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2 results for “reassessment”+ Section 15clear

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Key Topics

Section 1410Section 1476Section 143(3)4Section 1542

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 A-1 and thereafter order was passed by CAT(Appeals) on 27.03.2006, Annexure A-2 and tribunal's order is dated 20.12.2007, Annexure A-3. Since the order was not passed under Section

C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.

Appeal is allowed, impugned order dated

ITA/846/2008
HC Punjab & Haryana
02 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 A-1 and thereafter order was passed by CAT(Appeals) on 27.03.2006, Annexure A-2 and tribunal's order is dated 24.12.2007, Annexure A-3. Since the order was not passed under Section