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3 results for “reassessment”+ Section 10A(5)clear

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Key Topics

Section 143(3)11Section 684Section 733Addition to Income3

COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

5 of 23 I.T.A. No.: 275/Gau/2018 Assessment Year: 2009-10 M/s. Arihant International Limited. 7. We have heard rival contentions and perused the records placed before us. Revenue is in appeal before this Tribunal challenging the order of ld. CIT(A) quashing the assessment order framed u/s 147 of the Act holding that the same has been reopened based

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

reassess and not the power to review. (10) To check whether it is a case of change of opinion or not one has to see its meaning in literal as well as legal terms. The word change of opinion implies formulation of opinion and then a change thereof. In terms of assessment proceedings, it means formulation of belief

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

reassess and not the power to review. (10) To check whether it is a case of change of opinion or not one has to see its meaning in literal as well as legal terms. The word change of opinion implies formulation of opinion and then a change thereof. In terms of assessment proceedings, it means formulation of belief