M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT

INGRAM MICRO INDIA PVT. LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT

SONAL APPAREL PRIVATE LTD., vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT

M/S INDIA MOTOR PARTS & ACCESSORIES LTD vs. THE DEPUTY COMMISSIONER OF

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT

KAVERI PLASTO CONTAINERS PVT LTD vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

reassessment orders from the end of 2014 denying input tax claimed by dealers to the extent it was availed 27 in a month other than the month in which the purchase invoices were raised. Thereafter, apparently, realising the Revenue’s folly, the Legislature substituted Section 10(3) vide the Karnataka Value Added Tax (Amendment) Act, 2015, (“the 2015 KVAT

MR. JITENDRA VIRWANI vs. JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

III of the BM Act prescribe the competent authority/ies for the purposes of the Act, the procedure to be followed, the nature of the proceedings under the Act, the powers available to the competent authorities for the purposes of enquiry contemplated, the assessment and the time limit for completion and assessment. 12. Sri. K.V. Aravind submits that the provisions

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:

iii) The word ‘reassessment’ is used next to the term 'fresh assessment' in section 153(5), Proviso (a) to section 240 & section 244A(1A); the definition of the term ‘assessment’ as contained in section 2(8) which merely provides that assessment includes reassessment, shall not ipso facto be applicable in all situations governed by various provisions

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

iii) The assessing officers shall thereafter pass orders in terms of section 148A(d) in respect of each of the concerned assessees; Thereafter after following the procedure as required under section 148A may issue notice under section 148 (as substituted); (iv) All defences which may be available to the assesses including those available under section

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

Bench: CHIEF JUSTICE,C M JOSHI

iii) The AO will exercise normal assessment powers in respect of the six years previous to the relevant AY in which the search takes place. The AO has the power to assess and reassess the “total income” of the aforementioned six years in separate assessment orders for each of the six years. In other words there will be only

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice

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

10. Section 153A of the Act starts with a non obstante clause. The fetters imposed upon the Assessing Officer by the strict procedure to assume jurisdiction to reopen the assessment under Sections 147 and 148, have been removed by the non obstante clause with which sub section (1) of Section 153A opens. The time-limit within which the notice