PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassess the total income taking note of the undisclosed income, if any, unearthed during the search. After such reopening of the assessment

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

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassess the total income taking note of the undisclosed income, if any, unearthed during the search. After such reopening of the assessment

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

reassess the total income taking note of the undisclosed income, if any, unearthed during the search. After such reopening of the assessment

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

Bench: CHIEF JUSTICE,C M JOSHI

undisclosed income of the block period that was assessed, Section 153-A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the assessing officer shall assess or reassess

PRL., COMMISSIONER OF INCOME TAX-3 vs. M/S I B C KNOWLEDGE PARK PVT LTD

The appeal is dismissed as the

Bench: V KAMESWAR RAO,S RACHAIAH

undisclosed income which would empower the Assessing Officer to upset or disturb a concluded assessment of the other person. Otherwise, a concluded assessment would be disturbed without there being any basis for doing so which is impermissible in law. Even in case of a searched person, the same reason would hold good as in case of any other person

THE COMMISSIONER OF INCOME TAX vs. SHRI H E PANDURANGA

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

undisclosed income. The assessee filed an appeal before the Commissioner of Income Tax (Appeals), who by an order dated 06.06.2002 deleted the additions on account of three credits and held that the credits in the bank accounts were already disclosed by the assessee to the department and cannot be assessed in block assessment. However, liberty was given to the Assessing

PR. COMMISSIONER OF INCOME TAX-4 vs. RAJKUMAR C (HUF)

In the result, the order passed by the

Bench: ALOK ARADHE,R. NATARAJ

undisclosed income in the hands of the assessee and directed the Assessing Authority to include the same in the hands of HUF and on receipt of the aforesaid order, the re-assessment proceeding was initiated by the Assessing Authority within parameters of Section 147 of the Act. It is also pointed out that the assessee is blowing hot and cold

PR COMMISSIONER OF INCOME TAX 4 vs. M/S JANSON INVESTMENTS PVT LTD

In the result, appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

undisclosed income assessed by the Assessing Officer. On further appeal before the Tribunal, both the assessee as well as the Department challenged the said order of the Commissioner of Income Tax [Appeals]. The Tribunal partly allowed the appeal of the assessee dismissing the appeal of the Revenue, remanding the matter to the Assessing Officer for fresh adjudication by referring