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4 results for “reassessment”+ Section 13(1)clear

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Key Topics

Section 153A5Section 1474Section 1433Section 1483Section 260A2Section 1392Section 1422Addition to Income2Deduction

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

1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall abate and the AO would assume the jurisdiction SAILESH RANJAN 2023.11.09 17:10 I attest to the integrity/authenticity of this

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

2
Depreciation2
Revision u/s 2632
Section 133C
Section 139
Section 142
Section 143
Section 148
Section 92E

13:52 I attest to the accuracy and authenticity of this document -8- ITA-96-2012 (O&M) Provided that where an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year, no action shall be taken under this section after the expiry of four years from

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

1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year: Provided further that nothing contained in the first proviso shall apply in a case where any income in relation to any asset (including financial interest in any entity) located outside India, chargeable to tax, has escaped

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

1) along with questionnaire were issued, which were duly replied by AJAY PRASHER 2023.06.02 09:44 I attest to the accuracy and integrity of this document ITA No.56 of 2019 (O&M) 2023:PHHC:077580-DB -2- the assessee. After considering the replies filed by the assessee, the Assessing Officer made addition amounting to Rs.4.15 crores, under Section