PR. COMMISSIONER OF INCOME TAX-4 vs. RAJKUMAR C (HUF)

In the result, the order passed by the

Bench: ALOK ARADHE,R. NATARAJ

153, which read as under: Explanation 2 - For the purposes of this section, the following shall also be deemed to be cases where income chargeable to tax has escaped assessment, namely:- 13 Clause (a) where no return of income has been furnished by the assessee although his total income or the total income of any other person in respect

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

153 has also been - 24 - done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

153 has also been - 24 - done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

153 has also been - 24 - done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments

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

In the result, the order passed by the

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 153 of 13 the Act as it existed at the relevant point of time. The relevant extract reads as under: 153.Time limit for completion of assessment and reassessment

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

Section 153(3) of the Act, which reads as under: 153. Time limit for completion of assessments and reassessments. (1) No order

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

153 has also been done away with in a case covered by Section 153A. With all the stops having been pulled out, the Assessing Officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments

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 or recomputation as specified in sub-section (2) of section 153, every such notice referred to in this clause

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 Sections 139, 147, 148, 149, 151 & 153. 32. The argument that Section 153C can be invoked in case

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

The appeal is hereby dismissed

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

Section 153 of the Act prescribes the time limits for completion of assessment, reassessment or recomputation. 11. Section 153(3) of the Act reads

THE PR.COMMISSIONER OF INCOME TAX vs. M/S. YOKOGAWA INDIA LTD

The appeal is dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

153 [or section 153B], the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received. (14) The Board may make rules for the purposes of the efficient functioning of the Dispute Resolution Panel and expeditious disposal of the objections filed under sub-section

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MESSERS THE ARCHDIOCESAN BOARD OF

Bench: P.S.DINESH KUMAR,G BASAVARAJA

Section 153 of the Act as it stood prior to amendment, relevant to A.Y. 2008-09 reads as under: "(2) No order of assessment, reassessment

THE DIRECTOR OF INCOME TAX vs. THE EXECUTIVE ENGINEER

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 153 of the Act, through for completion of assessment proceedings. The provisions of reassessment are under Sections 147 and 148 of the Act and they

PRL., COMMISSIONER OF INCOME TAX-3 vs. M/S I B C KNOWLEDGE PARK PVT LTD

The appeal is dismissed as the

Bench: V KAMESWAR RAO,S RACHAIAH

reassessment is altered by a different assessment in respect of searched person or in respect of third party. In this regard, reference may be made to the decision of the apex court in the case of Calcutta Knitwears (supra) and based on the said decision, the Central Board of Direct Taxes has also issued circular dated December 31, 2015, vide