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9 results for “reassessment”+ Section 143clear

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Key Topics

Section 14719 Section 1410 Section 1489 Section 143(3)7 Section 1437 Section 1395 Depreciation4 Section 1543 Section 260A3

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 139Section 142Section 143Section 148Section 92E

section 143, but before the expiry of the time limit for making the assessment, reassessment or recomputation as specified in sub-section

M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and

Reopening of Assessment3

HC Punjab & Haryana

09 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 assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Provided that where an assessment under sub-section (3) of section 143

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 subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section and in sections

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

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

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

143(1). In view of decision of the Hon'ble High Court in the case of Rajasthan Warehousing Corpn. Income other than rental income from ware housing is not entitled to exemption u/s 10(29) during the relevant previous year the assessee corporation had earned the following income other than income from ware housing:- PRINCE CHAWLA

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

143(3) read with Section 147 of the Act, then the said purchases (sale of Sh. Madan Lal Pahuja) could not be disputed by the Assessing Officer of the assessee. The Lower Authorities had not disputed that the purchases were made by the assessee from the same parties in subsequent assessment years i.e. 2011-12 & 2012-13 and the assessment

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

143 (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

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

143(2) and 142 (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