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3 results for “reassessment”+ Section 11(3)clear

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Key Topics

Section 153A4Section 1474Section 260A3Section 1433Section 1483Section 1392Section 10(29)2Reopening of Assessment2

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

3. The Tribunal, vide order dated 13.11.2017 (Annexure A-3) came to the conclusion that the CIT (Appeal) had deleted the impugned addition made by the Assessing Officer observing that no incriminating material was found during the search action carried out in the case of the assessee. The Income Tax Returns and assessment proceedings already stood concluded on the date

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

Appeal is dismissed

ITA/315/2011HC Punjab & Haryana24 Mar 2023

MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Bench:
Section 143Section 147Section 148Section 260ASection 32

3) of the Income Tax Act was completed vide order dated AJAY PRASHER 2023.04.10 11:34 I attest to the accuracy and integrity of this document ITA No.315 of 2011 (O&M) -2- 30.12.2009. However, the Assessing Officer, after recording the reasons for reopening the assessment under Section 147 of the Income Tax Act, issued notice to the assessee under

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

3) of 1961 Act was framed by Assessing Authority. The appellant filed income tax returns which were merely processed. There was no assessment order on the part of Assessing Officer, thus, Assessing Officer in view of judgment of Rajasthan High Court in Rajasthan State Warehousing Corporation (supra) was quite competent to reopen assessment in terms of Section