PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

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

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment made under Section 153A of the Act is annulled in appeal or any other proceeding.” 16. In the decision of E.N.Gopakumar V/s. Commissioner of Income Tax (Central) [(2016) 75 - 36

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

36 order to find out what is the “total income” of each year and then pass the assessment order. Therefore, the Commissioner by virtue of the power conferred under Section 263 of the Act gets no jurisdiction to initiate proceedings under the said provision because the condition precedent for initiating proceedings under Section 263 is any order passed under

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

reassess the total income of six assessment years. Once the assessment is reopened, the assessing authority can take note of the income disclosed in the earlier return, any undisclosed income found during search or and also any other income which is not disclosed in the earlier return or which is not unearthed during the search in order to find

THE COMMISSIONER OF INCOME TAX vs. ING VYSYA BANK LTD

In the result, this appeal is allowed in part,

Bench: B.MANOHAR,D.V.SHYLENDRA KUMAR

36(1)(vii). Therefore, on this aspect, the Revenue is in appeal before us raising the 3rd question for examination. 11. Yet another claim which became contentious before the Assessing Officer was relating to the amount that can be claimed as a part of its business expenditure which was in the nature of expenditure incurred or spent in respect

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

Bench: The Hon'Ble Mr. Justice Ravi Malimath

36. (1) The deductions provided for in the following clauses shall be allowed in respect of 13 the matters dealt with therein, in computing the income referred to in section 28- (i) the amount of any premium paid in respect of issuance against risk of damage or destruction of stocks or stores used for the purposes of the business

THE COMMISSIONER OF INCOME TAX vs. M/S.MILLENNIA DEVELOPERS (P) LTD

Bench: The Hon'Ble Mr. Justice Ravi Malimath

36. (1) The deductions provided for in the following clauses shall be allowed in respect of 13 the matters dealt with therein, in computing the income referred to in section 28- (i) the amount of any premium paid in respect of issuance against risk of damage or destruction of stocks or stores used for the purposes of the business

SRI SAIDEEPA JEWELLARY WORKS vs. ASST COMMISSIONER OF COMMERCIAL TAXES(AUDIT)-2

Bench: The Hon'Ble Mr.Justice Ram Mohan Reddy

reassessment under sub-section (1) of Section 39 of the Act, levying penalty and interest under sub-section (2) of Section 72 and Section 36

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

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

36 - officer has some reason to believe that the income has escaped assessment. The use of the words ‘reason to believe’ in Section 147 has to be interpreted schematically as the liberal interpretation of the word would have the consequence of conferring arbitrary powers on the assessing officer who may even initiate such re-assessment proceedings merely on his change

DELL INDIA PVT LTD vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

reassessment proceedings even when intimation under section 143(1) had been issued”. 15. Keeping these principles in mind when the facts on hand are examined it would indicate that during the course of assessment proceedings for the assessment year 2009-10 assessee had requested the Assessing officer to reconcile the sales as per sales tax return and sales declared