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7 results for “reassessment”+ Section 201(1)clear

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Key Topics

Section 2606Section 10A5Section 201(1)4Section 80I4Deduction4Section 1483Section 1473Section 143(3)3Reassessment3Section 201

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

ITA/393/2009HC Karnataka02 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(3)Section 153Section 154Section 194Section 201Section 201(1)Section 206

1) of the Act, and since notice under Section 148 could be served up to six years from the end of the relevant assessment year (in cases where the amount involved is more than Rs.1 lakh) coupled with Section 153(2) of the Act providing one year time for passing the order of assessment, reassessement or recomputation in which

2
Addition to Income2
Limitation/Time-bar2

THE DIRECTOR OF INCOME TAX vs. THE EXECUTIVE ENGINEER

ITA/166/2011HC Karnataka24 Aug 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 201(1)Section 201(3)Section 231Section 260Section 260A

reassessment are under Sections 147 and 148 of the Act and they are on a completely differing footing and, therefore, do not merit consideration for the purpose of this case. 19. Even though the period of three years would be a reasonable period as prescribed under Section 153 of the Act for completion of proceedings, we have been told that

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

Appeals are hereby dismissed by

ITA/65/2014HC Karnataka14 Aug 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 10Section 10ASection 143(3)Section 148Section 260

1], which reads as follows xxx remain the same.” 14. The phrase ‘reason to believe’ found in Section 147 of the Act came up for scrutiny before the Hon’ble Apex Court in the matter of ASSISTANT 20 COMMISSIONER OF INCOME TAX vs RAJESH JHAVERI reported in (2007) 291 ITR 500 (SC) and held that the said expression cannot

THE PR COMMISSIONER OF vs. M/S MAJESTIC DEVELOPERS

ITA/287/2018HC Karnataka05 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143Section 143(3)Section 147Section 14ASection 260Section 36(1)(iii)Section 80I

201 (Kar.) HC]?" 3 2. Facts leading to filing of this appeal briefly stated are that the assessee - company claims to be involved in the business of development and construction and had claimed deduction under Section 80IB(10) of the Act in its return of income. The assessment order under Section 143(3) came to be passed. Subsequently, re-assessment

THE ASSISTANT COMMISSIONER OF vs. M/S H.H. CEMENT PRODUCTS

WA/5798/2011HC Karnataka23 Mar 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 39(1)Section 4Section 59

Section 39(1), there was no need for the first appellant to interfere with the jurisdiction of the Deputy Commissioner. 5. However, on 26/03/2010, the first appellant issued show cause notices proposing to levy VAT at 12.5% on paving bricks/blocks treating them as falling outside entry No.2 of Schedule III. On 05/04/2010, the first appellant proceeded to pass an order

COMMISSIONER OF INCOME TAX vs. SRI SADGURU EDUCATION TRUST

Appeals stand disposed of

ITA/433/2014HC Karnataka22 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 147Section 148

201 Respondent (By Sri K K Chythanya, Adv.) Appeals are filed under S.260 A of the Income Tax Act, 1961 praying to set aside the order dated 9.5.2014 by the Income Tax Appellate Tribunal, C Bench, Bangalore in ITA 715/2013 & 716/2013 for assessment year 2005-06 & 2006-07. 2 Appeals coming on for hearing this day, Vineet Saran J, delivered

COMMISSIONER OF INCOME TAX vs. SRI SADGURU EDUCATION TRUST

Appeals stand disposed of

ITA/434/2014HC Karnataka22 Sept 2015

Bench: B.MANOHAR,VINEET SARAN

Section 147Section 148

201 Respondent (By Sri K K Chythanya, Adv.) Appeals are filed under S.260 A of the Income Tax Act, 1961 praying to set aside the order dated 9.5.2014 by the Income Tax Appellate Tribunal, C Bench, Bangalore in ITA 715/2013 & 716/2013 for assessment year 2005-06 & 2006-07. 2 Appeals coming on for hearing this day, Vineet Saran J, delivered