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28 results for “reassessment u/s 147”+ Section 56(2)(viia)clear

Sorted by relevance

Mumbai37Hyderabad28Bangalore22Chennai21Delhi7Jodhpur6Kolkata3Jaipur2Patna1Ranchi1

Key Topics

Section 153C81Section 13227Section 14A7Section 56(2)(viia)4Section 472

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR
Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47

Showing 1–20 of 28 · Page 1 of 2

Section 56
Section 56(2)(viia)
Section 56(2)(viiia)

u/s section 147 / 148 of the Act, the coordinate Bench had held as under : “22. Coming back to our point we have to examine whether protective assessment/addition is possible under section 147 in respect of the same person and for the same period. When a regular assessment is made and later on it comes to the notice of the Assessing

ATLANTA ROCK GARDENS PRIVATE LIMITED ,CHENNAI vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1660/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

GREENWOOD INFRACON INDIA PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1661/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

ARKAMITRA REALTERS PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1662/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

BUDHAPALITA TIMBER ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1665/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

AMRUTHA AGRO ESTATES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1674/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

ASPEN INFRA VENTURES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1747/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

PULANE CONSTRUCTIONS PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1748/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

AMRUTHA AGRO ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1881/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

PRADEEPTHI INFRACON PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1883/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

GREEN MANGOS REAL ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1884/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

BANDHO REAL ESTATES PRIVATE LIMITED ,CHENNAI vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1885/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

BHUVANESH INFRA VENTURES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 1890/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

RL AVENUE PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 194/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

ALDER INFRA VENTURES PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 199/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

SASHI INFRA VENTURES PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 575/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

KARISMA TOWN SHIP PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 577/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

HARITHA PRABHA AGRO PROJECTS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 581/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

AGRI GOLD MULTIMEDIA,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 583/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

AVIJIT REALTERS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 585/HYD/2018[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded