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5 results for “reassessment”+ Section 21(5)clear

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Key Topics

Section 66(1)4Addition to Income3Section 39(1)2Section 65(1)2

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

21 adjurations with only that content which each generation must pour into them anew in the light of its own experience. An independent judiciary cannot seek to fill them from its own bosom for, if it were to do so, in the end it would cease to be independent. It must be content to stand aside from these fateful battles

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 115
Section 143(2)
Section 143(3)
Section 260A
Section 69
Section 69A

5 of 1964 and it came into effect w.e.f. 1-4-1964. Both sections require that the subject-matter of the provisions viz. investments in the case of Section 69 and money, bullion, jewellery or other valuable articles in the case of Section 69-A are not recorded in the books of accounts. That is, in a case where books

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

In the result, the impugned orders of the

ITA/4/2020HC Rajasthan30 Sept 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 39(1)Section 66(1)

REASSESSMENT ORDER DATED 22.01.2020 PASSED IN ADCOM/ZONE-II/APP-1/SMR/CR-27/2019-20 BY ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR BENGALURU, ORDER, SETTING ASIDE THE ORDER DATED 06.05.2016 PASSED IN VAT.AP.NO.65/15-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS)- 1, SHANTHINAGAR, BENGALURU, PARTLY ALLOWING THE APPEAL FILED AGAINST ORDER DATED 10.06.2015 PASSED BY DEPUTY COMMISSIONER OF COMMERCIAL TAXES, (ADUIT

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

5 SCC 747 3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land

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)

21 IN STRP NO. 37 OF 2022 BETWEEN: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-4 VANIJYA THERIGE BHAVANA NEHRU GROUND ROAD MANGALURU-575 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DVO, VANIJYA THERIGE BHAVANA MAIDAN ROAD MANGALURU. …PETITIONERS (BY SHRI. JEEVAN J. NEERALGI, AGA) AND M/s. PRAKASH RETAIL PVT. LTD. DOOR NO. 4-95 AMBALPADY, KAPPETTU