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2 results for “reassessment”+ Section 144Aclear

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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

reassessment under Section 148 of the Act. The said approval cannot be granted in a mechanical manner as it acts as a linkage between the facts considered and conclusion reached. In the instant case, merely appending the phrase “Yes” does not appropriately align with the mandate of Section 151 of the Act as it fails to set out any degree

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

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

Section 174Section 189

144A, Rash Behari Avenue, Kolkata: 700029, ASSESSEE No.: 11-090-22-0008-3 With due respect I would like to inform you that Kolkata Municipal Corporation has send four notices U/S. 184(3)/184(4) with Section 185 of the Kolkata Municipal Corporation Act, 1980 for the periods 3/2001-02, 2/2007-08, 4/2008-09 and 2/2013-14 fixing Annual Valuation