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2 results for “reassessment”+ Section 18Aclear

Sorted by relevance

SC4Delhi2Mumbai2Cochin1

Key Topics

Section 143(3)3Section 1482Section 2632Section 143(2)2

M/S. STEECON INFRASTRUCTURE ,JODHPUR vs. ITO, WARD-1(4), JODHPUR

In the result, the appeal of the assessee is dismissed

ITA 61/JODH/2019[2012-13]Status: DisposedITAT Mumbai18 Jul 2023AY 2012-13

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2012-13 M/S Steecon Infrastructure Income Tax Officer 1(4) 85, Subhash Nagar, Pal Road, Paota Jodhpur- 242008 Vs. Jodhpur- 342008 Pan No. Acdfs3423Q Appellant Respondent

For Appellant: Mr. Piyush Chajed and Mr SumitFor Respondent: Mr. Virabhadra S. Mahajan, AR
Section 131Section 142(1)Section 143(3)Section 147Section 148

18A(4), (6), (7), (8) and (9) is incurred, such penalty was, by virtue of the provisions of section 44, capable of being imposed on the partners notwithstanding the discontinuance of the business? The notice for the imposition of the penalty under section 28 was issued on the day on which the reassessment

BSE LTD.,MUMBAI vs. PR. CIT -2, MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 899/MUM/2021[2016-17]Status: DisposedITAT Mumbai02 Feb 2024AY 2016-17
Section 143(2)Section 143(3)Section 263

18A), w.e.f.\n01.12.2014, was also pointed out to the Assessing Officer. Also, the\neffect of the above circular was given in financial statements in\nNote no. 28 of the notes to accounts (PBP 106) and the same was\nduly pointed out to the A.O. in the submission made during the\nassessment proceedings vide letter dated 07.12.2018 (PBP 14). It\nwas