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Bench: HON'BLE MR. JUSTICE M.R. SHAH
reassessment made u/s 153A(1) stands annulled in appeal or any other legal proceeding, the assessments and reassessments which had abated
Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.
Showing 1–20 of 83 · Page 1 of 5
reassess. The assessing officer has no power to review; he has the power to reassess. But 39 reassessment has to be based
The appeals are allowed
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
reassessment, the period available for completion of assessment or reassessment, as the case may be, under the said sub- sections
reassessment were initiated by the assessing officer on 05.03.2004. Orders of reassessment were passed on 28.03.2002. Proceedings for reassessment, however
The appeal is allowed
reassessment proceedings. Section 150 (1) states that the period of limitation prescribed in Section 149 is not applicable, if the reassessment
reassessment proceedings was not justified. It was contended for the Revenue, that the reassessment proceedings would 635 be valid even
The appeals are allowed, but in the circumstances of the case we make no
reassessment may be made shall apply to a reassessment made under section 19 or to an assessment or reassessment made
reassessment. When he was in possession of all facts and proceeded to make the reassessment by including the, amount in the individual
reassess income of such other person in accordance with the provisions of Section 153A, Provided that in case of such
The appeal is disposed of as above and the matter is
reassessment under Section 34(1)(a) of the Act were absent. The Tribunal further held that the proceedings for reassessment
reassessment proceedings Travancore Income-tax Regulation VIII of 1096 M. E.-Travancore Taxation on income (Investigation Commission) Act, 1124 M. E. s. 8, sub-ss. (2), (4),(5), (6)-Opium
The appeals are dismissed in terms of signed
Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT
reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous year in which
Appeal is allowed in these terms, without order on costs
Bench: HON'BLE THE CHIEF JUSTICE
reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue
The appeal is allowed without
reassessment proceedings was valid and he had jurisdiction to undertake such an exercise. It is in the aforesaid backdrop of facts
reassessment of excess profits tax. Under s. 15, if in consequence of definite information which has come into his possession
reassess such income, profits or gains or recompute the loss or depreciation allowance; and the provisions of this Act shall
Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA
reassessment in the jurisdictional area where the import concerned has been affected, either by the Board or the Commissioner of Customs
reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands
reassessment of the applicant under section 147 or by way of appeal or revision in connection with such reassessment, and the applicant
reassessment made by the Revenue Officer on Aruna Devi, the executrix was valid and that the assessments were saved from
