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2 results for “reassessment u/s 147”+ Section 201clear

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Key Topics

Section 10A5Section 2012Section 2062Section 143(3)2Section 2602Deduction2

COMMISSIONER OF INCOME TAX TDS vs. M/S BHARAT HOTELS LIMITED

Appeal stands dismissed

ITA/393/2009HC Karnataka02 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 143(3)Section 153Section 154Section 194Section 201Section 201(1)Section 206

u/s 201 and 201(1A). However, this is without prejudice to our earlier finding that the order for the asst. years 2002-03 and 2003-04 are barred by limitation.” 7 Challenging the said order of the Tribunal, this appeal has been filed by the Revenue. Though the appeal has been admitted on the questions of law, as mentioned

THE COMMISSIONER OF INCOME TAX, CIT(A) vs. M/S HEWLETT PACKARD GLOBALSOFT PVT LTD

Appeals are hereby dismissed by

ITA/65/2014HC Karnataka14 Aug 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 10Section 10ASection 143(3)Section 148Section 260

u/s 10A. Consequent short levy of tax and surcharge works out to Rs.1,76,39,326/-. Therefore, I have reasons to believe that income chargeable to tax has escaped assessment for the Ay 2003-04”. 14 As per Section 147 of the Act, if the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment