Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 158Bclear

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Key Topics

Section 1476 Section 143(3)4 Section 1482 Section 1532 Section 153C2 Reassessment2 Addition to Income2 Search & Seizure2

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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case

Section 143(3)Section 147Section 148Section 153Section 153C

147 is bad in law as it is a search and seizure case. Firstly, it is submitted that a search and seizure operation u/s 132 of the Act was conducted at the registered office of the assessee company at Knowledge Hub, DN 23, 2nd floor, Sector V, Salt Lake, Kolkata 700 091 on 20.09.2019 and pursuant to the said search

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

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