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4 results for “reassessment u/s 147”+ Section 234Bclear

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Key Topics

Section 478Section 1487Section 244A5Section 2604Section 1473Section 1432Section 47A2

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

reassessment proceedings under Section 147 of the Act are quoted hereunder for ready reference: “The assessee company has filed its return of income for the relevant assessment year on 30.09.2009 declaring total income of Rs.26,61,99,014/-. The case was assessed u/s 143(3) on 18.04.2011 determining total income at Rs.25,59,90,979/-. Subsequently it is noticed that

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
Section 143(2)
Section 143(3)
Section 244A
Section 254
Section 92C

reassessment in terms of Section 153(2); it would simply mean that the orders of the higher forum are to be applied & followed by the assessing officer; . it may be borne in mind that longer time limits are provided in Section 153(3) & second proviso to Section 153(5) because it may entail doing the entire process once over

THE COMMISSIONER OF INCOME TAX vs. M/S PRAKASH ELECTRIC COMPANY

ITA/884/2007HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 47Section 47A

147 of the Act for Assessment Year 2000-01 and tax liability on the capital gains of Rs.1,33,43,710/- to the extent of Rs.51,37,329/- and with interest under Sections 234A and 234B of the Act, a total demand of Rs.93,17,550/- was raised against the Assessee-firm. 7. The First Appellate Authority

KIDS CLINIC INDIA PRIVATE LIMITED

COP/60/2015HC Karnataka21 Aug 2015

Bench: KRISHNA S DIXIT

Section 260Section 47Section 47A

147 of the Act for Assessment Year 2000-01 and tax liability on the capital gains of Rs.1,33,43,710/- to the extent of Rs.51,37,329/- and with interest under Sections 234A and 234B of the Act, a total demand of Rs.93,17,550/- was raised against the Assessee-firm. 7. The First Appellate Authority