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4 results for “reassessment”+ Section 2(47)(v)clear

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Key Topics

Section 1484Section 13A3Section 65(1)2Section 148A2

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

ITA/26/2022HC Rajasthan15 Jan 2025

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

Section 39(1)Section 62(1)Section 65(1)Section 69(1)

2) TMI 1247 9 (2017) 77 Taxman.com 219 (All) STRP NO. 08 OF 2022 AND CONNECTED MATTERS 36 similar to the facts in Nokia India Case. In the Samsung India Case, the Hon’ble High Court of Allahabad has interpreted the provisions contained in Article 366(29A) of the Constitution of India which mainly relates to the transfer of goods

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

ITA/7/2020HC Rajasthan
17 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, 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

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 is a national political party and is registered with the Election Commission of India [ECI] by a certificate dated 10.01.2000. The Assessee filed its return of income on 29.02.2016, declaring a Nil income, after claiming

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

v. Bal Ram & Anr2 to submit that if the nature and quality of lands is by and large similar to the notified land there should be no interference with respect to the amount of compensation to be awarded. Further reliance is placed upon the judgment of the Supreme Court in the case of Om Prakash (D) by LRs & Ors. v