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2 results for “reassessment u/s 147”+ Section 2(14)(iii)clear

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Key Topics

Section 260A2Section 1482Section 12A2Exemption2Addition to Income2

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending

ITA/29/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with
Section 12ASection 148Section 260A

iii. for the assessment year 2006-07 (ITA no.31 of 2019), iv. for the assessment year 2007-08 (ITA no.29 of 2019), v. for the assessment year 2008-09 (ITA no.30 of 2019) and vi. for the assessment year 2009-10 (ITA no.32 of 2019). 2. In all these appeals, orders passed by the Income Tax Appellate Tribunal, Division Bench

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE TIBETIAN CHILDREN VILLAGE

Accordingly the same are dismissed alongwith pending

ITA/31/2019HC Himachal Pradesh22 Aug 2023

Bench: HONOURABLE THE CHIEF JUSTICE MAMIDANNA SATYA RATNA SRI RAMACHANDRA RAO,HON'BLE MR. JUSTICE AJAY MOHAN GOEL

For Appellant: Mr. Vinay Kuthiala, Senior Advocate with
Section 12ASection 148Section 260A

iii. for the assessment year 2006-07 (ITA no.31 of 2019), iv. for the assessment year 2007-08 (ITA no.29 of 2019), v. for the assessment year 2008-09 (ITA no.30 of 2019) and vi. for the assessment year 2009-10 (ITA no.32 of 2019). 2. In all these appeals, orders passed by the Income Tax Appellate Tribunal, Division Bench