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4 results for “reassessment”+ Survey u/s 133Aclear

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Key Topics

Section 2606Section 260A2Section 133A2Section 148A2Section 2712Survey u/s 133A2

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

ITA/2564/2005HC Karnataka13 Dec 2012

Bench: ARAVIND KUMAR,N.KUMAR

Section 260Section 260A

133A of the Act and information was collected under Section 133(6) of the Act. The statutory returns, which were filed by the assessee, when compared with the stock position reflected in Form 3(c)(b) disclosed a difference of 3,01,240 metric tons. On 27.02.2006, a 14 notice under Section 148 of the Act was issued

PR. COMMISSIONER OF INCOME TAX-4 vs. M/S MINITECHS

ITA/714/2015HC Karnataka01 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 133A
Section 143(1)
Section 260

reassessment proceedings was also rightly treated as a circumstance showing the bonafides of the assessee by the CIT(A). It was open to the Assessee to have taken a stand that in view of the decision of the Hon’ble Karnataka High Court case of Dr.T.K.Dayalu (supra), capital gain in the case of transfer of capital assets under Joint Development

COMMISSIONER OF INCOME vs. SHRI MUNINAGA REDDY

ITA/5/2014HC Karnataka21 Sept 2016

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 133ASection 260Section 271Section 271(1)Section 271(1)(c)

133A of the I.T.Act.? ” 2. We have heard Mr.K.V.Aravind, learned counsel appearing for the appellants – revenue and Mr.Dinesh, learned counsel appearing for the assessee. 3. The learned counsel appearing for both the sides do not dispute the fact that, in view of the subsequent decision of this Court in the case of M/s.Manjunatha Cotton and Ginning Factory 3 reported

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

In the result, I pass the following:-

WP/15910/2022HC Karnataka28 Oct 2022

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

Section 143(3)Section 148Section 148ASection 56(2)

U/S 148A(d) OF THE INCOME TAX ACT, 1961 FOR THE ASSESSMENT YEAR 2014-15 ANNEXURE-A AND ETC. THIS W.P. COMING ON FOR FURTHER HEARING, THIS DsAY, THE COURT MADE THE FOLLOWING:- ORDER In this petition, petitioner has sought for the following reliefs: “ (i) Quashing the impugned order dated: 28.07.2022 bearing ITBA/COM/F/17/2022- 23/1044214522(1) passed by Respondent No.1 under