Search: reassessment u/s 147

9 results for “reassessment u/s 147”+ Section 271A(1)(d)clear

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Section 14828 Section 14727 Section 15126 Section 133A14 Addition to Income9 Section 143(3)7 Section 1437 Survey u/s 133A7 Undisclosed Income

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

In the result, the appeal is partly allowed

ITA 636/KOL/2024[2012-13]Status: DisposedITAT Kolkata20 Aug 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Shri Vikash Kumar Agarwal, FCAFor Respondent: Shri Manoj Kumar Pati, Addl. CIT, Sr. DR

Section 147Section 250Section 271BSection 68

271A can be taken. Further in the case of Commissioner of Income-tax vs. S.K. Gupta and Co. [2010] 322 ITR 86 (Allahabad), it has been held that requirement of getting books of account audited could arise only where books of account are maintained. If for some reason the assessee had not maintained books of account, penalty could

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

AMIT KHEMKA,KOLKATA vs. ITO, WARD - 43(1), KOLKATA

RUNGTA IRRIGATION LIMITED,NEW DELHI vs. D.C.I.T., CENTRAL CIRCLE - 3(1), KOLKATA

RUNGTA IRRIGATION LIMITED,DELHI vs. A.C.I.T., CENTRAL CIRCLE 3(1), KOLKATA

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DEHI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LIMITED, NEW DELHI

RUNGTA IRRIGATION LIMITED,DELHI vs. CENTRAL CIRCLE 3(1)/KOLKATA, KOLKATA

RUNGTA IRRIGATION LIMITED,NEW DELHI vs. A.C.I.T., CENTRAL CIRCLE 3(1), KOLKATA

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), KOLKATA, KOLKATA vs. RUNGTA IRRIGATION LTD, NEW DELHI