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4 results for “reassessment”+ Section 72(1)clear

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Key Topics

Section 2603Section 65(1)2Section 153A2

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)

72(2) OF THE KVAT ACT 2003, FOR THE ASSESSMENT YEAR FROM APRIL 2014 TO MARCH 2015. IN STRP NO. 24 OF 2022 BETWEEN: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEALS-4) 2ND FLOOR, TTMC 'B' BLOCK BMTC BUILDING, K.H.ROAD SHANTHINAGAR BENGALURU-560 027. 2. THE COMMERCIAL TAX OFFICER (AUDIT-4.3), DVO-4 VTK-2, KORAMANGALA BENGALURU

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

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

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 153ASection 260

1. THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL CIRLCE, C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. 2. THE ASSISTANT COMMISSIONER OF INCOME- TAX, CENTRAL CIRCLE-2(2), C.R. BUILDING, QUEENS ROAD, BENGALURU–560 001. ...APPELLANTS (BY SRI. K.V. ARAVIND, ADVOCATE) 4 AND: M/S. GMR ENERGY LIMITED, 25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU–560 025. PAN:AAACT8420A. ... RESPONDENT (BY SRI. BALARAM