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4 results for “reassessment”+ Section 36clear

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Key Topics

Section 65(1)2Section 173(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)

36 similar to the facts in Nokia India Case. In the Samsung India Case, the Hon’ble High Court of Allahabad has interpreted the provisions contained in Article 366(29A) of the Constitution of India which mainly relates to the transfer of goods in due course of execution of a ‘works contract’. Therefore, the said authority does not support

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

36 absence of an Appropriation Act being passed by the State Legislature according sanction for incurring such expenditure, and without adhering to the procedure prescribed under Articles 203 and 204. Therefore no expenditure, in connection with the provision of facilities like accommodation, water, electricity, vehicles, petrol, diesel etc, could have been incurred by the State Government for the benefit

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 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

PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. GAJ SINGH

ITA/87/2017HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 173(1)

36 YEARS. SINCE DECEASED RESPONDENT NOS.2 TO 4 ARE LR'S OF DECEASED RESPONDENT NO.1. (AMENDED AS PER ORDER DATED:16.02.2021) 2. SANKALP J. GRANDHIM S/O LATE JAI KISHAN AGED ABOUT 13 YEARS. 4 SINCE MINOR REPRESENTED BY NATURAL GUARDIAN MOTHER I.E RESPONDENT NO.1 LATHA G.J. W/O LATE JAI KISHAN. 3. G.N. BHARATHI W/O G.K. NAGARAJ AGED ABOUT 57 YEARS