Search: reassessment

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PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

ITA/68/2024HC Rajasthan08 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

reassess, or recompute the income of the assessee on or before 31.03.2017. This timeline is, however, subject to the provisions contained in sub- sections (5) and (6). It is, therefore, necessary to examine the applicability of sub-sections (5) and (6) to the present case. 13. Sub-section (5) of Section 153

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

reassessment of such property taxes was made, and the amount of tax to be levied and collected was determined under sub-section (1). The proviso thereto required the Corporation to pay simple interest, at the rate of six percent per annum, on the amount of excess liable to be refunded under Sub-section (2), from the date of the decree

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

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

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. SHRINATH CORPORATION

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

MAMTA GUPTA vs. INCOME TAX OFFICER