Search: reassessment u/s 147

6 results for “reassessment u/s 147”+ Section 47clear

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Section 153A9 Section 143(3)8 Section 10A8 Section 10B6 Section 474 Section 32(1)4 Reassessment4 Section 2503 Section 2633

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

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

ITA 269/COCH/2023[2005-06]Status: DisposedITAT Cochin03 Jan 2025AY 2005-06

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)

Section 143(2)Section 143(3)Section 250Section 263Section 32Section 32(1)Section 47

147 dated 26.12.2008 for redoing the same. Subsequently notices were issued u/s. 143(2) on 27.11.2011. 4. During the assessment proceedings it was found that assessee firm over the years had developed a software called ‘Quadra software’ and for this AY this was valued at Rs.57 lakhs. Such valuation was divided by the partners, credited to their capital account

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI

M/S.COOL MINDS TECHNOLOGIES P. LTD,COCHIN vs. THE ACIT, COCHIN

SRI.E. NOUSHAD,KOLLAM vs. DCIT, KOLLAM

SRI. E.NOUSHAD,KOLLAM vs. DCIT, KOLLAN

SRI.E.NOUSHAD,KOLLAM vs. THE DCIT, KOLLAM