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4 results for “reassessment”+ Section 129clear

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Key Topics

Section 144C6Section 2634Section 1532Section 153(1)2Limitation/Time-bar2

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

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

Section 144CSection 153Section 153(1)Section 44B

reassessment shall be completed in accordance with the provisions of this section as it stood immediately before its substitution by the Finance Act, 2016 (28 of 2016). Explanation 1.—For the purposes of this section, in computing the period of limitation— (i) the time taken in reopening the whole or any part of the proceeding or in giving an opportunity

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

C.A. No.-003301-003301 - 2007Supreme Court
27 Jul 2007
For Respondent: M/s. Alagendran Finance Ltd
Section 143Section 148Section 263

129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded." 7. A bare perusal of the order passed by the Commissioner of Income Tax would clearly demonstrate that only that part of order of assessment which related to lease equalization fund was found to be prejudicial

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

R.P.(C) No.-000400 - 2021Supreme Court07 Nov 2024

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

C.A. No.-002165-002165 - 2012Supreme Court31 Jan 2018

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

Section 10Section 143(2)Section 14A

129 of 2015,  C.A. No. 125 of 2015,    C.A. No. 127 of 2015, C.A.No.1435 of  2018 @ SLP(C) No.