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2 results for “reassessment u/s 147”+ Section 143(3)(ii)clear

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Key Topics

Section 1473Section 1392Section 10(29)2Section 1432Section 1482Section 143(3)2

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

II, Lucknow and Another as well as judgment of this Court in Commissioner of Income Tax Versus Haryana Warehousing Corporation, (1978) 112 ITR 374. The respondent on the basis of judgment of Rajasthan High Court in Rajasthan State Warehousing Corporation (supra) formed an opinion that appellant’s income even other than rental is chargeable to tax. It was case

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

143(3) on 12.06.2012 and the trading results were accepted by the department during complete scrutiny. However, certain other additions were made by the AO and later on the assessee approached CIT(A) who had provided part relief of Rs.3.50 lakhs out of the DIVYANSHI 2023.09.20 12:10 I attest to the accuracy and integrity of this document chandigarh