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2 results for “reassessment”+ Section 260clear

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Key Topics

Section 2604Section 1472Section 153A2

PRINCIPAL COMMISSIONER OF INCOME TAX - I vs. SHRI ARVIND GOTEWAL S/O SHREERAM GOTEWAL

The appeals are allowed

ITA/359/2018HC Rajasthan26 Sept 2024

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 132Section 143(2)Section 153ASection 260

260-A OF INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE ORDERS PASSED BY THE INCOME- TAX APPELLATE TRIBUNAL, BENGALURU IN INCOME TAX APPEAL NO.1987/BANG/2016 DATED 21.11.2017, VIDE ANNEXURE-C, CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU. ****** THESE INCOME TAX APPEALS COMING

PR. COMMISSIONER OF INCOME TAX vs. M/S SHREE CEMENT LIMITED

ITA/294/2018HC Rajasthan
22 Apr 2024

Bench: AVNEESH JHINGAN,BHUWAN GOYAL

Section 143(3)Section 147Section 148Section 260Section 40

260(A) of Income Tax Act, 1961(for short the “Act”). 2. Brief facts are that the respondent-Company for assessment year (for short “AY”) filed the returns and the assessment was framed under Section 143(3) of the Act. The proceedings were initiated under Section 148 on the basis that the appellant has wrongly debited the Education Cess