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2 results for “reassessment”+ Section 34clear

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Key Topics

Section 1475Section 1484Section 1433Section 260A2Depreciation2Reopening of Assessment2

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

34(1)(a) of the Act of 1922 (corresponding to section 147'(a) (1)79 I,T.R. 582. S.C. of the Act of 1961) does not cast a duty upon the assessee to instruct the Income-tax Officer on questions of law.” The ratio of the above said judgments is that the Assessing Officer has to issue notice under Section

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

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 under Section 148 of the Act. During the course of reassessment