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

Bench: K.SOMASHEKAR,UMESH M ADIGA

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 sub- section (2) of Section 143 has been served and limitation of serving the notice under sub-section (2) of Section 143 has expired, or (c) assessment or reassessment, if any, has been 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 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

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

Bench: CHIEF JUSTICE,C M JOSHI

132-A, as the case may be, shall abate. Sub-section (2) of - 10 - HC-KAR NC: 2025:KHC:34452-DB ITA No. 103 of 2025 Section 153-A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub- section (1

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

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 sub- section (2) of Section 143 has been served and limitation of serving the notice under sub-section (2) of Section 143 has expired, or (c) assessment or reassessment, if any, has been made

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

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 sub- section (2) of Section 143 has been served and limitation of serving the notice under sub-section (2) of Section 143 has expired, or (c) assessment or reassessment, if any, has been made

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

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 sub- section (2) of Section 143 has been served and limitation of serving the notice under sub-section (2) of Section 143 has expired, or (c) assessment or reassessment, if any, has been made

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

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 made under sub-Section (1

MR. JITENDRA VIRWANI vs. JOINT COMMISSIONER OF INCOME TAX

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

132[4] of the IT Act as regards certain transactions amongst different 7 entities2. The Assessing Officer’s order is dated 30.12.2016, and this order is after necessary approval from the concerned Joint Commissioner under Section 153-D of the IT Act. 4. The Assessing Officer has concluded that the petitioner had availed loan from M/s. Romulus Assets Limited