Search: reassessment

5 results for “reassessment”+ Revision u/s 263clear

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Section 26321 Section 143(3)9 Section 2546 Revision u/s 2635 Section 153A4 Section 1474 Section 1542 Section 153(3)(ii)2 Addition to Income2 Undisclosed Income

VINAY BAWRI,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 42/GTY/2021[2013-14]Status: DisposedITAT Guwahati22 Sept 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 153(3)Section 153ASection 154Section 263Section 263(1)

revised the original assessment as framed vide order dated 15.12.2015, however, the same 3 Vinay Bawri, AY 2013-14 is hopelessly barred by limitation and, therefore, the order passed by Ld. Pr. CIT u/s. 263 of the Act is invalid and liable to be quashed. In defense of his argument, Ld. Counsel relied on the decision passed

VINAY BAWRI,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

VINAY BAWRI,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

KAUSHIK INDUSTRIES (P) LIMITED,TINSUKIA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA

SHRI PRABAL ROY CHOUDHURY,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

JANARDAN MISHRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI