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3 results for “reassessment”+ Section 139(9)clear

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Key Topics

Section 1479Section 1435Section 1485Section 1394Section 803Section 260A2Section 10(29)2Section 143(3)2Reopening of Assessment

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

139 and processed under Section PRINCE CHAWLA 2025.11.26 16:56 I attest to the accuracy and integrity of this document ITA-526-2005 and ITA-527-2005 -3- 143 of 1961 Act. The respondent up to assessment year 1991-1992 continued to accept assessment proposed by appellant. The appellant did not pay tax on income other than rental income

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

2
Deduction2
Depreciation2
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

139 or in response to a notice issued under sub- section (1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year. Explanation 1-Production before the Assessing Officer of account books or other evidence from which material evidence could, with due diligence, have been discovered

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

139 or in response to a notice issued under sub-section (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