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4 results for “reassessment”+ Section 45(3)clear

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Key Topics

Section 65(1)2Addition to Income2

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

45 therein should be considered in the background facts of the case, and should not be read out of context. It is true that a decision is an authority for what it decides and not what can logically be deduced therefrom. The ratio of a case must be understood having regard to the fact situation obtaining therein. (Air India Cabin

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)

3) 9 STRP NO. 08 OF 2022 AND CONNECTED MATTERS 45 jurisdiction under Section 29 of the Act because in the case on hand as far as Nokia was concerned, the phone charger was sold as a separate accessory and, therefore, Apex Court held that it is not part of mobile phone. The battery was supplied with mobile phone

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

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 the articles in question; or The explanation, which is offered, is found to be, in the opinion

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such