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7 results for “reassessment u/s 147”+ Section 11(1)(A)clear

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Key Topics

Section 14812Reassessment3Reopening of Assessment3Section 143(3)2Section 143(1)2

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

1) at the declared income of Rs. 4,200. In view of these facts, I have reason to believe that the amount of such transactions particularly that of Rs. 5,00,000 (as mentioned above) has escaped the assessment within the meaning of the proviso to section 147 and clause (b) to Explanation 2 of this section. Submitted

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

1) at the declared income of Rs. 4,200. In view of these facts, I have reason to believe that the amount of such transactions particularly that of Rs. 5,00,000 (as mentioned above) has escaped the assessment within the meaning of the proviso to section 147 and clause (b) to Explanation 2 of this section. Submitted

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

Section 143(1)(a)

1) v. Judges Inquiry Committee25, (2011) 8 SCC 380 : held thus : 65. In G. Sarana (Dr.) v. University of Lucknow [(1976) 3 SCC 585 : 1976 SCC (L&S) 474] the Court referred to the judgments in A.K. Kraipak v. Union of India [(1969) 2 SCC 262] , S. Parthasarathi v. State

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

u/s 153 D of the Act by mentioning as under: "The above draft orders, as proposed, are hereby accorded approval with the direction to ensure that the orders are passed well before limitation period. Further, copies of final orders so passed be sent to this office for record." 20. In our considered opinion, there is no whisper of any seized

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

ITA/5/2012HC Orissa10 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani Bagh, Kalindi Colony, Siddhartha Nagar Extension, Sunlight Colony, Jiwan Nagar, Desu Colony, Jangpura and Rajdoot

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.

ITA/40/2007HC Orissa07 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani Bagh, Kalindi Colony, Siddhartha Nagar Extension, Sunlight Colony, Jiwan Nagar, Desu Colony, Jangpura and Rajdoot

PRINCIPAL COMMISSIONER OF INCOME TAX-1, BBSR vs. M/S. POSCO INDIA PVT. LTD.

The appeal is allowed and the

ITA/89/2022HC Orissa15 Feb 2023

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

Section 148

u/s/ 151 of the I.T.Act. 5 ii. The report uploaded by the JCIT (OSD), Central Circule-5(4), Mumbai vide no.Mum.JCIT/5(4)/Info Sharing/Wadhwa Group/20-21 dt 19.03.2021. iii. The copy of the evidence of granting such alleged loan by the assessee with collaborative documents, if any, you have. iv. Copy of any other document(s) gathered by the JCIT (OSD) Mumbai