Search: reassessment u/s 147

13 results for “reassessment u/s 147”+ Section 150(1)clear

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Section 153D31 Section 153A30 Addition to Income13 Section 13210 Section 143(3)8 Section 2507 Section 143(2)7 Disallowance6 Section 44A

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

1) had similarly held that even after the amendment in Section 147 of the Act w.e.f. 01.04.1989 an assessment completed u/s 143(3) of the Act cannot be reopened upon mere change of opinion by the succeeding ld. AO because to interpret Section 147 of the Act, permitting ld. AO to reopen an assessment on change of opinion would amount

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

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

KARAN JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

RI-BHOI ISPAT & ROLLING MILLS,BYRNIHAT vs. ITO, WARD- BYRNIHAT, BYRNIHAT