Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 149(1)(b)clear

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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

u/s 132A and not before that. b. Once a search gets initiated or a requisition is made, the assessment process under every other provision of the Income Tax Act would abate. c. This is clear by virtue of the expression employed in Section 153A(1) “Notwithstanding anything contained in Section 139, 147, 148, 149, 151 and 153.” Being

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 Court

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

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

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

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

NEW DELHI TELEVISION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX