Search: reassessment u/s 147

4 results for “reassessment u/s 147”+ Section 40clear

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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

40 ITA No.6 of 2005 & other connected matters 55. The courts have applied the tests of real likelihood and reasonable suspicion. These doctrines were discussed in S. Parthasarathi v. State of A.P. [(1974) 3 SCC 459 : 1973 SCC (L&S) 580] The Court found that “real likelihood” and “reasonable suspicion” were terms really inconsistent with each other and the court

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

40 + ITA 639/2023 PR. COMMISSIONER OF INCOME TAX CENTRAL- II, NEW DELHI .....Appellant Through: Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, JSC and Mr. Rahul Singh, JSC with Mr. Anmol Jagga, Adv. versus M/S KARTIKEYA BUILDCON (P) LTD .....Respondent Through: Mr. Gautam Jain, Mr. Shaantanu Jain and Mr. Manish Yadav, Advs. 41 + ITA 640/2023 This is a digitally

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.