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3 results for “section 68”+ Section 2(24)(iia)clear

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Key Topics

Section 143(3)3Addition to Income3Limitation/Time-bar3Condonation of Delay3

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

24. We note that information was not available at the time of passing the original assessment order, the assessing officer received fresh information that income to the extent of Rs.2.20 crores have escaped assessment. From the reasons recorded, as reproduced above; the following facts and sequence of events are observed: (a) Credible information was received by the AO from

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: Disposed
ITAT Surat
23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

24. We note that information was not available at the time of passing the original assessment order, the assessing officer received fresh information that income to the extent of Rs.2.20 crores have escaped assessment. From the reasons recorded, as reproduced above; the following facts and sequence of events are observed: (a) Credible information was received by the AO from

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

24. We note that information was not available at the time of passing the original assessment order, the assessing officer received fresh information that income to the extent of Rs.2.20 crores have escaped assessment. From the reasons recorded, as reproduced above; the following facts and sequence of events are observed: (a) Credible information was received by the AO from