DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

reassess the petitioner in respect of its income for the Assessment Year 2009-10 under section 147 of the 3 Income Tax Act, 1961 (for short referred to as `Act’), by issuing of notice under section 148

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

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

reassessment’ or ‘recomputation’ have been used in the following sections of the 1961 Act:
Section 147 (prior to substitution vide Finance Act, 2021 with effect from 28 01.04.2021) and section 147 (post substitution vide Finance Act, 2021 with effect from 01.04.2021)
Explanation to section 147 (post substitution vide Finance Act, 2021 with effect from 01.04.2021)
Section 148

NOVO NORDISK INDIA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (2

Bench: S.SUJATHA

sections 148 to 153 referred to as the relevant assessment year): - 12 - S. 148. Issue of notice where income has escaped assessment. (1) Before making the assessment, reassessment

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub-section [2] of section 148

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

Bench: S.SUJATHA

reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings under this section, notwithstanding that the reasons for such issue have not been included in the reasons recorded under sub-section [2] of section 148

SRI N GOVINDARAJU vs. THE INCOME TAX OFFICER

Appeal stands disposed of

Bench: S.SUJATHA,VINEET SARAN

reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently in the course of the proceedings, notwithstanding that the reasons for such issue had not been included in the reasons recorded under sub- section (2) of section 148

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

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an 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

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an 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

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an 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

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment

SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX

The appeal stands allowed

Bench: B.MANOHAR,VINEET SARAN

reassessment. 14. The Apex Court, in Chhugamal Rajpal –vs- S.P.Chaliha [(1971) 79 ITR 603], considered a case 12 where notice under Section 148

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 148 and subsequently, the assessment proceedings were concluded by passing an order of reassessment under Section 147 read with