Search: reassessment

4 results for “reassessment”+ Section 153(4)clear

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Section 153A18 Section 2506 Section 1476 Section 271(1)(c)6 Section 158B6 Section 1326 Section 1444 Section 255(4)4 Reassessment4 Cash Deposit

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)

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub- section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner; that therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings

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

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

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

DINESH JAT,SAGAR vs. CIT (A), SAGAR

DINESH JAT,SAGAR vs. CIT(A), NFAC