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4 results for “reassessment u/s 147”+ Section 234B(1)clear

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Key Topics

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

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

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

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

WP/30388/2015
HC Karnataka
10 Aug 2018

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

Section 143Section 147Section 148

1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year. - 53 - Provided further that nothing contained in the first proviso shall apply in a case where any income in relation to any asset [including financial interest in any entity] located outside India, chargeable

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