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10 results for “reassessment”+ Reassessmentclear

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Key Topics

Section 14719Section 1410Section 1489Section 143(3)7Section 1437Section 153A5Section 1395Section 260A4Depreciation

PR. COMMISSIONER OF INCOME TAX GURGAON vs. M/S BHARATNET TECHNOLOGY LIMITED

Appeals stands dismissed in limine

ITA/100/2019HC Punjab & Haryana06 Nov 2023

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE HARPREET KAUR JEEWAN

Section 153ASection 260A

reassess the ‘total income’ in respect of each assessment year falling within six assessment years. However, it is required

M/S KING EXPORTS THRU MADAN LAL vs. COMMISSIONER OF INCOME TAX, LUDHIANA

ITA/96/2012HC Punjab & Haryana04 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA

Section 133CSection 139
4
Addition to Income3
Reopening of Assessment3
Deduction3
Section 142
Section 143
Section 148
Section 92E

reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue

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

reassess. The Assessing Officer has no power to review; he has the power to reassess. But reassessment

PR COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S SUPERTECH FORGINGS PVT LTD

Appeal is dismissed

ITA/101/2022HC Punjab & Haryana05 Sept 2023

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

Section 143(3)Section 147Section 148

Reassessment proceedings were initiated under Sections 147/148 of the Income Tax Act, 1961. The respondent-assessee had made bogus

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 or recompute the loss or the depreciation allowance or any other allowance or deduction for such

THE PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SWARAJ ENGINES LTD MOHALI

ITA/266/2016HC Punjab & Haryana03 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 139Section 142Section 143Section 143(3)Section 147Section 148Section 80

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice

PR COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON vs. M/S DHG MARKETING PVT.LTD

Appeal is dismissed

ITA/56/2019HC Punjab & Haryana15 May 2023

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

Section 132Section 132ASection 143(2)Section 147Section 153Section 153ASection 260Section 68

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated

COMMISSIONER OF INCOME TAX-I LUDHIANA vs. M/S VERDHMAN TEXTILES LTD. LUDHIANA

Appeal is dismissed

ITA/315/2011HC Punjab & Haryana24 Mar 2023

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

Section 143Section 147Section 148Section 260ASection 32

reassessment proceedings, the reasons recorded for reopening were served upon the assessee. Vide letter dated 22.01.2010, the assessee raised

C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.

Appeal is allowed, impugned order dated

ITA/843/2008HC Punjab & Haryana02 Feb 2023

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

Section 14Section 143(3)Section 147Section 154

reassess under Section 147 of the Act. The assessment order has been passed under Section 143(3) of the Act, Annexure

C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.

Appeal is allowed, impugned order dated

ITA/846/2008HC Punjab & Haryana02 Feb 2023

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

Section 14Section 143(3)Section 147Section 154

reassess under Section 147 of the Act. The assessment order has been passed under Section 143(3) of the Act, Annexure