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5 results for “reassessment u/s 147”+ Section 189clear

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Key Topics

Section 14828Section 1475Section 244A5Section 1434Section 143(3)3Exemption3Section 282Capital Gains2Long Term Capital Gains

M/S T T K PRESTIGE LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WP/30388/2015HC Karnataka10 Aug 2018

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 143Section 147Section 148

u/s. 114[e] of the Indian Evidence Act, 1872 would be that the AO has looked into all the aspects of the matter made available in the return filed and the documents supplied along with the return. If an opinion is framed by the AO concluding the assessment order under section 143[3] of the Act, reopening the same without

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 1
2
Survey u/s 133A2
Reopening of Assessment2
Section 143(2)
Section 143(3)
Section 244A
Section 254
Section 92C

189 of the 1961 Act), it has been held 16 that the term ‘assessment’ employed therein not only referred to computation of income but included the procedure for declaration & imposition of tax liability and the machinery for enforcement thereof; (iii) It is pertinent to refer to what the Hon’ble Supreme Court observed in Auto & Metal Engineers v. Union

THE SRI KANNIKAPARAMESWARI CO OP BANK LIMITED vs. THE INCOME TAX OFFICER

The appeal stands allowed

ITA/65/2017HC Karnataka23 Nov 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 80P(2)Section 80P(2)(a)

189 ITR 285; (2) Commissioner of Income-tax, Delhi v. Kelvinator of India Ltd., reported in (2010) 320 ITR 561; and (3) TTK Prestige Ltd., v. Deputy Commissioner of Income-tax, Bengaluru, (2018) 97 taxmann.com 112 - 6 - submitted that reopening of the assessment proceedings under Section 147/148 of the Act was made not on any new material or information

P VIKRAM MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

WP/11385/2016HC Karnataka05 Nov 2019

Bench: S.SUJATHA

Section 143Section 148Section 28

u/s. 263 is 31/03/2013. Tax effect involved is Rs.1,01,97,000/- 5 a]. if remedial action is taken, details such as section and date of NA - 16 - order demand raised D&CR No. date of collection, if any, appeal against the order etc., b]. if demand varies from the tax effect mentioned in the LAR detailed reasons thereof

P ARVIND MAIYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Accordingly, writ petition is allowed

WP/12118/2016HC Karnataka05 Nov 2019

Bench: S.SUJATHA

Section 143Section 148Section 28

u/s. 263 is 31/03/2013. Tax effect involved is Rs.1,01,64,058/- 5 a]. if remedial action is taken, details such as section and date of NA - 16 - order demand raised D&CR No. date of collection, if any, appeal against the order etc., b]. if demand varies from the tax effect mentioned in the LAR detailed reasons thereof