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2 results for “reassessment”+ Section 53Aclear

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Key Topics

Section 1483Section 2602Section 1472Section 53A2Section 2(47)(v)2Capital Gains2Reassessment2Reopening of Assessment2

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

The appeal is disposed of in the above terms

ITA/637/2016HC Karnataka05 Feb 2026

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

Section 148Section 2(47)Section 2(47)(v)Section 234ASection 260Section 53A

53A of the Transfer of Property Act, 1882 (for short, “the TP Act”), the Assessing Officer reopened the assessment by issuing notice under Section 148 of the IT Act. 3.2 Upon conclusion of the reassessment

SMT JOSHNA RAJENDRA vs. THE INCOME TAX OFFICER

Accordingly, it stands dismissed

ITA/8/2018HC Karnataka04 Dec 2019

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

Section 143(1)(a)Section 147Section 148Section 260Section 50C

reassessment was bad. However, the said contention came to be negatived by the Tribunal and insofar as issue relating to determination of the value of immovable property, matter came to be remanded back to Commissioner of Income Tax (Appeals) for adjudication. 6. As could be seen from the order of Tribunal, reason for issuance of notice for reopening