Search: reassessment

2 results for “reassessment”+ Revision u/s 263clear

Sorted by relevance

Key Topics

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

revision order u/s 263 passed by the CIT on 12.7.2004 unlike Section 149 of the Act, there is no time limit u/s 150(1) that starts with non obstante clause and to that extent the observations of the Hon’ble High court are in error. Further Section 150(2) provides necessary restriction on Section 150(1) and even under

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

C.A. No.-003301-003301 - 2007Supreme Court