Search: reassessment u/s 147

3 results for “reassessment u/s 147”+ Section 9(1)(vi)clear

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

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

1). Sub-sections (2) and (3) contain provision for assessment of ‘total income’ by the AO. It is submitted that there is a possibility that income chargeable to tax has escaped assessment in the first instance. Section 147 of the Act, 1961 enables the AO to assess or reassess the case and bring to tax such income also. Thus

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

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX