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2 results for “reassessment u/s 147”+ Section 6clear

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Key Topics

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

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

6. Learned counsel representing the appellant submits that appellant filed returns for the assessment year 1987-1988 and 1988-1989. The returns were filed under Section 139 and processed under Section PRINCE CHAWLA 2025.11.26 16:56 I attest to the accuracy and integrity of this document ITA-526-2005 and ITA-527-2005 -3- 143 of 1961 Act. The respondent

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

u/s 147 on 30.03.2017 on the basis of the information received by the AO from the investigation wing in the form of statement recorded in the case of Sh. Madan Lal Pahuja. In the reasons recorded, the AO had mentioned that the purchases made from Madan Lal Pahuja M/s. Shiv BholeKirpa Traders Rs.1.05 Cr., Lovy Steel and Allied Industries Rs.0.17