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2 results for “reassessment”+ Section 272A(2)(e)clear

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Key Topics

Section 143(2)2Section 115Q2Deduction2

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

e) an order under sub-section (2) or sub-section (3) of section 170; (f) an order under section 171; (g) any order under clause (b) of sub-section (1) or under sub-section (2) or sub-section (3) or sub- section (5) of section 185 in respect of any assessment for the assessment year commencing on or before

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
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax. (f) Income-tax Officers” Section 117 of the Act provides for appointment of Income-tax authorities. Control of Income-tax authorities is specified in Section 118 in the following terms: “118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities