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4 results for “reassessment”+ Section 2(6)clear

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Key Topics

Section 1477Section 1484Section 153A4Section 1393Section 1433Section 143(3)3Section 803Section 260A2Addition to Income

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

6 years for the period/block assessment period until any incriminating material was found. The intention could not be given to reopen the completed unabated assessment. The relevant portion reads as under: “11. As per the provisions of Section 153A, in case of a search under Section 132 or requisition under Section 132A, the AO gets the jurisdiction to assess

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

2
Section 139
Section 142
Section 143
Section 143(3)
Section 147
Section 148
Section 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

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

2) M/s. Lovy Steel & Allied Industries, Dr. Bansal Clinic, Sector -3 C, Mandi Gobindgarh, (3) Sh. Jatinder Kumar Prop. M/s. Shree Nath Ispat Udyog, Bank of India Road, Mandi Gobindgarh to show DIVYANSHI 2023.09.20 12:10 I attest to the accuracy and integrity of this document chandigarh ITA-101-2022 (O&M) 2023:PHHC:116723-DB -4- Rs.1.05 Crores, Rs.0.17

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

2. The appellant through instant appeal under Section 260A of Income Tax Act, 1961 (for short ‘1961 Act) is seeking setting aside of PRINCE CHAWLA 2025.11.26 16:56 I attest to the accuracy and integrity of this document ITA-526-2005 and ITA-527-2005 -2- order dated 17.05.2005 passed by Income Tax Appellate Tribunal, Chandigarh (for short ‘ITAT