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6 results for “reassessment u/s 147”+ Section 12clear

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Key Topics

Section 14810Section 143(3)2Section 143(1)2Reassessment2Reopening of Assessment2

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

u/s 148, necessary approval/sanction may kindly be accorded by the Pr. Commissioner of Income Tax, Delhi-4, New Deli in view of the amended provision of section 151 w.e.f 01.06.2015. ” 6. As is manifest from the above, quite apart from the material which had been gathered by the Investigation Wing, the AO also appears to have independently scrutinized

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

u/s 148, necessary approval/sanction may kindly be accorded by the Pr. Commissioner of Income Tax, Delhi-4, New Deli in view of the amended provision of section 151 w.e.f 01.06.2015. ” 6. As is manifest from the above, quite apart from the material which had been gathered by the Investigation Wing, the AO also appears to have independently scrutinized

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)

reassessment on the dictates/directions of the superior authority. The ITAT in its judgment has arrived to the finding considering various material available on record that the AO has passed the order against the assessee on the dictates of his superiors. 56. Learned counsel for the Revenue though argued that since the matter regarding the Jain dairy was pending before

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

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 Hotel

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

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 Hotel