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3 results for “reassessment”+ Section 40A(3)clear

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Section 40A(3)3 Section 1473 Section 1483 Reassessment3 Addition to Income3 Section 260A2 Section 2602 Reopening of Assessment2 Disallowance2

THE COMMISSIONER OF INCOME TAX vs. M/S MOOKAMBIKA DEVELOPERS

The appeals stand allowed to the extent as indicated above, and the matter is

ITA/374/2014HC Karnataka27 Jul 2015

Bench: VINEET SARAN,A.V.CHANDRASHEKARA

Section 133ASection 143(1)Section 147Section 148Section 260Section 40A(3)

Section 40A(3) of the Act was wrong and the disallowance to the extent of Rs.53,00,000/- as made by the Assessing Officer ought to have been maintained. By the impugned order dated 27.3.2014, the 4 Tribunal held that the reopening of the assessment was bad in law as, according to the Tribunal, unless the Assessing Officer has made

THE COMMISSIONER OF INCOME TAX vs. M/S MOOKAMBIKA DEVELOPERS

THE COMMISSIONER OF INCOME TAX vs. M/S SAPTHAGIRI ENTERPRISES

THE COMMISSIONER OF INCOME TAX vs. M/S MOOKAMBIKA DEVELOPERS

THE COMMISSIONER OF INCOME TAX vs. M/S SAPTHAGIRI ENTERPRISES

THE COMMISSIONER OF INCOME TAX vs. M/S MANDOVI MOTORS PVT., LTD.,