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3 results for “disallowance”+ Section 148clear

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Key Topics

Section 14812Section 143(3)3Section 143(1)2Reassessment2Reopening of Assessment2

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

ITA/25/2022HC Orissa09 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(1)Section 143(3)Section 148

Section 148, had recorded the following reasons for reopening: “M/s. Ganesh Ganga Investments Pvt. Ltd., PAN AAACG2710J A.Y. 2010-11 The assessee filed return of income for the A.Y. 2010- 11 on 04.02.2011 declaring loss of Rs.(-) 14,162/-.The return was processed u/s 143(1). Information was forwarded to this office through the Addl. CIT, Range-10, New Delhi

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

ITA/19/2022HC Orissa08 Feb 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 143(1)
Section 143(3)
Section 148

Section 148, had recorded the following reasons for reopening: “M/s. Ganesh Ganga Investments Pvt. Ltd., PAN AAACG2710J A.Y. 2010-11 The assessee filed return of income for the A.Y. 2010- 11 on 04.02.2011 declaring loss of Rs.(-) 14,162/-.The return was processed u/s 143(1). Information was forwarded to this office through the Addl. CIT, Range-10, New Delhi

INDUSTRIAL INCUBATOR vs. DY.COMMNR.OF I.T.

ITA/179/2004HC Orissa10 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 142(1)Section 143(3)Section 148

Section 148 of the IT Act, the AO inter alia held that the claim for 100% on aerators, marine water pumps and motors was not justified. 6. The Assessee during the assessment proceedings disclosed that the name of the supply of the aerators, and the notice issued to the suppliers by the AO. The said supplier in its reply