Search: reassessment

4 results for “reassessment”+ Section 139clear

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NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

ITA/8/2005HC Orissa17 Nov 2021

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

reassessment proceedings. The CIT(A) after hearing the parties vide its order upheld the order passed by the AO under Section 143(3) read with Section 147 of the IT Act for all the years under consideration except allowing the relief to the assessee on the issue relating to the levy of interest under Section 139

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

ITA/17/2024HC Orissa08 Oct 2024

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

section 132A. 50.3 Applicability- These amendments will take effect from the 1st day of June, 2007." 16. The Legislative intent is clear from the above, in as much as, prior to the insertion of Sec. 153D of the Act, there was no provision for taking approval in cases of assessment and reassessment in cases where search has been conducted. Thus

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.