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5 results for “reassessment”+ Section 50clear

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Key Topics

Section 2636Section 153A4Section 153C4Section 260A3Section 1322Section 142(1)2Section 112Reassessment2

K.R. RAZIYA, vs. COMMISSIONER OF INCOME TAX,

ITA/61/2018HC Kerala14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

reassessment set in motion under Section 153A read with Section 153C of the Act, the re-computation of return etc is illegal and unauthorized. 3.1 The other heads of the income of assessee scrutinized relate to the purchase of land at Sreerange, Maharastra. The assessing authority in the assessment order recorded the following findings: “1. The lease agreement

K.R.RAIZA vs. COMMISSIONER OF INCOME TAX

ITA/64/2018
HC Kerala
14 Mar 2022

Bench: This Court Under Section 260A Of The Income Tax Act 1961 (For Short ‘The Act’). The Details Of Orders Of Assessment Etc. Are Stated In The Following Table:

Section 132Section 142(1)Section 153ASection 153CSection 260A

reassessment set in motion under Section 153A read with Section 153C of the Act, the re-computation of return etc is illegal and unauthorized. 3.1 The other heads of the income of assessee scrutinized relate to the purchase of land at Sreerange, Maharastra. The assessing authority in the assessment order recorded the following findings: “1. The lease agreement

K.M. FATHIMA vs. COMMISSIONER OF INCOME TAX

ITA/53/2018HC Kerala11 Mar 2022

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

reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority answered the Principal objection of the assessee namely that the ‘Shelter’ searched by Revenue did not exclusively belong to the assessee’s husband

K.M. FATHIMA, vs. COMMISSIONER OF INCOME TAX,

ITA/76/2018HC Kerala11 Mar 2022

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

reassessment set in motion under Section 153A read with Section 153C of the Act, the re- computation of return etc, is illegal and unauthorised. ITA Nos.67/2018, 74/2018, 66/2018, 76/2018, 53/2018, 80/2018 -10- 2.2 The Assessing Authority answered the Principal objection of the assessee namely that the ‘Shelter’ searched by Revenue did not exclusively belong to the assessee’s husband

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

ITA/180/2019HC Kerala11 Nov 2021

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

Section 11Section 11(5)Section 12Section 13(8)Section 143(3)Section 148Section 154Section 2(24)(iia)Section 260ASection 263

section 263 of the Income Tax Act, 1961, the assessment order dated 10/03/2015 is set aside with a direction to the Assessing Officer to redo the same afresh after considering all issues raised herein above and after affording an opportunity of being heard to the assessee.” 5. The assessee filed I.T.A No.20/Coch/2017 before the Tribunal