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5 results for “reassessment”+ Section 41(1)(b)clear

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Key Topics

Addition to Income3Section 173(1)2Section 65(1)2

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)

1)(a)(ii) of the KVAT Act. However, insofar as it relates to Telecommunication equipment, the same requires to be notified by the State Government in exercise of powers conferred under the KVAT Act and the State Government has been issuing Notifications specifying the products which would be treated as IT products;  Notification No. FD 43 CSL 07(02) dated

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

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 by this Court is sought to be negated, and the judgment overruled. 61. Learned counsel would refer in detail

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 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

b) He must be the owner of any money, bullion, jewellery or other valuable articles; 3 (2024) 3 SCC 378 Page 11 of 17 (Tax Case No.8/2024) (c) The said articles must not be recorded in the books of accounts, if any maintained; (d) The assessee is unable to offer an explanation regarding the nature and the source of acquiring

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

ITA/87/2017HC Rajasthan08 Nov 2019

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

Section 173(1)

B. PRAMOD, ADV.,) AND: 1. MANAGING DIRECTOR NWKSRTC HAVERI DIVISION BYADGI UNIT-581106 OWNER OF BUS BEARING NO.KA-42-F-1485. 2. THE CHAIRMAN INTERNAL SECURITY FUND KARNATAKA STATE ROAD TRANSPORT CORPORATION K.H.ROAD, BENGALURU-560027. 3. THE DEPOT MANAGER CHITRADURGA DEPOT 7 KSRTC NEAR OLD ZILLA PANCHAYATH OFFICE, CHITRADURGA-577501. ... RESPONDENTS (BY SRI. F.S. DABALI, ADV.,) - - - THIS MFA CROB