THE COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S HEWLETT PACKARD GLOBALSOFT PVT LTD

Appeals are hereby dismissed by

Bench: ARAVIND KUMAR,VINEET SARAN

Section 147 authorises and permits the Assessing Officer to assess or reassess income chargeable to tax if he has reason to believe that income for any assessment year has escaped assessment. The word “reason” in the phrase “reason to believe” would mean cause or justification. If the Assessing Officer has cause or justification to know or suppose that income

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

reassessment or recomputation under sub-section (3) of section 143 or section 144 or section 147 or] [ Section 153- A or clause (c) of Section 158-BC]] unless the reasons for retaining the same are recorded by him in writing and the approval of the [Principal Chief Commissioner or Chief Commissioner], [Principal Commissioner or Commissioner], [Principal Director General or Director

THE COMMISSIONER OF INCOME TAX vs. M/S SHASTHA PHARMA LABORATORIES

The appeal is dismissed

Bench: N.KUMAR,RATHNAKALA

sections to the assessing officer to assess or reassess. The words “to disclose fully and truly all material facts” was the subject matter of interpretation by the Apex Court in the case of Calcutta Discount Company Limited Vs. Income Tax Officer and Another reported in (1961) 41 ITR Page 191

M/S SILICON ESTATES vs. THE ADDITIONAL COMMISSIONER OF

In the result, the impugned orders of the

Bench: B.V.NAGARATHNA,J.M.KHAZI

REASSESSMENT ORDER DATED 22.01.2020 PASSED IN ADCOM/ZONE-II/APP-1/SMR/CR-27/2019-20 BY ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR BENGALURU, ORDER, SETTING ASIDE THE ORDER DATED 06.05.2016 PASSED IN VAT.AP.NO.65/15-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)- 1, SHANTHINAGAR, BENGALURU, PARTLY ALLOWING THE APPEAL FILED AGAINST ORDER DATED 10.06.2015 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (ADUIT

M/S TELEKOM MALAYSIA BERHAD vs. UNION OF INDIA

Appeal is dismissed

Bench: The Hon'Ble Mr. Justice Ravi Malimath

reassessment order was sought to be challenged before the learned Single Judge of this Court on the ground that the alleged breach of principles of natural justice by the respondent-assessing authority namely, non-service of the statutory notice under Section 148 of the Income Tax Act (‘the Act’ for short) and non-grant of adequate opportunity to raise objections