Search: reassessment

2 results for “reassessment”+ Section 144Aclear

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Key Topics

Section 144C6 Section 1534 Section 153(1)2 Section 144B2 Limitation/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

144A the Joint Commissioner has the power to issue directions in certain cases while under Section 144BA reference can be made to the Principal Commissioner or Commissioner in certain cases. Section 144C deals with reference to dispute resolution panel. The time limit for completion of assessment, reassessment

COMMNR. OF INCOME TAX, GUJARAT CENTRAL vs. SAURASTHRA CEMENT & CHEM. INDUSTRIES LTD

C.A. No.-002984-002984 - 2008Supreme Court02 May 2016

Section 125A(1)Section 143(3)Section 144BSection 153

reassessment or re-computation is : made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this Act;... Explanation