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2 results for “reassessment”+ Unexplained Cash Creditclear

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Key Topics

Section 1472Reassessment2

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

Cash declared by Garg Logistics was utilized to make investment in assessee company through paper companies remains unexplained. Besides, in the case of Trinetra Commerce & Trade(P) Ltd in [2016]75 taxmann.com 70(Calcutta) it was seen that assessee- company had received share capital from persons/entities whose identity, creditworthiness etc were not established. Addition u/s 68 was made been made

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

C.A. No.-008580-008582 - 2011
Supreme Court
23 Jan 2024

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

Section 143Section 147Section 148Section 260A

unexplained profits and gains of the partners. It was thereafter that reassessment proceedings were initiated. First appellate authority i.e. CIT(A) not only affirmed the reassessment orders of the assessing officer but also enhanced the quantum of escaped income which was restored by the High Court after setting aside the reversal order of the Tribunal. 22.5. Learned counsel