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2 results for “reassessment u/s 147”+ Section 9(1)(vi)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

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 Chandigarh on different dates for the respective assessment years in respect of the respondent-assessee are under challenge. 3. Only ITA no.1 of 2020 for the assessment year 2004-05 has been admitted

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

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 Chandigarh on different dates for the respective assessment years in respect of the respondent-assessee are under challenge. 3. Only ITA no.1 of 2020 for the assessment year 2004-05 has been admitted