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3 results for “reassessment”+ Section 154clear

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Key Topics

Section 1410Section 1479Section 143(3)4Section 1543Section 1432Section 1482

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

154 of the Act rectifying any assessment order for prior years to disallow such expenditure. The object and purpose of POOJA SAINI 2023.02.28 15:24 I attest to the accuracy and integrity of this order/judgment ITA-843-2008 (O&M) -2- the proviso is to ensure that the retrospective amendment is not made as a weapon to reopen past settled

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

154 of the Act rectifying any assessment order for prior years to disallow such expenditure. The object and purpose of POOJA SAINI 2023.02.28 15:24 I attest to the accuracy and integrity of this order/judgment ITA-846-2008 (O&M) -2- the proviso is to ensure that the retrospective amendment is not made as a weapon to reopen past settled

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

154 of the Income Tax Act for the purpose of re-computing the deduction under Sections 80 HH and 80I in view of the provisions of Section 80B (5) inasmuch as there was a mistake in the order, apparent from the records, while allowing the deduction AJAY PRASHER 2023.02.07 14:40 I attest to the accuracy and integrity of this