Search: reassessment u/s 147

1 result for “reassessment u/s 147”+ Section 801Aclear

Sorted by relevance

Delhi29 Mumbai23 Hyderabad23 Indore15 Chennai10 Ahmedabad7 Patna6 Kolkata5 Rajkot4 Bangalore4 Jaipur4 Lucknow3 Nagpur2 Raipur1 Jodhpur1

Key Topics

Section 143(3)5 Section 1473 Section 80I2 Section 1482

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1), RAIPUR vs. MESERSS CHHATTISGARH STATEELECTRICITY BOARD, RAIPUR

ITA 31/RPR/2020[2006-07]Status: DisposedITAT Raipur25 Sept 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.31/Rpr/2020 "नधा"रण वष" / Assessment Year : 2006-07 The Deputy Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh State Electricity Board (Through Chhattisgarh State Power Holding Company Limited) Dangania Raipur Pan : Aabcc7876Q ……""यथ" / Respondent

For Appellant: S/shri Praveen Khandelwal & PraveenFor Respondent: Dr. Simran Bhullar, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 80I

reassessment order passed u/s 143(3) r.w.s. 147 of the Act dated 30.12.2008 was also set aside by the Tribunal; therefore, the A.O while giving effect to the order of the Tribunal dated 13.09.2013 (supra), was neither justified in making any addition towards disallowance of the assessee’s claim for deduction u/s 80IA of the Act nor on account