Search: reassessment

4 results for “reassessment”+ Survey u/s 133Aclear

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Section 1478 Section 271(1)(c)4 Section 143(2)4 Section 1484 Section 374 Reopening of Assessment4 Addition to Income4 Condonation of Delay4

DEPUTY COMMISSIONER OF INCOME TAX, CENTAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed

ITA 180/CTK/2020[209-10]Status: DisposedITAT Cuttack11 Dec 2025

Section 143(2)Section 147Section 148Section 271(1)(c)Section 37

133A of the Act. The Court\nheld that neither the survey report nor any other material indicated\nthat any income chargeable to tax has escaped the assessment in the\nrelevant assessment year. It was submitted by the Revenue that even\nif that was so, the writ jurisdiction of the Court should not be\nexercised to interfere with a notice

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR vs. SMT. INDRANI PATNAIK, ROURKELA

In the result, all the four appeals of the Revenue are dismissed