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12 results for “reassessment”+ Undisclosed Incomeclear

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Key Topics

Section 1328 Section 158B7 Section 1545 Section 1484 Addition to Income4 Section 1433 Section 1423 Deduction3 Section 143(2)2 Section 5

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

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

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

Section 153ASection 2(45)Section 4Section 5

reassess” the total income. III. It is the total income and not the undisclosed income that requires to be assessed

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014

2

Survey u/s 133A2

Undisclosed Income2

Section 132

Section 154

Section 158B

reassessment unless a provision to that effect inserted by amendment is either expressly or by necessary implication retrospective. (See Controller of Estate Duty Gujarat-I v. M.A. Merchant9. We would also like to reproduce hereunder the following observations made by this Court in the case of Govinddas v. Income-tax Officer10, while holding Section 171 (6) of the Income

BRIJ LAL vs. COMMNR. OF INCOME TAX, JALANDHAR

C.A. No.-000516-000527 - 2004Supreme Court21 Oct 2010

Section 139Section 142Section 143Section 144Section 148Section 154Section 234BSection 245D(1)Section 245D(4)Section 5

reassessment, tax shall be calculated on the aggregate of the total income as assessed in the earlier proceeding for assessment under section 143 or section 144 or section 147 and the income disclosed in the application as if such aggregate were the total 1 income. FORM NO. 34B [See rules 44C and 44CA] Form of application for settlement of case

INCOME TAX OFFICER vs. VIKRAM SUJITKUMAR BHATIA

C.A. No.-000911-000911 - 2022Supreme Court06 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

MANISH MAHESHWARI vs. ASSTT.COMMNR.OF INCOME TAX

The appeals are allowed

C.A. No.-000924-000924 - 2007Supreme Court23 Feb 2007

For Respondent: Asstt. Commissioner of Income Tax & Anr

Section 131Section 132Section 142Section 158BSection 2(31)Section 260Section 69

reassessment" in section 132B shall be construed as references to "block assessment". "158BD. Undisclosed income of any other person \026 Where

NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

C.A. No.-001008-001008 - 2020Supreme Court03 Apr 2020

Bench: HON'BLE MR. JUSTICE L. NAGESWARA RAO

Section 142(1)Section 143Section 143(2)Section 148

undisclosed income has escaped assessment. Mere change of opinion of the assessing officer is not a sufficient to meet the standard of ‘reason to believe’. Relevant portion of Section 147 reads as follows: 147. Income escaping assessment.If the Assessing Officer, has reason to believe that any income chargeable to tax has escaped assessment for any assessment year

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) vs. M/S M.R. SHAH LOGISTICS PVT. LTD

Appeal is allowed in these terms, without order on costs

C.A. No.-002453-002453 - 2022Supreme Court28 Mar 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 132Section 132(4)Section 143(1)Section 147

undisclosed income per se could not be an explanation to induce the AO to drop reassessment notice. 11. The revenue

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

undisclosed sources. As the assessee does not fulfill many of the conditions for being entitled to deduction u/s 80IA/IB, no part of the total income, not even the one estimated @5% of the turnover at Parwanoo, would be entitled for deduction u/s 80IA/IB.” Other directions were issued and diverse proceedings were also directed to be initiated. 25. Indisputably, the Assessee

PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs. LALJIBHAI KANJIBHAI MANDALIA

The appeal is allowed and the order passed by the High

C.A. No.-004081-004081 - 2022Supreme Court13 Jul 2022

Bench: HON'BLE MR. JUSTICE HEMANT GUPTA

Section 132Section 132(1)Section 143(3)

undisclosed income or property). Explanation- For the removal of doubts, it is hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal. ………………………..” 8 9. Mr. Balbir Singh, learned Additional Solicitor General of India, appearing for the Revenue argued

COMMR. OF INCOME TAX vs. PARMESHWARI DEVI SULTANIA

C.A. No.-000142-000142 - 1997Supreme Court06 Mar 1998

For Respondent: PARMESHWARI DEVI SULTANIA & ORS

Section 132Section 293Section 80

undisclosed property in a summary manner to the best of his judgment on the basis of such materials as are available with him; (ii) calculating the amount of tax on the income so estimated in accordance with the provisions of the Indian Income-tax Act, 1922 (11 of 1922), or this Act; (iia) determining the amount of interest payable

KOTAK MAHINDRA BANK LIMITED vs. COMMISSIONER OF INCOME TAX BANGALORE

The appeal is allowed

C.A. No.-009720-009720 - 2014Supreme Court25 Sept 2023

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 10(15)Section 148Section 245CSection 245C(1)Section 271Section 32Section 80M

reassessment of income for the aforesaid assessment years. The Assessing Officer also passed a penalty order dated 14.06.2000 levying a penalty under Section 271 (1)(c) of the Act after being satisfied that the appellant had concealed its income as regards lease rental. 2.3. While various proceedings, such as an appeal before the CIT (A) for the assessment year

COMMNR. OF INCOME TAX vs. HINDUSTAN BULK CARRIERS

The appeals are disposed of accordingly

C.A. No.-007966-007967 - 1996Supreme Court17 Dec 2000

For Respondent: M/s Hindustan bulk Carriers

reassessment for any years and at any stage in original, appellate or revisional proceeding. The definition of ’case’ excludes appeals or revisions which have not been formally admitted by the concerned authorities. This definition clause (b) of Section 245 A indicates that the Settlement Commission can take up for settlement a ’case’ as defined which is pending at any stage