Search: reassessment u/s 147

4 results for “reassessment u/s 147”+ Section 282(2)clear

Sorted by relevance

Key Topics

Section 26312 Section 1477 Section 143(1)3 Addition to Income3 Section 682 Section 1542 Section 143(3)2 Disallowance2

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

282 (SC) wherein it is held that: "The phrase 'prejudicial to the interests of the Revenue" in S. 263 of the Income Tax Act, 1961, has to be read in conjunction with the expression "erroneous" order passed by the Assessing Officer. Every loss of revenue as a consequence of an order of the Assessing Officer cannot be treated as prejudicial

M.P. POONIA,JODHPUR vs. ITO, BIKANER

In the result, the appeal of the assessee is allowed

ITA 389/JODH/2019[2008-09]Status: Disposed

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

M.P. POONIA,JODHPUR vs. ITO, BIKANER

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

M.P. POONIA,JODHPUR vs. ITO, BIKANER

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND