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4 results for “reassessment”+ Section 139(1)clear

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Key Topics

Section 1484Section 13A3Section 143(2)2Section 143(3)2Section 148A2Addition to Income2

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

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

ITA/8/2024HC Rajasthan13 Aug 2024

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

For Appellant: Mr. S. Rajeswara Rao, AdvocateFor Respondent: Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit
Section 115Section 143(2)Section 143(3)Section 260ASection 69Section 69A

139 of the IT Act, at the relevant time, provided an outer time-limit till 31-3-2017 to the assessee to file return of income for the assessment year 2016-17. Further, the said return of income was duly processed on 21-1-2017 vide an intimation order issued under the provisions of Section 143(1

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

139. AIR 1963 SC 1241 140. AIR 1957 SC 397 141. (1996) 1 SCC 1 142. (2012) 3 SCC 1 143. (2012) 10 SCC 1 144. (1987) 2 SCC 295 145. (2013) 12 SCC 631 146. (1998) 1 SCC 226 147. (1974) 1 SCC 549 Coram : Hon’ble Ramesh Ranganathan, C.J. Hon’ble R.C. Khulbe, J. Ramesh Ranganathan, C.J. This

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

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

ITA/39/2023HC Rajasthan27 Sept 2024

Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR

Section 133(6)Section 139(9)Section 13ASection 143(2)Section 143(3)Section 148Section 148A

1. The petitioner [Assessee] has filed the present petition, inter alia, impugning a notice dated 30.08.2022 [the impugned notice] issued under Section 148 of the Income Tax Act, 1961 [the Act] in respect of the assessment year [AY] 2015-16. The Assessee is, essentially, aggrieved by the initiation of the reassessment proceedings for AY 2015-16, which were commenced