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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassess the "total income" of the aforesaid years. The condition precedent for application of Section 153A is there should be a search under Section 132

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

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

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

132 or requisition under section 132A, as the case may be, shall abate. Sub-Section (2) of - 35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

132 or requisition is made under Section 132A and in respect of such assessment year - (a) no return of income has been furnished by such other person and no notice under sub-section (1) of Section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

132 or requisition is made under Section 132A and in respect of such assessment year - (a) no return of income has been furnished by such other person and no notice under sub-section (1) of Section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

132 or requisition is made under Section 132A and in respect of such assessment year - (a) no return of income has been furnished by such other person and no notice under sub-section (1) of Section 142 has been issued to him, or (b) a return of income has been furnished by such other person but no notice under

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 or recomputation under section 147, and subject to the provisions of section 148A, the Assessing Officer shall 16 serve on the assessee a notice, along with a copy of the order passed, if required, under clause (d) of section 148A, requiring him to furnish within such period, as may be specified in such notice, a return of his income

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

reassessment or recomputation under sub-section (3) of section 143 or section 144 or section 147 or] [ Section 153- A or clause (c) of Section 158-BC]] unless the reasons for retaining the same are recorded by him in writing and the approval of the [Principal Chief Commissioner or Chief Commissioner], [Principal Commissioner or Commissioner], [Principal Director General or Director

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 to be completed under Section 143(3) read with Section 147, notice under Section 143(2) has to be issued within the prescribed limit. It was further held that no notice under Section 143(2) of the Act was issued, therefore, the proceedings are vitiated in law. However, the revenue was granted the liberty to take appropriate curative steps

GOPAL S. PANDIT vs. THE COMMISSIONER OF

Bench: S.SUJATHA,VINEET KOTHARI

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner under sub-section (12) of Section 144BA.” 7. Learned Counsel for the Revenue Mr. Jeevan J. Neeralgi, however, has submitted that there being no specific requirement in the provisions of Section 153D