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3 results for “reassessment”+ Section 10(12)clear

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Key Topics

Section 153A4Section 1473Section 260A2Section 1392Section 10(29)2Section 1432Section 1482Section 143(3)2Addition to Income

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

10 I attest to the integrity/authenticity of this document/order ITA-100 & 116-2019 -6- to assess or reassess the ‘total income’ for the entire six years period/block assessment period. The intention does not seem to be to re-open the completed/unabated assessments, unless any incriminating material is found with respect to concerned assessment year falling within last six years preceding

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

Appeal is dismissed

ITA/101/2022
2
HC Punjab & Haryana
05 Sept 2023

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

Section 143(3)Section 147Section 148

reassessment proceedings. v. The total amount of seven bills for which the Assessing Officer DIVYANSHI 2023.09.20 12:10 I attest to the accuracy and integrity of this document chandigarh ITA-101-2022 (O&M) 2023:PHHC:116723-DB -5- had suspicion was for Rs.53,72,955/- only. The sale of the assessee had not been doubted by the department

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

10. The Commissioner of Income-tax and the Appellate Tribunal have noticed the detailed facts and recorded the finding as noticed above that the reassessment was on the basis of the subsequent judgment of the hon'ble apex court. Thus, apparently on the change of the opinion and in view of the principles of law laid down