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3 results for “charitable trust”+ Section 144Bclear

Sorted by relevance

Mumbai80Chennai53Ahmedabad25Pune20Delhi18Hyderabad16Chandigarh14Bangalore13Jaipur9Surat8Agra6Indore6Kolkata6Cochin5Visakhapatnam5Rajkot4Nagpur3Cuttack2

Key Topics

Section 26316Section 14713Section 143(3)4Section 1484Section 143(1)4Section 142(1)2Section 263(2)2Reassessment2Reopening of Assessment

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

144B dated 29.03.2022 is erroneous and prejudicial to the interests of the revenue and in setting aside the assessment order with a direction to the learned AO to conduct enquiry and examination. 2. Whether on the facts and circumstances, the learned Pr.CIT erred in assuming jurisdiction under section 263 of the Act on issues which were never the subject-matter

2
Limitation/Time-bar2
Revision u/s 2632

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

144B dated 29.03.2022 is erroneous and prejudicial to the interests of the revenue and in setting aside the assessment order with a direction to the learned AO to conduct enquiry and examination. 2. Whether on the facts and circumstances, the learned Pr.CIT erred in assuming jurisdiction under section 263 of the Act on issues which were never the subject-matter

DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NAGPUR, NAGPUR vs. VINODKUMAR RAJENDRALAL KOCHHAR, KAMPTEE

In the result, the appeal filed by the department is dismissed

ITA 386/NAG/2023[2016]Status: DisposedITAT Nagpur31 Jul 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: NoneFor Respondent: Shri Abhay Y. Marathe, Sr. DR
Section 139(1)Section 142Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 44A

Charitable Trust vs. ACIT (E) (2017) 59 ITR 204 Mum) (Trib) (b) Construction Co. vs. ACIT (2017) 188 TTJ 497 (Mum.) (Trib.) (c) M/s. Advance Construction Co. Pvt. Ltd. [INCOME TAX APPEAL NO.77 OF 2014; dt 28/6/2016 (Bom)(HC)] (d) Marico Ltd (Supreme Court) [Approved Bombay High Court decision Writ petition 1917 of 2019 dt 21/08/2019]. In view