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3 results for “reassessment u/s 147”+ Business Incomeclear

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Key Topics

Section 143(2)2

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

reassessments were not satisfied. The re­assessments were made with reference to clause (b) of Section 147 of the Act, and apparently the Income Tax Officer proceeded on the basis that in consequence of information in his   possession   he   had   reason   to   believe   that   income chargeable   to   tax   had   escaped   assessment   for   the   two assessment years. From the material 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 - 2009
Supreme Court
06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

business cannot be run or either not debited at all or have been suppressed considerably. Depreciation of assets such as furniture, fixtures, car, scooter etc. has also been claimed at half the rate while have been with the assessee through out the year. The lower claim of depreciation prejudices the revenues case for the subsequent years also.” It was concluded

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

business (of accommodation entries provided by Shri Shirish Shah) through bogus companies. This was based on the fact that many companies which invested amounts towards share capital on high premiums -in the assessee’s company were also controlled and managed by Shri Shirish Shah. The AO, on a consideration of these and other materials, was of opinion that the assessee