PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassess income of such other person in accordance with the provisions of Section 153A. - 57 - 30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassess income of such other person in accordance with the provisions of Section 153A. - 57 - 30. Thus, it is clear that the Assessing Officer while passing the order under Section 153A read with Section 143

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. SHRI. CHERIAN ABRAHAM

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment proceedings, held that mere omission to mention Section 143 (2) of the Act equally in any one of the notices

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 6 total income under the original assessment order passed. However, it was noticed that though the assessment proceedings was initiated by issue of notice under Section 143

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 5 total income under the original assessment order passed. However, it was noticed that though the assessment proceedings was initiated by issue of notice under Section 143

THE PR COMMISSIONER OF INCOME TAX vs. M/S VSL MINING COMPANY PVT LTD

Appeal is dismissed as being

Bench: S.G.PANDIT,C.M. POONACHA

reassessment under Section 143 & 147/148. 27. Section 153A and 153C starts with non-obstante clause. The procedure for assessment/reassessment in Section

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

Bench: CHIEF JUSTICE,C M JOSHI

143(3) of the Act in respect of the AY 2017-18. The assessment made was premised on a search conducted in the office premises of the assessee [M/s. Atria Wind (Kadambur) Pvt. Ltd.], on 17.12.2020, under Section 132 of the Act. It was noted that thereafter notice under Section 153A of the Act was issued. The Assessing Officer

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

143(1) of the Act cannot be treated as an order of assessment. In the instant case, admittedly, no original assessment was made in case of the assessee. The assessee has made a claim in the return filed in response to a notice under Section 148 of the Act. 7. In V.JAGAN MOHAN RAO supra, a three judge bench

M/S. MFAR HOLDINGS PVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are allowed in part setting aside

Bench: B M SHYAM PRASAD,T.M.NADAF

Section 143(3) of the IT Act. - 6 - HC-KAR NC: 2025:KHC:43164-DB ITA No. 81 of 2025 5. The appellant contends that it was not aware of the order dated 02.02.2022 No. CIT(A)- 11/BNG/Tr.10103/2010-11 until it received an email communication from its consultant on 08.03.2024 and that the appeal in ITA No.1670/2024 is filed immediately thereafter

M/S MAHESH INVESTMENTS vs. THE ASST. COMMISSIONER OF INCOME-TAX

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

reassessment Section 2(40) "regular assessment" means the assessment made under sub- section (3) of] section 143 or section 144. 234A

THE PR. COMMISSIONER OF INCOME TAX, vs. BASHIR AHMED ABDIRRAJ AM MATTE

The appeal is hereby dismissed

Bench: M.I.ARUN,B. MURALIDHARA PAI

143(3) read with Section 263 of the Act on 27.12.2017, as he did not receive the valuation report from the Departmental Valuation Officer within the time limit. He further contended that irrespective of the number of days of delay in receiving the valuation report, the Assessing Officer gets 60 days time to pass an order under Section

SRI. M.R.ANANDARAM (HUF) vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,R. NATARAJ

reassessment proceedings on the facts of the case. (iii) Whether the Tribunal was justified in law in not adjudicating the legal ground of reopening which goes to the root of the matter on the facts and circumstances of the case. (iv) Whether the Tribunal in law ought to have held that as no notice under section 143

PR.COMMISSIONER OF INCOME TAX-7 vs. M/S TALLY INDIA PVT LTD

In the result, we do not find

Bench: ALOK ARADHE,M.G.S. KAMAL

reassessments. (1) No order of assessment shall be made under Section 143 or Section 144 at any time after the expiry

THE COMMISSIONER OF vs. M/S ABB INDIA LTD

Bench: P.S.DINESH KUMAR,M G UMA

143(3) of the Act, the AO had sent a questionnaire vide his communication dated 04.05.2011 calling for explanation from the assessee. In response, the assessee submitted its reply on 04.07.2011 and 05.10.2011 and explained that provisions were created with regard to the technical fees for the A.Y.2003-04 to 2007-08 and had not deducted the tax during the respective

ABB INDIA LTD vs. JOINT COMMISSIONER OF

Bench: P.S.DINESH KUMAR,M G UMA

143(3) of the Act, the AO had sent a questionnaire vide his communication dated 04.05.2011 calling for explanation from the assessee. In response, the assessee submitted its reply on 04.07.2011 and 05.10.2011 and explained that provisions were created with regard to the technical fees for the A.Y.2003-04 to 2007-08 and had not deducted the tax during the respective

THE PR COMMISSIONER OF vs. M/S MAJESTIC DEVELOPERS

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

143 read with Section 147 of the Act, whereby, the assessing authority disallowed the aforesaid claim on the ground of conditions set out in the said provision not being satisfied in the case of the assessee. Assessee appealed against the order of the assessing authority before the CIT(A)-IV, Bengaluru, and the same came to be allowed by order

M/S GOKULDAS EXPORTS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed

Bench: P.S.DINESH KUMAR,C.M. POONACHA

143(3) of the Income Tax Act, 1961 (for short ‘Act’). Subsequently, a notice under Section 148 was issued and reassessment

THE COMMISSIONER OF INCOME TAX vs. M/S. ASTRA ZENECA PHARMA

In the result, the order passed by the

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

143(1) to the assessee. The assessing officer by an order dated 26.03.1999 passed an order of assessment and inter alia quantified the total taxable income at Rs.8,38,38,080/-. 100% Depreciation claimed by the assessee on pollution control equipment worth Rs.4,93,00,000/- was 6 disallowed and 80% interest on the amount advanced to Madhya Pradesh State