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4 results for “reassessment”+ Section 255(8)clear

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Key Topics

Section 1486Section 115J6Section 1475Section 2603Addition to Income3Section 260A2Section 1322Section 143(2)2Section 10B2Deduction

THE PR COMMISSIONER OF INCOME TAX vs. M/S VSL MINING COMPANY PVT LTD

Appeal is dismissed as being

ITA/32/2020HC Karnataka20 Sept 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 10BSection 132Section 133ASection 142(1)Section 143(2)Section 260Section 260A

8 Judgment dated 8.7.2022 passed in ITA No.16/2015 12 Act was not followed was under consideration. It was held as follows: “10. Admittedly no proceedings were initiated under Section 153C of the Act. Thus, there is patent non- application of mind. It is relevant to note that the author of the diary Smt. Soumya Shetty had passed away prior

2
Survey u/s 133A2

M/S ING VYSYA BANK LIMITED vs. THE COMMISSIONER OF INCOME TAX

In the result appeal fails and it is hereby

WA/2458/2010HC Karnataka06 Jul 2012

Bench: ARAVIND KUMAR,AJIT J GUNJAL

Section 245CSection 245D(1)Section 4

reassessment for any of the assessment years referred to in section (b) of sub-section (1) of section 153A or clause (b) of sub-section (1) of section 153B in case of a person referred to in section 153A or section 153C have been initiated, the additional amount of income-tax payable on the income disclosed in the application exceeds

M/S YOKOGAWA INDIA LTD vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

ITA/87/2012HC Karnataka04 Jun 2020

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 115JSection 143(1)Section 143(2)Section 260Section 260A

8 adjustments mentioned in explanation-1, two adjustments with reference to Section 10A are evident viz., clause (f) of Section 115JB, which seeks to increase the net profit by the amount of expenditure relatable to any income to Section 10A applies and clause (2), which seek to reduce the net profit by the amount of income through which

SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX

The appeal stands allowed

ITA/795/2009HC Karnataka24 Aug 2015

Bench: B.MANOHAR,VINEET SARAN

Section 139Section 143(1)Section 147Section 148Section 255(6)Section 260Section 69

255(6), as the reasons recorded go to the root of jurisdiction?”. 4. We have heard Sri G.Venkatesh along with Sri K.S.Hanumantha Rao, Advocate, learned counsel for the appellant; as well as Sri E.I.Sanmathi, learned counsel for the respondent, and perused the record. 5. Questions No.1 and 2 relate to the reopening of the assessment under Section