Search: reassessment u/s 147

15 results for “reassessment u/s 147”+ Section 12Aclear

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Key Topics

Section 12A51 Section 1146 Section 10(20)24 Section 26322 Section 143(3)17 Section 14713 Exemption13 Addition to Income12 Section 143(1)11

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda

Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

147 wherein the Hon’ble High Court has held that the provisions contained in section 12A(b) were only directory in nature and not mandatory. The relevant observations of the Hon’ble High Court read as under: “8. Coming to the first argument that Section 12A(b) is mandatory, learned Counsel appearing for the assessee relies on a judgment

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

PUNE MATHADI HAMAL AND OTHER MANUAL WORKERS BOARD,PUNE vs. INCOME TAX OFFICER, WARD-5(1), PUNE, PUNE

INDIAN MEDICAL ASSOCIATION,PUNE vs. ADDL-JCIT(A)-1 VISAKHAPATNAM, E-ORDER

SHRI UPASANI KANYAKUMARI SANSTHAN,RAHATA vs. ITO EXEMPTION WARD 1(1), NASHIK

ASSTT. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, PUNE vs. THE SHETKARI SHIKSHAN MANDAL, PUNE

GOURISHANKAR EDUCATION SOCIETY,SATARA vs. CIT EXEMPTION, PUNE

GOURISHANKAR EDUCATION SOCIETY,SATARA vs. CIT EXEMPTION, PUNE

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE

AUTOCOMP CORPORATION PANSE PRIVATE LIMITED ,PUNE vs. ASST. COMMISSIONER OF INCOME TAX, PUNE

USHA K JOLLY CHARITABLE TRUST,PUNE vs. COMMISSIONER OF INCOME-TAX, (EXEMPTION), , PUNE