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

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

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

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 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 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

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

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 (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

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

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

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

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

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

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

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 made, shall apply to an assessment or reassessment made on the assessee or any person