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7 results for “reassessment”+ Section 14clear

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Key Topics

Addition to Income4Section 43Section 17A2

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

14 assessee made over the plant operation to ATL for manufacturing tyres. Thus the plant and machinery etc. were given in lease by assessee to ATL for the eight years stipulated in scheme. In the instant batch of appeals, this Court is considering the circumstances, clauses between the assessee and ATL, consequences/conclusion thereof for a period of eight years ending

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAX
For Respondent: M/S.PREMIER TYRES LTD

14 assessee made over the plant operation to ATL for manufacturing tyres. Thus the plant and machinery etc. were given in lease by assessee to ATL for the eight years stipulated in scheme. In the instant batch of appeals, this Court is considering the circumstances, clauses between the assessee and ATL, consequences/conclusion thereof for a period of eight years ending

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

14 assessee made over the plant operation to ATL for manufacturing tyres. Thus the plant and machinery etc. were given in lease by assessee to ATL for the eight years stipulated in scheme. In the instant batch of appeals, this Court is considering the circumstances, clauses between the assessee and ATL, consequences/conclusion thereof for a period of eight years ending

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/39/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

Section 148 of the Act. We are not referring to those judgments because of the suggested course of action by the Senior Counsel for re-examining the issue afresh by the Assessing Officer. Therefore, the questions ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 14 raised in the appeals for statistical purposes are answered in favour

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

Section 148 of the Act. We are not referring to those judgments because of the suggested course of action by the Senior Counsel for re-examining the issue afresh by the Assessing Officer. Therefore, the questions ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 14 raised in the appeals for statistical purposes are answered in favour

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

Section 148 of the Act. We are not referring to those judgments because of the suggested course of action by the Senior Counsel for re-examining the issue afresh by the Assessing Officer. Therefore, the questions ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 14 raised in the appeals for statistical purposes are answered in favour

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/6/2019HC Kerala02 Nov 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Respondent: M/S VIVANTA BY TAJ MALABAR
Section 17ASection 4

reassessment where estimation is possible and levying penalty for the commissions and omissions noted by the Officer are considered by the judgment of this Court in U.K. Monu timbers v. State of Kerala. There is no reason to take a different view in the case on hand than taken by the Tribunal. In the absence of the Section, which