M/S B L KASHYAP & SONS LTD vs. JOINT COMMISSIONER OF COMMERCIAL

Bench: S.SUJATHA

reassess such income, profits or gains. It is, therefore, manifest that once assessment is reopened by issuing a notice under sub-section [2] of section 22

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

reassessment under Section 153A or 153C could be done in absence of any incriminating material found in a search under Section 132 of the Act or by requisition under Section 132A of the Act. The relevant extract of the said decision is set out below. "22

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

22. He further contends that Section 153C of the Act provides for assessment in the case of other person and issue of notice and assess or reassess

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka

reassessment made on the assessee or any person in consequence of, or to give effect to any finding, direction or order made under sections 20, 21, 22

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassessment under Section 147 read with Section 144 by bringing to tax all the income which formed part of 5 total income under the original assessment order passed. However, it was noticed that though the assessment proceedings was initiated by issue of notice under Section 143(2), The Tribunal vide said order also knocked down the assessment proceedings completed under

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the - 22

SHRI. SUMIR J. HINDUJA vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 147 are satisfied? (5) Whether on the facts and in the circumstances of the case, there was any reliable and cogent material in the recording u/s 148(2) of the Assessing Officer to initiate reassessment proceedings? (6) Whether on the facts and circumstances of the case the funds provided to the associate concerns

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mrs.Justice S.Sujatha

22 - of Sections 148 to153, assess or reassess such income and also any other income chargeable to tax which has escaped

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

Appeal stands dismissed

Bench: S.SUJATHA,VINEET SARAN

22 had again been completed, in which the payments made to the Recipient-KKFHPL had been disclosed. The question of not having deducted TDS and deposited the same with the Department, was also not raised at that stage. The law provides for time limit for completion of assessments and reassessments (Section