50 results for “reassessment”+ Reassessmentclear
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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
Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.
Showing 1–20 of 50 · Page 1 of 3
reassess. The assessing officer has no power to review; he has the power to reassess. But 39 reassessment
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
reassessment were initiated by the assessing officer on 05.03.2004. Orders of reassessment were passed on 28.03.2002. Proceedings for reassessment
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
reassess income of such other person in accordance with the provisions of Section 153A, Provided that in case of such
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
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
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
reassess’ the escaped income of an assessee. The use of the expression “assess or reassess such income or recompute
reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having
Bench: HON'BLE MR. JUSTICE A.K. SIKRI
reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise
Appeals are disposed of with the aforementioned directions
reassessment or recomputation in consequence of or to give effect to any finding or direction contained in an order
reassessment for all the assessment years relevant to the previous years to which the income referred to in clause
Bench: This Hon’Ble Court. (Ii) That Even Though The Appeals Of The Revenue Are Dismissed In Respect Of Assessments Passed Under 153A & 153C, In The Absence Of Incriminating
reassessment under section 148 (i.e.) if as on the date the assessment under section 153A or section 153C was passed
Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO
reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice
reassessment proceedings on the finding that the same stood vitiated as the assessment Officer lacked jurisdiction in absence of notice
