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2 results for “reassessment”+ Deemed Dividendclear

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Key Topics

Section 80I5Section 2633Section 143(3)3Section 1532Section 153A2Section 801A2

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

deeming provisions and mandatory in nature. The application of such provisions is made by operation of law. Exception to these provisions can be made only in accordance with law, as provided in section 50C only. The Assessing Officer did not raise any query with regard to application of section 50C, the Assessing Officer committed a mistake and, thus, it rendered

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

ITA 173/JODH/2023[2014-15]Status: DisposedITAT Jodhpur18 Jun 2025AY 2014-15

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 153Section 153ASection 250

Dividend Right 56202 53852 3473007 Certificate 9 Hybrid On Shares 1140648 1111439 70486354 Total 1,29,62,840 1,23,75,694 80,10,38,714 20 Indu Bala Porwal, Udaipur Ld. CIT (A) in his order at page 128-129 in Para 25.2 has granted relief on account difference arising on account of market valuation as against cost