Search: reassessment u/s 147

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Section 153C4 Section 1444 Section 260A2 Section 1322 Section 143(3)2 Section 153D2

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

seizure has to be examined with reference to the said person searched. At the time when the Assessing Officer having jurisdiction over the searched person reaches the satisfaction that the document belongs to a person other than the searched person, it is not necessary for him to also reach a firm conclusion/ opinion that the document shows undisclosed income belonging

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

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

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

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