PR. COMMISSIONER OF INCOME TAX-CENRAL vs. SHRI NIRMAL KUMAR KEDIA

In the result, the impugned orders of the

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

REASSESSMENT ORDER DATED 22.01.2020 PASSED IN ADCOM/ZONE-II/APP-1/SMR/CR-02/2019-20 BY ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR BENGALURU, SETTING ASIDE ORDER DATED

RAJASTHAN FINANCIAL CORPORATION vs. THE COMMISSIONER OF INCOME TAX

Appeals are disposed of

Bench: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR

reassessed on the basis of income of the Injured for the relevant year i.e. Assessment Year 2008-09. The multiplier

PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. SHRI ARVIND GOTEWAL S/O SHREERAM GOTEWAL

The appeals are allowed

Bench: The Hon'Ble Mr. Justice Ravi Malimath

reassessment, for which there is a separate procedure prescribed in the statute. It is only when the conditions prescribed

PR. COMMISSIONER OF INCOME TAX vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

The appeal is allowed to the extent indicated herein-above, leaving

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

reassessment by issuance of reassessment notice under Section 148 of the IT Act, which as per the provisions

PRINCIPAL COMMISSIOENR OF INCOME TAX-I vs. NILESH AGARWAL HUF

The appeal stands disposed of in terms of

Bench: : The Hon’Ble Acting Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 26Th April, 2023 Appearance : Mr. J.P. Khaitan, Sr. Adv. Mr. Sauyma Kejriwal, Adv. Ms. Ananya Routy, Adv. Ms. Pritha Basu, Adv. Ms. Ankita Agrahari, Adv … For Appellant Ms. Smita Das De, Adv. … For Respondent The Court : This Appeal Has Been Filed By The Assessee Challenging The Order Passed By The Income Tax Appellate Tribunal. The Legal Issue Involved In The Instant Case Is The Scope Of Assessment Under Section 153A Of The Income Tax Act. The Legal Issue Which Has Been Raised By The Revenue Has Been Answered By The Hon’Ble Supreme Court In The Case Of Principal Commissioner Of Income Tax, Central-3 Vs. Abhisar Buildwell [P] Ltd. Reported In [2023] 149 Taxmann.Com 399 [Sc]. The Hon’Ble Supreme Court Has Summarised The Legal Position In Paragraph 11 Of The Judgment & In Paragraph 13 The Hon’Ble Supreme Court Has Held That It Is An Agreement With A View Taken By The Delhi

reassess the ‘total income’ taking into consideration the incriminating material unearthed during the search and the other material available

PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

reassess or issue said notice. Decision of Nokia will not apply to facts of this case.” (Emphasis Supplied) 18. As noticed

PRINCIPAL COMMISSIONER OF INCOME TAX 1, JAIPUR vs. SHRI SURENDRA MEENA

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

reassessment proceedings for AY 2015-16, which were commenced by issuance of the notice dated 28.06.2021 under Section 148 of the Act. 2. The Assessee

PR. COMMISSIONER OF INCOME TAX vs. M/S SHREE CEMENT LIMITED

Bench: AVNEESH JHINGAN,BHUWAN GOYAL

reassessment proceedings and allowed [2024:RJ-JP:18621-DB] (2 of 2) [ITA-294/2018] the appeal, the other

MAMTA GUPTA vs. INCOME TAX OFFICER

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

reassessment of such property taxes was made, and the amount of tax to be levied and collected was determined

M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

Appeal is dismissed

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

reassessment of tax: Provided that at the time of revision of such annual property tax the exemptions or increases

PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. GAJ SINGH

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

reassessed at Rs.10,08,000/- (Rs.35,000 x 12x 16 x 15%). The Tribunal has not awarded any compensation