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3 results for “reassessment u/s 147”+ Section 260clear

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Key Topics

Section 136Section 80H4Section 2503Section 234B(3)3Section 194J2Section 44A2Section 1942Section 234B2Penalty2

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 or section

TDS2
Disallowance2

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

260/- as salary income received from the employer for AY 2017-18 and rejected the bogus expenses claimed at ₹7,32,030/- since the same was not an allowable expense against the income under the head salary. The Ld. AO assessed the total income of the assessee at ₹13,44,360/- u/s 147 r.w.s. 144B of the Act. Aggrieved with

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

260/- as salary income received from the employer for AY 2017-18 and rejected the bogus expenses claimed at ₹7,32,030/- since the same was not an allowable expense against the income under the head salary. The Ld. AO assessed the total income of the assessee at ₹13,44,360/- u/s 147 r.w.s. 144B of the Act. Aggrieved with