Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 272A(2)(e)clear

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Section 270A11 Penalty2 Disallowance2

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

In the result, appeal of the assessee company is allowed for statistical purposes in terms of our aforesaid observations

ITA 43/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 43/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 M/S. South Eastern Coalfields Limited Seepat Road, Sarkanda, Bilaspur (C.G.)-495006 Pan: Aadcs2066E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: S/shri Ajit Korde, Advocate &For Respondent: Shri S.K Meena, CIT-DR

Section 270ASection 3

272A, Section 272AA or Section 272BB], (iii) Section 272,Section 272B or Section 273 as they stood immediately before the 1st day of April 1989, in respect of any assessment for the assessment year commencing on the 1st day of April 1988 or any earlier assessment year. Thus Section 246(1)(I) demarcates the power adjudication on penalties. The current

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

SOUTH EASTERN COALFIELDS LIMITED, BILASPUR,BILASPUR vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BILASPUR, BILASPUR

SOUTH EASTERN COALFIEDS LIMITED,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, BILASPUR