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11 results for “reassessment”+ Section 292Bclear

Sorted by relevance

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Key Topics

Section 26033Section 260A8Section 143(2)8Section 1486Section 1476Section 292B4Section 1442Section 143(3)2Limitation/Time-bar2Addition to Income

PR COMMISSIONER OF vs. M/S QUANTECH GLOBAL SERVICES LTD

ITA/439/2018HC Karnataka04 Feb 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(2)Section 260Section 268

Section 292B of the Act. The Court observed that this provisions condones the invalidity which arises merely by mistake, defect or omission in a notice, if in substance and effect it is in conformity with or according to the intent and purpose of this Act. Since no valid notice was served on the assessee to reassess

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

In the result, we do not find any merit in the appeal

ITA/192/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

2
Section 143(2)
Section 143(3)
Section 147
Section 260
Section 260A
Section 292B
Section 45(2)

reassessment made under Section 147 especially when the provisions of Section 292B of the Act introduced w.e.f. 01.10.1975, would govern

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

ITA/513/2014HC Karnataka15 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

292B. 17. In the case of Principal Commissioner of Income-tax vs. Silver Line reported in (2016) 383 ITR 455 (Delhi), the Hon’ble High Court of Delhi considering the objections raised by the revenue inasmuch as ITAT permitting the assessee to raise the point concerning non-issuance of notice under Section

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

ITA/509/2014HC Karnataka15 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

292B. 17. In the case of Principal Commissioner of Income-tax vs. Silver Line reported in (2016) 383 ITR 455 (Delhi), the Hon’ble High Court of Delhi considering the objections raised by the revenue inasmuch as ITAT permitting the assessee to raise the point concerning non-issuance of notice under Section

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

ITA/514/2014HC Karnataka15 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

292B. 17. In the case of Principal Commissioner of Income-tax vs. Silver Line reported in (2016) 383 ITR 455 (Delhi), the Hon’ble High Court of Delhi considering the objections raised by the revenue inasmuch as ITAT permitting the assessee to raise the point concerning non-issuance of notice under Section

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

ITA/515/2014HC Karnataka15 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

292B. 17. In the case of Principal Commissioner of Income-tax vs. Silver Line reported in (2016) 383 ITR 455 (Delhi), the Hon’ble High Court of Delhi considering the objections raised by the revenue inasmuch as ITAT permitting the assessee to raise the point concerning non-issuance of notice under Section

THE COMMISSIONER OF INCOME TAX vs. M/S HIMALAYA DRUG COMPANY

ITA/512/2014HC Karnataka15 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

292B. 17. In the case of Principal Commissioner of Income-tax vs. Silver Line reported in (2016) 383 ITR 455 (Delhi), the Hon’ble High Court of Delhi considering the objections raised by the revenue inasmuch as ITAT permitting the assessee to raise the point concerning non-issuance of notice under Section

M/S. HIMALAYA DRUG COMPANY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/441/2014HC Karnataka15 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

292B. 17. In the case of Principal Commissioner of Income-tax vs. Silver Line reported in (2016) 383 ITR 455 (Delhi), the Hon’ble High Court of Delhi considering the objections raised by the revenue inasmuch as ITAT permitting the assessee to raise the point concerning non-issuance of notice under Section

THE COMMISSIONER OF INCOME TAX vs. SHRI I MAHABALESHWARAPPA

In the result, the order passed by the tribunal

ITA/561/2013HC Karnataka16 Jun 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 132Section 143(2)Section 153ASection 159Section 2(22)(e)Section 260Section 260A

292B of the Act. In support of aforesaid submissions, reliance has been placed on decisions in 7 'PRINCIPAL COMMISSIONER OF INCOME TAX, NEW DELHI VS. MARUTI SUZUKI INDIA LTD., (2019) 107 TAXMANN.COM 375 (SC), 'SKY LIGHT HOSPITALITY LLP VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 28(1), NEW DELHI, (2018) 90 TAXMANN.COM 413 (DEL), 'COMMISSIONER OF INCOME

PR. COMMISSIONER OF INCOME TAX -2 vs. M/S YESHODA ELECTRICALS

The appeals are dismissed

ITA/261/2021HC Karnataka24 Sept 2025

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

Section 144Section 148Section 260ASection 292B

292B of the Act which provides for cure of any mistake, defect or omission in such notice"? (2) "Whether the order passed by Tribunal is perverse in law as Tribunal has failed to observe that re- assessment order passed in present case is valid since assessee failed to raise the issue of immediately on receipt of notice under section

THE INCOME TAX OFFICER vs. M/S TOYOTA KIRLOSKAR MOTOR (P) LTD

The appeals are dismissed

RP/261/2021HC Karnataka21 Oct 2022

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 144Section 148Section 260ASection 292B

292B of the Act which provides for cure of any mistake, defect or omission in such notice"? (2) "Whether the order passed by Tribunal is perverse in law as Tribunal has failed to observe that re- assessment order passed in present case is valid since assessee failed to raise the issue of immediately on receipt of notice under section