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2 results for “reassessment”+ Section 255(4)clear

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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)

255(4) of the I.T. Act (hereinafter referred to as the “Act”) to the I.T.A. No.49 & 50/Jab/2018 Assessment Year:2014-15 2 Third Member, consequent upon the difference of opinion having arisen between the Accountant Member and the Judicial Member to decide the respective questions framed by the Members. 2. The Hon'ble Third Member vide order dated 09/10/2023 decided

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)

255(4) of the I.T. Act (hereinafter referred to as the “Act”) to the I.T.A. No.49 & 50/Jab/2018 Assessment Year:2014-15 2 Third Member, consequent upon the difference of opinion having arisen between the Accountant Member and the Judicial Member to decide the respective questions framed by the Members. 2. The Hon'ble Third Member vide order dated 09/10/2023 decided