Search: reassessment

2 results for “reassessment”+ Section 32(1)clear

Sorted by relevance

Key Topics

Section 153A18 Section 158B6 Section 1326 Section 255(4)4 Section 132A4 Section 1132 Section 1532 Reassessment2 Search & Seizure2 Block 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)

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 shall abate and the AO would assume the jurisdiction to assess or reassess the ‘total income’ for the entire

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