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5 results for “reassessment”+ Section 260Aclear

Sorted by relevance

Delhi455 Mumbai73 Karnataka61 Chennai51 Calcutta42 Jaipur34 Amritsar33 Bangalore32 Telangana27 Kolkata18 Nagpur14 Hyderabad11 Lucknow8 Dehradun8 Raipur7 Kerala6 Indore6 SC5 Agra4 Ahmedabad4 Punjab & Haryana4 Jodhpur3 Surat3 Pune2 Himachal Pradesh2 Gauhati2 Uttarakhand1 Rajasthan1 Madhya Pradesh1

Key Topics

Section 807 Section 1323 Section 323 Reassessment3 Section 1472 Section 1482 Section 260A2 Section 1392 Section 132A2 Search & Seizure

M/S. MANGALAM PUBLICATIONS, KOTTAYAM vs. COMMISSIONER OF INCOME TAX, KOTTAYAM

C.A. No.-008580-008582 - 2011Supreme Court23 Jan 2024

Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.

Section 143Section 147Section 148Section 260A

reassessment. However, the High Court of Kerala in appeals filed by the revenue under Section 260A of the Act has reversed

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

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009

2

Section 133A

Section 143(1)(a)

Section 143(2)

Section 80I

reassessment or recomputation may be taken.” The aforementioned provision although appears to be of a very wide amplitude, but would not mean that recourse to reopening of the proceedings in terms of Sections 147 and 148 of the Act can be initiated at any point of time whatsoever. Such a proceeding can be initiated only within the period of limitation

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)

260A of the Income Tax Act is analogous to Section 100 CPC which mandates framing of question of law before exercising its jurisdiction on the said issue. It is submitted that as such no issue of levy of interest was framed by the High Court. That therefore the High Court has committed a jurisdictional error in recording a finding that

COMMISSIONER OF INCOME TAX 14 vs. JASJIT SINGH

The appeals are dismissed in terms of signed

C.A. No.-006566-006566 - 2023Supreme Court26 Sept 2023

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT

Section 132Section 132ASection 139Section 147Section 148Section 149Section 151Section 153Section 153(1)Section 153A

260A of the Income Tax Act, 1961 (hereinafter referred to as ‘IT Act’). Though the facts in each appeal differ, substantially for the purposes of clarity and completeness the facts in the appeal arising from SLP (C) No.6644 of 2016 are taken into account. The facts are that search and seizure proceedings were conducted in the premises

PLASTIBLENDS INDIA LIMITED THROUGH ITS CHAIRMAN AND MANAGING DIRECTOR vs. ADDL.COMMISSIONER OF INCOME TAX RANGE 8(2) MUMBAI

C.A. No.-000238-000238 - 2012Supreme Court09 Oct 2017

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

Section 143(1)(a)Section 32Section 80

reassessment proceedings and passed an assessment order under Section 143(3) read with Section 147 computing the gross total income at Rs.34,15,583/-. Though, the assessee had disclaimed deduction in respect of depreciation, the AO allowed deduction on this account as well in respect of the same in the sum of Rs.2,13,89,379/- while computing the profit