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2 results for “reassessment”+ Section 132(1)clear

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Key Topics

Section 153A18Section 158B6Section 1326Section 255(4)4Section 132A4Section 1132Section 1532Reassessment2Search & Seizure2Block Assessment

KALYANIKA INFRA MEGA VENTURES PVT. LTD,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) , JABALPUR

The appeals of the assessees are allowed

ITA 49/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

132 or making of requisition under Section 132A, as the case may be, shall abate; that as per subsection (2) of Section 153A, if any proceeding initiated or any order of assessment or reassessment made under sub- section (1

2
Undisclosed Income2

TARUN DEVCON PRIVATE LIMITED,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL), JABALPUR

The appeals of the assessees are allowed

ITA 50/JAB/2018[2014-15]Status: DisposedITAT Jabalpur23 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 113Section 132Section 132ASection 153Section 153ASection 158BSection 255(4)

132 or making of requisition under Section 132A, as the case may be, shall abate; that as per subsection (2) of Section 153A, if any proceeding initiated or any order of assessment or reassessment made under sub- section (1