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2 results for “reassessment”+ Section 246Aclear

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Key Topics

Section 144C6Section 1532Section 153(1)2Section 115Q2

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 under sub-section (3) of section 92CD; (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except of an order referred to in sub- section (12) of section 144BA

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

The appeals are allowed

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

HON'BLE MRS. JUSTICE B.V. NAGARATHNA

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

246A deals with appeals before the Commissioner (Appeals) which is essentially with regard to an assessment order passed under sub-section (3) of Section 143 or sub-section (12) of Section 144BA or Section 144 made by the Assessing Officer. However, any order passed in pursuance of the directions of the DRP is not appealable to the Commissioner (Appeals