WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice Krishna S.Dixit Writ Petition No.20040/2019 (T-It) Between:

47 corollary of that, the balance portion of the order which otherwise warranted giving effect to the ITAT order, does not amount to a fresh assessment or reassessment; both the TPA and the other substantial portion of giving effect were completed by one order giving effect to ITAT, dated 28.12.2017; if refund was granted immediately thereafter, the claim for additional

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

Bench: CHIEF JUSTICE,C M JOSHI

Section 47(xiii) (a) and (c) of the Act. The said conclusions are based on factual findings and we find no infirmity with the same. The AO had also rejected the assessee's contention on the ground that the shares issued in the assessee firm to the erstwhile partners was not in the same ratio. However, we note that there

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

reassessment proceedings by issuing a notice dated 30.06.2021; it is therefore clear that in the facts of the instant case, Section 149(1)(b) was not applicable and it was only Section 149(1)(a) of the I.T.Act that was applicable and consequently, the impugned proceedings pursuant to the Notice dated 30.06.2021 issued beyond he period of limitation, which expired

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

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 can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment can be made. The word 'assess' in Section - 47 - 153 A is relatable to abated proceedings (i.e. those pending

THE COMMISSIONER OF INCOME TAX vs. M/S SHASTHA PHARMA LABORATORIES

The appeal is dismissed

Bench: N.KUMAR,RATHNAKALA

reassessment proceedings. As the assessee had taken the basic stand in the return itself that when the provisions of Section 2(47

SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

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

47)(v) of the Income-tax Act, 1961 (for short, “the IT Act”). As possession of the property had been handed over to the developer in part performance of a contract of the nature referred to in Section 53A of the Transfer of Property Act, 1882 (for short, “the TP Act”), the Assessing Officer reopened the assessment by issuing notice

M/S PRAKASH ELECTRIC COMPANY PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

47 are not complied with vide Section 47A(3) of the Act, which in our view, the petitioner with the aforesaid interpretation, were not so complied with during the previous year 1999-2000 relevant to Assessment Year 2000-2001. 26. Therefore, we answer the aforesaid substantial question of law in favour of the Revenue and against the Assessee, by holding

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

reassessed the properties to tax. And that there are several houses that have been constructed in the area. It is also stated that the Bangalore Development Authority has in its Revised Comprehensive Development Plan, 2011, indicated the land in the erstwhile Survey no. 58/1 and 59/1 for the formation of a residential layout and park. Therefore the same could

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

47 this Act [or any expense, deduction or allowance claimed under this Act which is found to be false]”. 22. Section 158BC speaks of procedure for assessment of a person searched under Section 132 of the Act or books of accounts, other documents or assets are requisitioned under section 132A. The limitation for the purpose of completion of the block