Search: reassessment

2 results for “reassessment”+ Section 264clear

Sorted by relevance

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

264 of the Act) set aside the order passed by the Commissioner of Wealth Tax on the ground that the CWT sought instructions from the Central Board. The Court held that the power conferred under Section 25 of the Wealth Tax Act was not administrative power but quasi judicial power and the Central Board could not give directions

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

264 of the Act, CIT has categorically stated that AO and Range Head are of the view that addition have been made because of non-filing of details by the assessee and submissions made required further verification and investigation from relevant documents, which shows that Addl. CIT was completely involved in the whole process till the passing of the assessment