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5 results for “reassessment”+ Section 164(2)clear

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Section 14810 Section 143(3)2 Section 143(1)2 Reassessment2 Reopening of Assessment2

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

reassess such income and AO should have the reason to believe and sub-section (2) of Section 148 provides that before issuing a notice for an intended assessment/reassessment under Section 147, the AO shall record his reason for doing so and in the case at hand reasons have been recorded the same should not have been interfered. (viii) Further reference

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)

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

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

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

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

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.