Search: reassessment u/s 147

5 results for “reassessment u/s 147”+ Section 158clear

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Section 1479 Section 687 Section 271(1)(c)7 Section 143(3)5 Section 1485 Addition to Income5 Section 69C4 Section 1393 Reassessment

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

Appeal is allowed

ITA 230/IND/2024[2015-16]Status: DisposedITAT Indore12 Sept 2025AY 2015-16

Section 139Section 143(3)Section 147Section 148Section 36(1)(va)Section 40Section 43B

158/- u/s 43B for non-payment of service tax.", "held": "The Tribunal held that the reopening of assessment u/s 147 was invalid and not maintainable, as it was based on a 'change of opinion' without any fresh or new material. The Tribunal relied on the decision in CIT vs. Kelvinator of India Ltd.", "result": "Allowed", "sections": [ "147

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

RNG CONSTRUCTION CO,MANDIDEEP vs. ADDL.,JT.,DY.,ASSTT.ITO, BHOPAL

ACIT CENTRAL-2 , BHOPAL vs. M/S BALAJI FARMS AND REALITY , BHOPAL

JCIT OSD CENTRAL-1, BHOPAL vs. M/S SHAKSHI TOWN SHIP P LTD, GWALIOR

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE

DCIT , CENTRAL -2 , INDORE vs. M/S GREAT GALLEON VENTURES LTD , INDORE