Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 132Aclear

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Section 143(2)2 Section 115Q2 Deduction2 Addition to Income2

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

147 pending on the date of initiation of search u/s 132 or making of requestion u/s 132A has to abate, and the same needs to be subsumed into Section 153A(1). The second proviso using the expression “shall abate” should be read with the expressions “assessment” or “reassessment

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

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

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

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