Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 54B(1)clear

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Section 54B12 Section 1474 Section 1482 Section 143(1)2 Capital Gains2 Exemption2 Deduction2 Reassessment2 Reopening of Assessment

SHRI PRABODH SADASHIV SADAVARTE (HUF), NAGPUR vs. INCOME TAX OFFICER,WARD-1(4),, NAGPUR

In the result, the appeal of assessee is dismissed

ITA 377/NAG/2016[2006-07]Status: DisposedITAT Nagpur03 Aug 2023AY 2006-07

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Saket BhattadFor Respondent: Smt. Rashmi Mathur

Section 143(1)Section 147Section 148Section 54B

reassessment proceedings u/s. 147 of the Act is not valid, before the CIT(A). The CIT(A) discussed the same in detail at para 8 of the impugned order. The CIT(A) held the AO rightly formed an opinion that there was no detailed examination of the issue u/s. 54B of the Act in the intimation proceedings. The relevant portion

SHRI PRABODH SADASHIV SADAVARTE (HUF), NAGPUR vs. INCOME TAX OFFICER,WARD-1(4),, NAGPUR

SHRI PRABODH SADASHIV SADAVARTE (HUF), NAGPUR vs. INCOME TAX OFFICER,WARD-1(4),, NAGPUR

PRABODH SADASHIV SADAVARTEM(HUF),NAGPUR vs. I.T.O.(TDS) WARD -1(4), NAGPUR