THE PR. COMMISIONER 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

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

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

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

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

reassessment proceedings are initiated. The Income Tax Officer cannot make an order of reassessment inconsistent with the original

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

In the result, we do not find any merit in the appeal

Bench: ALOK ARADHE,M.NAGAPRASANNA

reassessment made under Section147 of the Act on the ground of non-issuance of notice under Section 143(2) of the Act would

THE COMMISSIONER OF INCOME TAX vs. KENNAMETAL INC,USA

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

reassessment or recomputation could be made at any time. The amended sub-section (3) of Section 153 introduced by the Finance

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MESSERS THE ARCHDIOCESAN BOARD OF

Bench: P.S.DINESH KUMAR,G BASAVARAJA

reassessment order in void-ab-initio on the ground that there were two parallel assessment proceedings pending when there

THE COMMISSIONER OF vs. M/S ABB INDIA LTD

Bench: P.S.DINESH KUMAR,M G UMA

reassess. But reassessment has to be base on fulfilment of certain pre-condition and if he concept of "change

ABB INDIA LTD vs. JOINT COMMISSIONER OF

Bench: P.S.DINESH KUMAR,M G UMA

reassess. But reassessment has to be base on fulfilment of certain pre-condition and if he concept of "change

THE PR.COMMISSIONER OF vs. M/S MAHAVEER CALYX

In the result, the orders passed by the Assessing

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

reassessment as the case may be." Section 40 of the Act was amended by an amending Act No.17 of 2012 w.e.f

DR P DAYANANDA PAI vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed on the question

Bench: B M SHYAM PRASAD,T.M.NADAF

reassessment is after a lapse of four years and if there is no prior sanction for such reassessment

PR COMMISSIONER OF INCOME TAX-7 vs. M/S TATA POWER SOLAR SYSTEMS LIMITED

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

reassessment proceedings initiated on the basis of a revenue audit objection? 3. Whether the Tribunal was right in holding

THE COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

Appeals are dismissed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

reassessment orders passed for the assessment years 2006-07 and 2007-08 by erroneously holding that the said reassessment

THE COMMISSIONER OF INCOME TAX vs. M/S CANARA BANK

Appeals are dismissed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

reassessment orders passed for the assessment years 2006-07 and 2007-08 by erroneously holding that the said reassessment

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI. CHERIAN ABRAHAM

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served

PR.COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY INDIA PVT LTD

In the result, we do not find

Bench: ALOK ARADHE,M.G.S. KAMAL

reassessments. (1) No order of assessment shall be made under Section 143 or Section 144 at any time after

M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed and the impugned

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

REASSESSMENT ORDER DATED 31.05.2016 PASSED UNDER SECTION 39(1) OF THE KVAT ACT,2003 R/W SEC.36(1) AND 72(2) OF THE KVAT