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8 results for “reassessment”+ Section 150clear

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Delhi712 Mumbai460 Bangalore276 Jaipur216 Chennai194 Hyderabad125 Ahmedabad118 Pune85 Chandigarh82 Kolkata64 Nagpur57 Indore50 Raipur47 Amritsar45 Rajkot44 Allahabad36 Ranchi36 Surat34 Lucknow30 Telangana29 Visakhapatnam27 Cochin26 Guwahati25 Cuttack22 Dehradun15 Karnataka12 Patna10 SC8 Agra7 Rajasthan2 Orissa2 Jodhpur2 Uttarakhand1 Calcutta1

Key Topics

Section 1506 Section 144C6 Section 1485 Section 325 Section 1494 Section 1473 Limitation/Time-bar3 Deduction3 Section 1532 Section 153(1)

K.M. SHARMA vs. INCOME TAX OFFICER, WARD 13(7),NEW DELHI

The appeal is allowed

C.A. No.-007742-007742 - 1997Supreme Court11 Apr 2002

For Respondent: INCOME TAX OFFICER, WARD 13(7)NEW DELHI

Section 147Section 148Section 149Section 150Section 150(1)Section 18Section 6

Section 150, however, makes it clear that reassessment permissible under sub-section (1) of Section 150 would not be available

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

2

Addition to Income2

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

150 - Provision for cases where assessment is in pursuance of an order on appeal, etc. (1) Notwithstanding anything contained in section 149, the notice under section 148 may be issued at any time for the purpose of making an assessment or reassessment

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-008945-008945 - 2019Supreme Court22 Nov 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 115QSection 143(2)Section 77A

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

MA-000680 - 2023Supreme Court12 May 2023

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

Section 147Section 148Section 150Section 150(2)Section 153ASection 153C

section 150(2) is to be read in respect of the date of issue of notice for reassessment under section

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 or recomputation, as the case may be, ends before the end of the month, such period shall be extended to the end of such month. Explanation 2.—For the purposes of this section, where, by an order referred to in clause (i) of sub-section (6),— (a) any income is excluded from the total income of the assessee

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

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

C.A. No.-005769-005769 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 26Section 6(3)

reassess” refers to a situation where an assessment has already been made but the Income Tax Officer has, on the basis of information in his possession, reason to believe that there has been under assessment on account of the existence of any of the grounds contemplated by the provisions of Section 147(b) read with the Explanation (1) thereto

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

The appeal is partly allowed

C.A. No.-002916-002916 - 1980Supreme Court29 Apr 1992

For Respondent: GWALIOR RAYON SILK MANUFACTURING CO. LTD

Section 256(1)Section 256(2)Section 32

Reassessment by the I.T.O. disallowing the assessee’s claim for depreciation on roads and drains to the extent of Rs. 15,50,526. On appeal the C.I.T. (Appeals) allowed the assessee’s claim for depreciation. The Tribunal dismissed the appeal of the revenue. At the instance of the revenue on a reference under Section 256(1) the High Court answered