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4 results for “reassessment”+ Section 197clear

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Key Topics

Section 2605Section 244A5Section 143(3)3Section 1483Section 1472

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

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

197 – 198) “I conceive it to be in the national interest, in the interest not only of all individual tax payers – which includes most of the nation – but also in the interests of the Revenue authorities themselves, that the tax 13 system should be fair… One should be taxed by law, and not be untaxed by concession … A tax system

THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER

The appeal stands allowed

ITA/65/2017HC Karnataka23 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)

197(SC) as well as in the case of Income Tax Officer v. Techspan India (P) Ltd., reported in (2018) 92 taxmann.com 361(SC) submitted that to ascertain whether reopening is on change in opinion, it is required to verify whether the - 8 - assessment earlier made has either expressly or by necessary implication expressed an opinion on a matter which

ABB INDIA LTD vs. JOINT COMMISSIONER OF

ITA/71/2017HC Karnataka09 Sept 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 260

197(SC) - Para 14 8 [2020]117 taxmann.com 244 (SC) 9 [2021]123 taxmann.com 468 (Karnataka) - Para 12 to 14 I.T.A No.71/2017 C/W I.T.A No.785/2017 12 14. We have carefully considered rival submissions and perused the records. 15. Undisputed facts of the case are, before passing the Assessment Order on 16.11.2011 under Section

THE COMMISSIONER OF vs. M/S ABB INDIA LTD

ITA/785/2017HC Karnataka09 Sept 2022

Bench: P.S.DINESH KUMAR,M G UMA

Section 260

197(SC) - Para 14 8 [2020]117 taxmann.com 244 (SC) 9 [2021]123 taxmann.com 468 (Karnataka) - Para 12 to 14 I.T.A No.71/2017 C/W I.T.A No.785/2017 12 14. We have carefully considered rival submissions and perused the records. 15. Undisputed facts of the case are, before passing the Assessment Order on 16.11.2011 under Section