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3 results for “reassessment”+ Section 17(1)(va)clear

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Key Topics

Section 14818Section 66(1)2Section 1432Section 282Capital Gains2Long Term Capital Gains2Exemption2Survey u/s 133A2

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

WP/12118/2016HC Karnataka05 Nov 2019

Bench: S.SUJATHA

Section 143Section 148Section 28

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. Explanation 4. – For the removal of doubts

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

WP/11385/2016HC Karnataka
05 Nov 2019

Bench: S.SUJATHA

Section 143Section 148Section 28

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. Explanation 4. – For the removal of doubts

M/S MAHENDRA APPLIANCES vs. THE STATE OF KARNATAKA

STA/9/2011HC Karnataka20 Apr 2012

Bench: K.GOVINDARAJULU,D.V.SHYLENDRA KUMAR

Section 351Section 66(1)

1 2 200 e Ni g the t IX Ii lie a Ic fo 200 3 2. The assessee was filing monthly returns as per the provisions of section 35111 of the Act and the Rules and had all been accepted as such. 3. It appears there was a search of the premises and the examination of the accounts books