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121 results for “reassessment”+ Section 143clear

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Key Topics

Section 260153 Section 148106 Section 14784 Section 143(3)68 Reassessment37 Section 260A34 Addition to Income28 Section 143(2)27 Section 14325 Section 14A

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

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

ITA/192/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 143(3)Section 147Section 260Section 260ASection 292BSection 45(2)

reassessment to be completed under Section 143(3) read with Section 147, notice under Section 143(2) has to be issued

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Showing 1–20 of 121 · Page 1 of 7

18

Reopening of Assessment16

WP/20040/2019HC Karnataka25 Aug 2021

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

reassessment & recomputation under various scenarios; section 153 is substituted by Finance Act, 2016; the brief outline of this section is as under: • Sub-section (1) deals with time-limit for making assessment order under sections 143

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/380/2018HC Karnataka29 Sept 2021

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 vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

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 OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

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 vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

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 vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

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 vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

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 vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

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

ITA/197/2021HC Karnataka29 Sept 2021

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. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

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 OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

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

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/30388/2015HC Karnataka10 Aug 2018

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 143Section 147Section 148

143[3] of the Act for the Assessment Year 2007- 08, accepting the claim of the petitioner for allowances of the logo fees as ‘revenue expenditure’. However, notice dated 11.02.2014 issued under section 148 of the Act was served on the petitioner to reassess

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 143(3)Section 148Section 148ASection 56(2)

section 143, but before the expiry of the time limit for making the assessment, reassessment or recomputation as specified in sub-section

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

In the result, the appeal stands dismissed

ITA/282/2018HC Karnataka05 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 132Section 142Section 143Section 153CSection 260Section 260ASection 292B

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

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

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

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

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

ITA/32/2020HC Karnataka20 Sept 2024

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

Section 10BSection 132Section 133ASection 142(1)Section 143(2)Section 260Section 260A

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

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

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 143 has expired, or (c) assessment or reassessment, if any, has been made, before the date of receiving the books

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

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 143 has expired, or (c) assessment or reassessment, if any, has been made, before the date of receiving the books