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3 results for “reassessment”+ Section 254(1)clear

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Key Topics

Section 153C5Section 1445Section 143(2)4Section 1474Section 80H4Section 2503Section 143(3)3Section 1483

ALKEM LABORATORIES LIMITED,PATNA vs. ACIT, CIRCLE-1, PATNA

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 247/PAT/2019[2004-05]Status: DisposedITAT Patna12 Dec 2022AY 2004-05
For Appellant: Shri A.K. Rastogi, Sr. Advocate and Shri Rakesh Kumar, AdvocateFor Respondent: Shri Saumyajit Das Gupta, Sr. D/R
Section 143(3)Section 147Section 153ASection 234Section 234BSection 234B(3)Section 250Section 254Section 4Section 80H

reassessment or recomputation exceeds the tax on the total income determined under sub--section (1) of section 143 or on the basis of the regular assessment as referred to in sub--section (1), as the case may be.] (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, PATNA, C.R. BUILDING, PATNA vs. DEEPSHREE PROPERTIES PVT. LTD., SAGUNA KHAGAUL DANAPUR PATNA

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

ITA 239/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jan 2025AY 2018-19

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 133ASection 143(2)Section 143(3)Section 153ASection 153CSection 250Section 69ASection 69C

254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (1A) (Omitted by the Taxation Laws (Amendment Act, 1972, w.e.f. 1-1-1973.] (2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view

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

1. 31.10.2005 The assessee filed its return of income and its case was not selected for scrutiny assessment by issuance of a notice un- der section 143(2) of the Income Tax Act. 2. 18.01.2007 The ld. Assessing Officer had issued notice under section 148 of the Income Tax Act and initiated the proceeding un- der section