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2 results for “reassessment”+ Section 153A(1)(a)clear

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Key Topics

Section 153A5Addition to Income2

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

153A, if any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled

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 132
Section 132A
Section 143(2)
Section 147
Section 153
Section 153A
Section 260
Section 68

153A of the Act was issued to the assessee, in response to which, the assessee filed its return of income declaring ‘Nil’ income. Later on, notices under Section 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