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2 results for “reassessment”+ Section 113clear

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Key Topics

Section 124

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

In the result, I pass the following:-

ITA/1014/2017HC Karnataka24 Jul 2018

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

Section 12

section 12(1) or 12(2) is not applicable for an action to be taken or order assessment or reassessment to be made. The assessment has to be made of the assessee or any person; such assessment could be in consequence of or to give effect to any finding, direction or order as mentioned in the proviso. 15. Learned counsel

M/S MANYATA PROMOTERS PVT LTD vs. STATE OF KARNATAKA

In the result, the writ petition is rejected

WP/56279/2015HC Karnataka25 May 2016

Bench: The Hon’Ble Mr.Justice L Narayana Swamy Writ Petition No.56279 Of 2015 (Lb-Bbmp) Between: M/S.Manyata Promoters Pvt. Ltd., A Company Incorporated Under The Companies Act, 1956 & Having Its Office At First Floor, Classic Court No.9/1, Richmond Road, Bangalore 560 025 Represented By Its Authorized Signatory, Mr.B S Mohan.

Section 108A

reassess or demand the difference of actual Property Tax payable. 4. I have heard the learned senior counsel for the respective counsel on record and perused the entire case papers. 5. On the basis of the contentions and counter contentions raised by the parties, the points that arise for consideration are: (i) Whether the petitioner is liable