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6 results for “reassessment u/s 147”+ Section 12clear

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Key Topics

Section 2636Section 112Block Assessment2

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

ITA/2/2019HC Kerala02 Nov 2022

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

For Appellant: MOHAMMED SHERIEFFor Respondent: THE COMMISSIONER OF INCOME TAX

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that, - (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

ITA/7/2019HC Kerala02 Nov 2022

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

For Appellant: MOHAMMED SHERIEF
For Respondent: THE COMMISSIONER OF INCOME TAX

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that, - (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

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

12 shall operate so as to exclude any income from the total income of the assessee for the assessment year 2010-11. Accordingly, I am of the opinion that the income assessed for the assessment year 2010-11 is short by Rs.2,08,91,000/-. 5. In the light of the above discussion, I find that the assessment order passed

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

147 of the Income Tax Act (for short 'the Act') and the rental income received by the assessee from Apollo Tyres Ltd. (for short 'ATL') whether constitutes business income or income from other sources. The background circumstances relevant for ITA Nos.757/2009 and batch cases 12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both

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 TAXFor Respondent: M/S.PREMIER TYRES LTD

147 of the Income Tax Act (for short 'the Act') and the rental income received by the assessee from Apollo Tyres Ltd. (for short 'ATL') whether constitutes business income or income from other sources. The background circumstances relevant for ITA Nos.757/2009 and batch cases 12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both

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

147 of the Income Tax Act (for short 'the Act') and the rental income received by the assessee from Apollo Tyres Ltd. (for short 'ATL') whether constitutes business income or income from other sources. The background circumstances relevant for ITA Nos.757/2009 and batch cases 12 disposing of the batch cases are substantially similar. Hence the learned counsel appearing for both