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2 results for “section 68”+ Section 245Dclear

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Key Topics

Section 139(4)4Section 139(1)3Section 260A2Section 245D(4)2Section 1562Undisclosed Income2

RNS INFRASTRUCTURE LIMITED vs. INCOME TAX SETTLEMENT COMMISSIONER

In the result, writ petitions are allowed

WP/46275/2016HC Karnataka07 Dec 2016

Bench: The Hon’Ble Mr. Justice L. Narayana Swamy Writ Petition Nos.46275-46289 Of 2016 (T-It)

Section 132Section 139Section 153ASection 156Section 245Section 245DSection 245D(4)Section 271(1)(C)

Section 245D(6D) of the Act the respondent No.1 has passed an order on 11th August 2016 rejecting the application on untenable grounds. 8. Respondent No.1 did not apply for certified copy immediately and hence the time limit has to be reckoned only from the date of pronouncement. The date of order alone should be taken for the purpose

THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

ITA/384/2007HC Karnataka25 Nov 2013

Bench: N.KUMAR,RATHNAKALA

Section 139(1)Section 139(4)Section 158Section 260A

245D on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under clause (c) of section 158BC on the basis of such assessment. Explanation.—For the purposes of determination of undisclosed income,— (a) the total income or loss of each previous year shall, for the purpose of aggregation, be taken