10 results for “reassessment”
Sorted by relevance
Key Topics
Appeals stands dismissed in limine
Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN
reassess the ‘total income’ in respect of each assessment year falling within six assessment years. However, it is required to be noted
Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA
reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped
Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL
reassess. The Assessing Officer has no power to review; he has the power to reassess. But reassessment has to be based
Appeal is dismissed
Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA
Reassessment proceedings were initiated under Sections 147/148 of the Income Tax Act, 1961. The respondent-assessee had made bogus purchases
Appeal is allowed and
reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment
Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN
reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice
reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments
reassessment proceedings, the reasons recorded for reopening were served upon the assessee. Vide letter dated 22.01.2010, the assessee raised objection
Appeal is allowed, impugned order dated
reassess under Section 147 of the Act. The assessment order has been passed under Section 143(3) of the Act, Annexure
