISHNAN. K,KUNNAMPALLY vs. THE ITO WARD 2, TIRUR