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9 results for “section 68”+ Section 153Cclear

Sorted by relevance

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Key Topics

Section 26023Section 153A7Section 153C6Section 260A4Section 1444Section 1534Section 1323Section 143(3)3Reassessment2Addition to Income

PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

Section 153C. 27. Even in a case, where the Assessing Officer of both the persons is the same and assuming that no handing over of documents is required, the recording of 68

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018
2
HC Karnataka
31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

Section 153C of the Act is in terms of the aforesaid law laid down by the Hon’ble Supreme Court. 68

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/402/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C

THE COMMISIONER OF INCOME-TAX vs. M/S IBC KNOWLEDGE PARK PVT LTD

In the result, the appeals filed by the Revenue

ITA/402/2014HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

ITA/403/2009HC Karnataka28 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

68 - against the assessee and seized goods having been released in favour of the assessee, notice could be issued under Section 153C

THE PRL.COMMISSIONER OF INCOME TAX vs. SUNITA BAI

ITA/100058/2015HC Karnataka12 Jan 2017

Bench: SREENIVAS HARISH KUMAR,RAGHVENDRA S. CHAUHAN

Section 142(1)Section 143(1)Section 143(2)Section 153ASection 153CSection 260ASection 68

153C of the Act was issued to the assessee on 31.10. 2008. In response to the said notice, the assessee filed a return of income tax on 19.12.2008 declaring her income as Rs.17,336/-. On 28.04.2009, a notice under Section 143(2) was also issued to the assessee. A notice under Section 142(1) accompanied with a questionnaire

THE COMMISSIONER OF INCOME TAX vs. KENNAMETAL INC,USA

ITA/68/2024HC Karnataka02 Apr 2025

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

Section 153Section 153(7)Section 4

68 of 2024 in cases where assessment, reassessment, or recomputation is to be made under Section 147 of the Act, pursuant to reopening under Section 148, such proceedings are required to be completed within one year from the end of the financial year in which the notice under Section 148 was served. Further, in cases of assessment

SRI G LALANATHA REDDY vs. THE ASST COMMISSIONER OF INCOME TAX

Appeals stand dismissed

ITA/178/2022HC Karnataka09 Oct 2025

Bench: D K SINGH,VENKATESH NAIK T

Section 260

68 OF 2022 INCOME TAX APPEAL NO. 71 OF 2022 INCOME TAX APPEAL NO. 86 OF 2022 INCOME TAX APPEAL NO. 121 OF 2022 INCOME TAX APPEAL NO. 177 OF 2022 INCOME TAX APPEAL NO. 292 OF 2022 AND INCOME TAX APPEAL NO. 305 OF 2022 IN ITA No. 178/2022: BETWEEN: 1. SRI G LALANATHA REDDY AGED 45 YEARS

THE PR COMMISSIONER OF INCOME TAX vs. M/S ATRIA WIND (KADAMBUR) PVT LTD

ITA/103/2025HC Karnataka03 Sept 2025

Bench: CHIEF JUSTICE,C M JOSHI

Section 132Section 143(3)Section 153ASection 2Section 260Section 260ASection 47

68,251/- made on account of capital gains. During the previous year relevant to AY 2017-18, a partnership firm namely M/s. Perpetual Investments, was converted into a private company [the assessee]. The said conversion entailed the transfer of the entire assets and liabilities from the partnership firm to the assessee company. Whereas the assessee claimed that the conversion