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2 results for “reassessment”+ Exemptionclear

Sorted by relevance

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Key Topics

Section 1475Section 1434Section 1393Section 1483Section 260A2Section 10(29)2Reopening of Assessment2

HRY WAREHOUSING CORPORATION, vs. JOINT COMMISSIONER OF IT

ITA/526/2005HC Punjab & Haryana20 Nov 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 10(29)Section 139Section 143Section 143(3)Section 147Section 148Section 260A

exemption u/s 10(29) during the relevant previous year the assessee corporation had earned the following income other than income from ware housing:- PRINCE CHAWLA 2025.11.26 16:56 I attest to the accuracy and integrity of this document ITA-526-2005 and ITA-527-2005 -5- Surplus on trading of wheat : Rs.31295908 Interest on advance : 26394 Supervision charges : 563699 Other

M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and

ITA/312/2005HC Punjab & Haryana09 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 139Section 142Section 143Section 147Section 148Section 154Section 260ASection 80BSection 80H

reassess such income, other than the income involving matters which are the subject matters of any appeal, reference or revision, which is chargeable to tax and has escaped assessment.” It is not the case of the respondent-department that the assessee had not disclosed fully and trully all material facts at the time of assessment. Benefit of exemption/deduction granted under