Search: reassessment u/s 147

6 results for “reassessment u/s 147”+ Section 45(3)clear

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Section 14810 Section 143(3)2 Section 143(1)2 Reassessment2 Reopening of Assessment2

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

45 ITA No.6 of 2005 & other connected matters i) The Statutory authority cannot permit its decision to be influenced by the dictation of others as this would amount to abdication and surrender of its discretion which is impermissible in law. ii) General power of superintendence must be distinguished from the interference in the adjudication process. The authority in which

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)

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

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

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

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. PARBATI MOHAPATRA

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.