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4 results for “reassessment”+ Section 44clear

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Key Topics

Section 2603Section 65(1)2Section 153A2

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 - I vs. SHRI ARVIND GOTEWAL S/O SHREERAM GOTEWAL

The appeals are allowed

ITA/359/2018HC Rajasthan26 Sept 2024

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 132Section 143(2)Section 153A
Section 260

44,353/- in all the appeals. 2. A search was conducted under Section 132 of Income Tax Act on the premises of the assessee. A notice under Section 153A of the Act was issued and served on the assessee to file the return of income for the above assessment years. In response to the notices, the assessee requested that

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)

44 15. In Madhav Rao Jiwaji Rao Scindia Bahadur and Ors. Vs. Union of India16, the Apex Court has observed that: “…It is difficult to regard a word, a clause or a sentence occurring in a judgment of this Court, divorced from its context, as containing a full exposition of the law on a question when the question

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