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6 results for “reassessment”+ Section 37clear

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Key Topics

Section 1484Section 13A3Section 65(1)2Section 143(2)2Section 143(3)2Section 148A2Section 2332Addition 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

reassessment of tax: Provided that at the time of revision of such annual property tax the exemptions or increases under sub-section (7) shall not apply. (5) The rates of basic property tax fixed by the Council for the first time under sub-section (3) shall come in to force on such date as the Government may, by notification, appoint

PR. COMMISSIONER OF INCOME TAX vs. M/S ANKIT CHIRAG DEVELOPERS PVT. LTD.

The appeal is allowed to the extent indicated herein-above, leaving

ITA/8/2024HC Rajasthan13 Aug 2024

Bench: MANINDRA MOHAN SHRIVASTAVA,MADAN GOPAL VYAS

For Appellant: Mr. S. Rajeswara Rao, AdvocateFor Respondent: Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit
Section 115Section 143(2)Section 143(3)Section 260ASection 69Section 69A

reassessment notice under Section 148 of the IT Act, which as per the provisions of Section 149 of the IT Act, provided for an outer time limit of six years from the end of the relevant assessment year i.e. till 31-3-2023, particularly when the assertion of the source of cash deposit tracing it to closing balance

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

37 the amounts due from them under the provisions of the U.P. Public Premises (Eviction of Unauthorised Occupants) Act, 1972; and (b) for the private respondents (Ex-Chief Ministers) to pay the amounts due towards amenities such as electricity, water, petrol etc, after the said amount is determined by the State Government; and, by the impugned legislation, the mandamus issued

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)

37  chargers though sold with the mobile phones, are independent gadgets and therefore, cannot be taxed at par with a mobile phone;  the Tribunal has erred in holding that charger sold along with mobile phone in a composite pack attracts tax as that of mobile phone, is contrary to law laid down in Nokia India Case. 5. Opposing the appeal

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

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