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3 results for “reassessment”+ Section 263(1)clear

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Key Topics

Section 1474Section 66(1)4Section 1483Section 39(1)2Section 65(1)2Reassessment2Addition to Income2

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)

263, 265 AND 267/2017 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, ALLOWING THE APPEALS FILED AGAINST THE ORDERS DATED 28.02.2017 PASSED IN VAT AP.56/ 2016-17, VAT AP.222/15-16, VAT AP.117/16-17 DISMISSING THE APPEALS PASSED BY THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) SHANTHINAGAR, BENGALURU, AND UPHOLDING THE IMPUGNED RE-ASSESSMENT ORDERS DATED 10.12.2015, ORDERS REJECTING THE RECTIFICATION APPLICATIONS

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

In the result, the impugned orders of the

ITA/4/2020
HC Rajasthan
30 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

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MADAN MOHAN GUPTA

ITA/19/2024HC Rajasthan14 Aug 2025

Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT

Section 147Section 148Section 263

263 of the Act and which authority took the view that the hands of the AO would not stand tied down to only those items which had been spoken of in the original Section 148 notice. 3. The Income Tax Appellate Tribunal [“Tribunal”] ultimately bore in consideration the decision of the Court in Ranbaxy Laboratories Ltd. v. Commissioner of Income