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2 results for “reassessment”+ Section 234Cclear

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Key Topics

Section 115J7Section 1483Section 260A2Section 802Section 53A2Section 2(47)(v)2

SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

ITA/637/2016HC Karnataka05 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 148Section 2(47)Section 2(47)(v)Section 234ASection 260Section 53A

234C of the Act, 1961 on the facts and circumstance of the case." 3. The brief facts are that the assessee, a Hindu Undivided Family (HUF), filed its return of income for the Assessment Year 2005–06. In the said return, the assessee did not disclose the capital gains arising from the transfer of an asset pursuant to a Joint

M/S SANKHLA POLYMERS (P) LTD vs. THE INCOME TAX OFFICER WARD-12(2)

In the result, the appeal relating to the assessment

ITA/1100/2006HC Karnataka29 Jan 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 115JSection 148Section 260ASection 80

reassessing the income for the assessment year 2002-03 by issue of notice under Section 148 of the Act and tax liability had been determined as per the amendment to Section 115JB. 5 7. For the subsequent two assessment years, the assessee being fully aware of the provisions of this Section and having filed returns, they had been assessed