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3 results for “reassessment”+ Section 239clear

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Key Topics

Section 1484Section 271(1)(c)3Section 143(1)3Section 2602Addition to Income2

THE COMMISSIONER OF INCOME TAX vs. M/S MAKINO ASIA PVT LTD

ITA/340/2007HC Karnataka25 Sept 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 143(1)Section 143(2)Section 143(3)Section 148Section 260Section 271(1)(c)Section 72

reassessing “commission attributable to the branch”. The assessee, pursuant to the notice under Section 148, filed revised return of income for the Assessment year 1998-99 on 19.03.2003 claiming the loss. The proceedings, however, were dropped and the assessee was so informed by the Assessing Officer vide letter dated 04.04.2003. In the said letter, the Assessing Officer informed the assessee

THE PR.COMMISSIONER OF INCOME-TAX, vs. M/S CAE SIMULATION TECHNOLOGIES PVT LTD

Appeals are dismissed and

ITA/72/2018HC Karnataka31 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

reassessment order relating to the relevant tax periods / week / month of the year.” (a) Clauses 1.1 and 1.2 define arrears of tax for the purpose of the Scheme with regard to; Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) and Central Sales Tax Act, 1956 (for short ‘CST Act’) on the one hand and also for the purpose

THE STATE OF KARNATAKA vs. M/S. WS RETAIL SERVICES PRIVATE LIMITED

Appeals are dismissed and

WA/72/2018HC Karnataka31 Aug 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S SUNIL DUTT YADAV

reassessment order relating to the relevant tax periods / week / month of the year.” (a) Clauses 1.1 and 1.2 define arrears of tax for the purpose of the Scheme with regard to; Karnataka Value Added Tax Act, 2003 (for short ‘KVAT Act’) and Central Sales Tax Act, 1956 (for short ‘CST Act’) on the one hand and also for the purpose