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2 results for “reassessment”+ Section 293clear

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Key Topics

Section 143(3)5 Section 2634 Section 363 Section 44A3 Section 142(1)2 Section 1472 Section 80P2

ACIT, BHUBANESWAR vs. M/S. NEELACHAL GRAMYA BANK, BHUBANESWAR

In the result, appeal filed by the revenue and cross objection

ITA 58/CTK/2015[2008-09]Status: DisposedITAT Cuttack12 Jul 2017AY 2008-09

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri B.K.Mohapatra, ARFor Respondent: Shri Kunal Singh, DR

Section 143(3)Section 144Section 147Section 148Section 2Section 22Section 36Section 44ASection 80PSection 80P(4)

293 ITR 271 (Bom) 23. That in view of the above, it is therefore submitted that: i. the issue of the aforesaid notice u/s. 148 of the Act is bad and legally untenable as the conditions provided in section 147 and 148 and as has been judicially interpreted have not been satisfied. ii. the aforesaid notice

ANAND PRASAD JAISWAL,CUTTACK vs. PRINCIPAL CIT, CUTTACK

In the result, appeal filed by the assessee is dismissed

ITA 343/CTK/2017[2012-13]Status: DisposedITAT Cuttack05 Sept 2018AY 2012-13

For Appellant: Shri K.K.Bal, ARFor Respondent: Shri Saad Kidwai, CITDR

Section 142(1)Section 143(2)Section 143(3)Section 263

reassessment assessing total income at Rs.8,62,570/- and passed order u/s.143(3) of the Act, dated 23.03.2015 and made various disallowances. 5. The Pr. CIT found that the order passed by the AO is erroneous and prejudicial to the interest of Revenue and issued notice. Further the Pr.CIT after considering the submissions of assessee and findings