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3 results for “depreciation”+ Section 132(4)clear

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Key Topics

Section 1475Section 1322Section 153A2Section 1482Addition to Income2Search & Seizure2

THE COMMISSIONER OF INCOME TAX-IV vs. M/S QUALITY CARE INDIA LTD

ITTA/261/2015HC Telangana13 Jul 2016

Bench: A.SHANKAR NARAYANA,V RAMASUBRAMANIAN

For Appellant: Mr. J.V. PrasadFor Respondent: The Senior Standing Counsel
Section 132Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 260A

4. Subsequently, there was a search and seizure operation under Section 132, as a consequence of which, proceedings were initiated under Section 153A. The assessment was completed under Section 143(3) r/w Section 153A. After completion of the assessment, the Assessing Officer reopened the assessment under Section 147 by issuing a notice under Section 148, on 31.03.2011. 5. The reason

The Comissioner of Income Tax III, vs. Smt. Shanti Singh,

ITTA/51/2007HC Telangana15 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 132(1)Section 143Section 144Section 147Section 158

132(1) of 6 e n d r f VARINDER SINGH 2024.11.14 14:36 I attest to the accuracy and authencity of this order/judgment ITA N the Income T filed by the a to a three Jud the appeal on officer were Assessee are 3. Mittal is con appellant the material unc Chapter-XIV of search cas tax under

COMMISSIONER OF INCOME TAX-II vs. M/S.TRANSPORT CORPORATION OF INDIA

In the result, we set aside the assessment orders, except to

ITTA/133/2014HC Telangana03 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

For Appellant: --------------------------------------------------------For Respondent: ------------------------------------------------------
Section 11Section 132Section 44Section 44A

Section 132 of the Income-tax Act, in the premises of the assessee on 6.1.2009. After completing all procedural formalities, assessments for the years 2003-04 to 2009-10 were reopened. However, these appeals are concerning the assessment years 2006-07 to 2009-10 only. Accordingly, the assessments were completed by Annexure A orders where, rejecting the books of accounts