Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 144clear

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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

144 BA.” 15. The Legislative intent can be gathered from the CBDT Circular No.3 of 2008 dated 12.3.2008 which reads as under: “50. Assessment of search cases Orders of assessment and reassessment to be approved by the Joint Commissioner. 50.1 The existing provisions of making assessment and reassessment in cases where search has been conducted under

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

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

BISWAJIT BEHERA vs. INCOME TAX OFFICER, WARD-4(2), BBSR

COMNR.,OF INCOME TAX vs. FALCON REAL ESTATE

COMNR.OF INCOME TAX vs. ORISSA MINING CORP.