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4 results for “reassessment”+ Section 27(2)(j)clear

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Key Topics

Section 1474Section 1483Section 65(1)2Addition 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)

27 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-3) 2ND FLOOR, TTMC 'B' BLOCK BMTC BUILDING K.H.ROAD, SHANTHINAGAR BENGALURU-560 027. …PETITIONERS (BY SHRI. JEEVAN J. NEERALGI, AGA) AND: M/s. SONY INDIA PVT. LTD. NO.30, 2ND AND 5TH FLOOR JNR CITY CENTRE RAJA RAM MOHAN ROY ROAD SAMPANGIRAMANAGAR BENGALURU-560 027. REPRESENTED BY ITS AUTHORISED REPRESENTATIVE …RESPONDENT (BY SHRI

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 vs. SHRI MADAN MOHAN GUPTA

ITA/19/2024HC Rajasthan14 Aug 2025

Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT

Section 147Section 148Section 263

2. The issue itself had arisen in the context of the Assessing Officer [“AO”] having not made any additions in respect of issues which formed subject matter of the notices under Section 147/148 of the Income Tax Act, 1961 [“Act”]. This led to the matter being examined by the Principal Commissioner under Section 263 of the Act and which authority

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

2 (2010) 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