Search: reassessment u/s 147

4 results for “reassessment u/s 147”+ Section 35(1)(ii)clear

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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

35 ITA No.6 of 2005 & other connected matters 37. As referred earlier, the Supreme Court in the matter of Sirpur Paper Mills Ltd. (supra) highlighted that Wealth Commissioner following directions of Board of Revenue is “surrendered his judgment to the directions of the Board of Revenue” the Supreme Court has highlighted thus at para 5 : 5. The Commissioner appears

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

II. Whether on the facts and circumstances of the case and in law, the Hon’ble ITAT is correct in ignoring the fact that during the course of revision order u /s 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

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

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

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

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.