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6 results for “reassessment”+ Section 28clear

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Key Topics

Section 1487Section 1474Section 13A3Section 65(1)2Section 148A2Section 2332Reassessment2Reopening of Assessment2Addition to Income2

M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

Appeal is dismissed

ITA/51/2017HC Rajasthan15 Mar 2021

Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA

For Respondent: (PETITIONER IN OP(ARB) 405/2012 OF DISTRICT JUDGE
Section 2(26)Section 233Section 34

28 of the Act. There is also no quarrel to the fact that in view of the ratio decidendi culled out in Lion Engineering the objections qua jurisdiction can be even taken in an objection under Section 34. We have been taken to the objections under Section 34 where such ground has noted. Thus the objection of the builder with

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan
28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

ITA/7/2020HC Rajasthan17 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

Section 148 of the Act. It is in the aforesaid backdrop that the Court in Ranbaxy Laboratories Ltd. proceeded on facts to hold that since no additions had ultimately been made in respect of items such as club fees, gifts and presents, and which constituted the basis for initiation of reassessment, it would not be open

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

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)

28 MAIDHAN ROAD MANGALURU-575 001. 2. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DVO, VANIJYA THERIGE BHAVANA MAIDAN ROAD MANGALURU-575 001. …PETITIONERS (BY SHRI. JEEVAN J. NEERALGI, AGA) AND: M/s. PRAKASH RETAIL PVT. LTD. DOOR NO.4-95 AMBALPADY, KAPPETTU UDUPI-576 101. REPRESENTED BY ITS MANAGING DIRECTOR SRI. SURYA PRAKASH …RESPONDENT (BY SMT. H.VANI, ADVOCATE) THIS STRP IS FILED