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2 results for “reassessment”+ Section 255(8)clear

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Key Topics

Section 144C6Section 1532Section 153(1)2

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

255 : (2012) 2 SCC (Civ) 82 : (2012) 2 SCC (Cri) 125] In view of this settled legal position, the issue that arises for our consideration is the scope of the non obstante clause contained in Section 5 of the Arbitration Act.” The seven-Judge Bench was considering the non-obstante clause in Section 5 of the Arbitration Act, which

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

C.A. No.-000911-000911 - 2022Supreme Court
06 Apr 2023

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

reassess income of such other person in accordance with the provisions of Section 153A. It also further provided that in case of such other person, the reference to the date of initiation of the search under Section 132 or making of requisition under Section 132-A in the second proviso to sub-section (1) of Section 153-A shall