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2 results for “reassessment u/s 147”+ Section 5clear

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Key Topics

Section 1472

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

reassessment proceedings and allowed [2024:RJ-JP:18621-DB] (2 of 2) [ITA-294/2018] the appeal, the other ground raised with regard to the nature of Education Cess was not gone into. 3. On 28.02.2019, the appeal was admitted by formulating following substantial question of law:- “Whether the facts and in the circumstances of the case

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

Bench:

5 SCC 747 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