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6 results for “reassessment”+ Section 12A(2)clear

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Key Topics

Section 69C12Section 14811Section 14411Section 143(2)7Section 142(1)5Section 704Section 133A4Section 271(1)(b)4Penalty4Addition to Income

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 259/PAT/2023[2014-15]Status: DisposedITAT Patna13 Aug 2024AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of1957). ” Wealth Tax Act “(2) Definition (r) "Valuation Officer" means a person appointed as a Valuation Officer under section 12A

4
Survey u/s 133A4

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 260/PAT/2023[2015-16]Status: DisposedITAT Patna13 Aug 2024AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of1957). ” Wealth Tax Act “(2) Definition (r) "Valuation Officer" means a person appointed as a Valuation Officer under section 12A

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 261/PAT/2023[2016-17]Status: DisposedITAT Patna13 Aug 2024AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of1957). ” Wealth Tax Act “(2) Definition (r) "Valuation Officer" means a person appointed as a Valuation Officer under section 12A

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

ITA 262/PAT/2023[2017-18]Status: DisposedITAT Patna13 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133ASection 142(1)Section 143(2)Section 144Section 148Section 271(1)(b)Section 69CSection 70

reassessment. Explanation.—In this section, "Valuation Officer" has the same meaning as in clause (r) of section 2 of the Wealth-tax Act, 1957 (27 of1957). ” Wealth Tax Act “(2) Definition (r) "Valuation Officer" means a person appointed as a Valuation Officer under section 12A

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

ITA 119/PAT/2011[2005-06]Status: DisposedITAT Patna30 Oct 2024AY 2005-06

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

For Appellant: Shri Abhi Sarkar, AdvFor Respondent: Ld. DR. Lalita Kumari, Sr. DR
Section 12ASection 143(2)Section 144Section 147Section 148Section 250

reassessment proceeding qua the same set of rea- soning, which attained finality upto the level of ITAT. Ac- cordingly, ld. CIT(Appeals) has quashed this order. Dissatisfied with the order of ld. CIT(Appeals), Revenue filed an appeal bearing ITA No. 119/PAT/2011 and on receipt of notice, the assessee has filed Cross Objection bearing No. 1/PAT/2012. 9. 20.04.2015 The Tribunal

ROSE BUD MUSLIM EDUCATIONAL SOCIETY,PATNA vs. ITO, EXEMPTION, WARD-1, PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 40/PAT/2025[2016-17]Status: DisposedITAT Patna27 Nov 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12Section 12ASection 142(1)Section 144Section 250

2. For that the order of the learned assessing officer and also the Commissioner of Income Tax (Appeal) is bad both in law and on facts. 3. For that the order of the learned assessing officer and also the Commissioner of Income Tax (Appeal) is based on presumption, surmises and conjectures. 4. For that the order of the learned assessing