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14 results for “depreciation”+ Reassessmentclear

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Key Topics

Section 14714 Section 14811 Section 329 Section 807 Reassessment7 Deduction6 Section 1435 Section 143(1)5 Depreciation5 Section 154

COMMR.OF INCOME TAX,CHENNAI vs. M/S ALAGENDRAN FINANCE LTD

C.A. No.-003301-003301 - 2007Supreme Court27 Jul 2007

For Respondent: M/s. Alagendran Finance Ltd

Section 143Section 148Section 263

reassess such income or recompute the loss or depreciation allowance" in Section 147 after the conditions for reassessment are satisfied

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

4

Addition to Income3

reassess such income or recompute the loss or depreciation allowance” in Section 147 after the conditions for reassessment are satisfied

ASSISTANT COMMISSIONER OF INCOME TAX vs. RAJESH JHAVERI STOCK BROKERS PVT.LTD

The appeal is allowed without

C.A. No.-002830-002830 - 2007Supreme Court23 May 2007

For Respondent: Rajesh Jhaveri Stock Brokers Pvt. Ltd

Section 139Section 142Section 143Section 143(1)Section 143(3)Section 147Section 148Section 36(1)(vii)Section 36(2)

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

Section 143Section 147Section 148Section 260A

reassess such income or recompute the loss or the depreciation allowance, as the case may be, for the assessment year

COMMNR. OF INCOME TAX, DELHI vs. M/S. KELVINATOR OF INDIA LTD

C.A. No.-002009-002011 - 2003Supreme Court18 Jan 2010

Section 139Section 147

reassess such income or recompute the loss or the depreciation allowance, as the case may be, for the assessment year

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) vs. M/S M.R. SHAH LOGISTICS PVT. LTD

Appeal is allowed in these terms, without order on costs

C.A. No.-002453-002453 - 2022Supreme Court28 Mar 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 132Section 132(4)Section 143(1)Section 147

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

The appeal is partly allowed

C.A. No.-002916-002916 - 1980Supreme Court29 Apr 1992

For Respondent: GWALIOR RAYON SILK MANUFACTURING CO. LTD

Section 256(1)Section 256(2)Section 32

depreciation on roads and drains in the original assessment for the assessment year 1973-74 C.I.T. set aside order of the I.T.O. under Section 263. Reassessment

PLASTIBLENDS INDIA LIMITED THROUGH ITS CHAIRMAN AND MANAGING DIRECTOR vs. ADDL.COMMISSIONER OF INCOME TAX RANGE 8(2) MUMBAI

C.A. No.-000238-000238 - 2012Supreme Court09 Oct 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 143(1)(a)Section 32Section 80

reassessment proceedings and passed an assessment order under Section 143(3) read with Section 147 computing the gross total income at Rs.34,15,583/-. Though, the assessee had disclaimed deduction in respect of depreciation

NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-001008-001008 - 2020Supreme Court03 Apr 2020

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

Section 142(1)Section 143Section 143(2)Section 148

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation

INCOME TAX OFFICER WARD NO.16(2) vs. M/S TECHSPAN INDIA PRIVATE LTD.(FORMERLY KNOWN AS M/S. TECHSPAN INDIA LTD.) THROUGH ITS MANAGING DIR

C.A. No.-002732-002732 - 2007Supreme Court24 Apr 2018

Bench: HON'BLE MR. JUSTICE R.K. AGRAWAL

Section 10Section 10ASection 143(3)Section 147Section 148Section 154

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recompute the loss or the depreciation

KOTAK MAHINDRA BANK LIMITED vs. COMMISSIONER OF INCOME TAX BANGALORE

The appeal is allowed

C.A. No.-009720-009720 - 2014Supreme Court25 Sept 2023

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 10(15)Section 148Section 245CSection 245C(1)Section 271Section 32Section 80M

depreciation on those assets under Section 32 of the Income Tax Act, 1961 (hereinafter referred to as “the Act” for the sake of convenience) though the appellant was not the owner of the assets for the purpose of the said transactions. 2.2. On 09.06.2000 the Assessing Officer issued a notice under Section 148 of the Act for the reassessment

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009

Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

depreciation was not causing any prejudice to the interest of Revenue at least in the year under consideration and the apprehension of the learned CIT about such prejudice which may be caused to the Revenue in the subsequent years was based on 29 assumptions and surmises depending on ultimate eventualities like the one happened in the present case when

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

C.A. No.-008568-008569 - 2001Supreme Court05 Aug 2005

For Respondent: M/s. Gujarat Perstorp Electronics Ltd

reassessment under Chapter Heading 4911. According to him, at any rate, the entire value for the consignment which came under Air Way Bill was of Rs. 63.11 lacs (approx) as per Invoice Nos. 1836-02A and 1836-92B dated December 22, 1993 which could not be taken as value of drawings for the reason that the consideration

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014

Section 113Section 132Section 154Section 158B

depreciation under sub-section (2) of section 32 shall not be set off against the undisclosed income determined in the block assessment under this Chapter, but may be carried forward for being set off in the regular assessments. Civil Appeal No.________ of 2014 & connected matters Page 17 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page