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3 results for “reassessment”+ Section 207clear

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Key Topics

Section 1474Section 1483Deduction2

MPHASIS LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

WP/55355/2017HC Karnataka21 Jan 2020

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

Section 139Section 142Section 143Section 147Section 148Section 40

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under section 147, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the concerned assessment year. However, where an assessment under sub-section

PR. COMMISSIONER OF vs. M/S SASKEN

ITA/450/2016
HC Karnataka
23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 148Section 260Section 292B

reassessment proceedings and had filed return in response to 147 notice and contested the proceedings actively and decisions relied upon by Tribunal have not been reached finality, further without taking note of section 292BB of the Act?” 3. The learned Tribunal, after discussing the rival contentions of both the Appellants-Revenue and Respondent-Assessee, has returned the findings as under

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

WP/24840/2012HC Karnataka04 Oct 2012

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

Section 28(4)Section 3

reassessed the properties to tax. And that there are several houses that have been constructed in the area. It is also stated that the Bangalore Development Authority has in its Revised Comprehensive Development Plan, 2011, indicated the land in the erstwhile Survey no. 58/1 and 59/1 for the formation of a residential layout and park. Therefore the same could