PACC CONTAINER LINE PTE LIMITED,NELLORE vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

PACC CONTAINER LINE PTE LIMITED ,SINGAPORE REP BY ITS INDIAN AGENT M/S J M BAXI & CO ,NELLORE vs. INCOME TAX OFFICERS ,(INTERNATIONAL TAXATION) , NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

PACC CONTAINER LINE PTE LIMITED ,SINGAPORE REP BY ITS INDIAN AGENT M/S J M BAXI & CO,NELLORE vs. INCOME TAX OFFICERS ,(INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

PACC CONTAINER LINE PTE LIMITED,NELLOR vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

u/s 143(3) of the Act, dated 14.03.2025 in light of approval under Section 148B accorded by Addl.CIT/JCIT, and argued that, the approval granted by the Range Head is mechanical and without any application of mind and thus, the consequent assessment order passed by the A.O. in light of improper approval becomes invalid. We further noted that, the facts

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

u/s 143(3) of the Act, dated 14.03.2025 in light of approval under Section 148B accorded by Addl.CIT/JCIT, and argued that, the approval granted by the Range Head is mechanical and without any application of mind and thus, the consequent assessment order passed by the A.O. in light of improper approval becomes invalid. We further noted that, the facts

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

u/s 143(3) of the Act, dated 14.03.2025 in light of approval under Section 148B accorded by Addl.CIT/JCIT, and argued that, the approval granted by the Range Head is mechanical and without any application of mind and thus, the consequent assessment order passed by the A.O. in light of improper approval becomes invalid. We further noted that, the facts

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

u/s 143(3) of the Act, dated 14.03.2025 in light of approval under Section 148B accorded by Addl.CIT/JCIT, and argued that, the approval granted by the Range Head is mechanical and without any application of mind and thus, the consequent assessment order passed by the A.O. in light of improper approval becomes invalid. We further noted that, the facts

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

u/s 143(3) of the Act, dated 14.03.2025 in light of approval under Section 148B accorded by Addl.CIT/JCIT, and argued that, the approval granted by the Range Head is mechanical and without any application of mind and thus, the consequent assessment order passed by the A.O. in light of improper approval becomes invalid. We further noted that, the facts

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

u/s 143(3) of the Act, dated 14.03.2025 in light of approval under Section 148B accorded by Addl.CIT/JCIT, and argued that, the approval granted by the Range Head is mechanical and without any application of mind and thus, the consequent assessment order passed by the A.O. in light of improper approval becomes invalid. We further noted that, the facts

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

u/s 143(3) of the Act, dated 14.03.2025 in light of approval under Section 148B accorded by Addl.CIT/JCIT, and argued that, the approval granted by the Range Head is mechanical and without any application of mind and thus, the consequent assessment order passed by the A.O. in light of improper approval becomes invalid. We further noted that, the facts