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. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

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

153D are placed in Chapter XIV of the Act, which is titled "procedure for assessment". Section 153A provides for the assessment in case of search or requisition. This section applies to a person in whose case a search is initiated under Section 132 or books of account etc. are requisitioned under Section 132A. The procedure prescribed under Section 153A

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

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