Search: reassessment u/s 147

4 results for “reassessment u/s 147”+ Section 144clear

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Section 244A5 Section 153C4 Section 1444 Section 260A3 Section 143(3)3 Section 1322 Section 153D2 Section 234A2

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

WP/20040/2019HC Karnataka25 Aug 2021

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

Section 1Section 143(2)Section 143(3)Section 244ASection 254Section 92C

144; therefore these terminologies have different import in different sections. In the light of this discussion, it is clear that the term “assessment” is used in section 153(1) to mean the entire process of assessment; section 153(2) uses the words, ‘assessment’, ‘reassessment’ or ‘recomputation’ but in respect of section 147 which deals with income escaping assessment; section

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

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

WIPRO LIMITED vs. THE JOINT COMMISSIONER OF INCOME TAX

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

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

M/S MAHESH INVESTMENTS vs. THE ASST. COMMISSIONER OF INCOME-TAX