Search: reassessment u/s 147

4 results for “reassessment u/s 147”+ Section 80P(4)clear

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Section 14811 Section 14710 Reopening of Assessment4 Section 573 Business Income3 Reassessment3 Disallowance3 Limitation/Time-bar3 Section 80P(2)(a)

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)

4) Without prejudice, whether the Tribunal is justified in law in holding that an amount of Rs.44,53,500/- is to be assessed as income under the head Capital Gain and not under income from business and consequently denied the exemption under Section 80P(2)(a)(i) of the Act, 1961 and consequently passed a perverse order on the fact

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

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

CORPORATION BANK vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

CORPORATION BANK vs. THE ASSISTANT COMMISSIONER

KARNATAKA BANK LTD vs. THE ASSISTANT COMMISSIONER OF INCOME -TAX