PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment is reinitiated; (ii) at the stage during the course of reassessment; (iii) where reassessment is - 31 - altered by a different

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

reassessment Section 244(1A) - fresh assessment or reassessment Section 153(5) – fresh assessment or reassessment 30 (iii) The word ‘reassessment

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment relating to those returns shall abate. The object obviously is to avoid multiplicity of assessment or reassessment proceedings in respect

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

Bench: S.SUJATHA,VINEET SARAN

reassessed on all grounds or issues. That is to say, if reopening is 8 valid and reassessment can be made

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

reassessment made under sub- section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment

PR. COMMISSIONER OF vs. SHRI. V. RAMAIAH

Bench: S.SUJATHA,VINEET KOTHARI

reassessment. Therefore the Assessing Officer is bound to dispose of the objections before the completion of the reassessment and thus

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Reassessment proceedings in the said cases will be hit by principle of ― change of opinion. (3) Reassessment proceedings will be invalid

M/S B L KASHYAP & SONS LTD vs. JOINT COMMISSIONER OF COMMERCIAL

Bench: S.SUJATHA

reassessment. The initial order for reassessment cannot be said to survive, even partially, although the justification for reassessment arises because

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka

reassessment may be - 32 - made, shall apply to a reassessment made under Section 27 or to an assessment or reassessment