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2 results for “reassessment”+ Section 120(1)clear

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

120. (1989) Supp. (1) SCC 116 121. (2014) 16 SCC 72 122. (2013) 2 SCC 772 123. (2016) 10 SCC 165 124. (1983) 2 SCC 235 125. (2018) 10 SCC 1 126. (1989) 2 SCC 145 127. (1973) 1 SCC 500 128. (1897) 165 US 150 129. 1991 Supp (2) SCC 190 130. (1978) 2 SCC 1

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires