Search: reassessment u/s 147

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PR. COMMISSIONER OF INCOME TAX vs. M/S SHREE CEMENT LIMITED

ITA/294/2018HC Rajasthan22 Apr 2024

Bench: AVNEESH JHINGAN,BHUWAN GOYAL

Section 143(3)Section 147Section 148Section 260Section 40

Income Tax Act, 1961(for short the “Act”). 2. Brief facts are that the respondent-Company for assessment year (for short “AY”) filed the returns and the assessment was framed under Section 143(3) of the Act. The proceedings were initiated under Section 148 on the basis that the appellant has wrongly debited the Education Cess in the profit

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA