M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

reassessment proceeding and held that reassessment was not done by the AO as per the directions/ dictates of the superior

Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-

reassessment proceedings are initiated. The Income Tax Officer cannot make an order of reassessment inconsistent with the original order of assessment

PROGREESIVE CONSTRUCTIONS LIMITED vs. JT. COMMISSIONER OF INCOME TAX

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

reassessment; and that assessec had not disputed validityof the reqssessment proceedings. 7 ,l II. Accordin; tc the assessee in the reassessment

The Commissioner of Income Tax -V, vs. M/S Secunderabad Club

Bench: V.V.S.RAO,RAMESH RANGANATHAN

reassessment notice was clearly issued, merely to reassess and recalculate the existing materials, without the benefit of any extrinsic evidence

Mr. Vasamsetty Veera Venkata Satyanarayana vs. The Principal Commissioner of Income Tax -1

The appeal is allowed and the order passed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

reassessment proceedings at all. Further, while processing a refund application, reassessment is not permitted nor conditions of exemption can be adjudicated

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassessment: a brief overview ............................ 33 III. The submissions addressed ...................................................... 46 IV. Evaluation of the Court ............................................................ 82 A. Declared values and the power

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassessment: a brief overview ............................ 33 III. The submissions addressed ...................................................... 46 IV. Evaluation of the Court ............................................................ 82 A. Declared values and the power

Commissioner of Income Tax-III., vs. Smt. Chirala Nivedita Reddy

reassessment notice (hereinafter called the “first reassessment notice”) was set aside by the Appellate Commissioner on 25.10.2007. The matter attained

The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

reassessment proceedings are initiated. The Income Tax Officer cannot make an order of reassessment inconsistent with the original order of assessment

K. Ranjeet Mohan, vs. Assistant Commissioner of Income-Tax,

reassessment the assessing authority without going through the material on record has wrongly passed the reassessment order which has been

COMMR OF INCOME TAX [TDS], HYDERABAD vs. M/S JAYADARSHINI HOUSING PVT LTD., HYDERABAD

Appeals are hereby dismissed by

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

reassess. The Assessing Officer has no power to review; he has the power to reassess. But reassessment has to be based

Commissioner of Income Tax-VI vs. Shri Prem Singh

The appeals are dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

reassessment and as to whether the reassessment proceedings were barred by limitation, the Tribunal examined the facts and upheld the finding

Prl. Commissioner of Income Tax-3 vs. M/s. Spectra Shares AND Scripes Pvt. Ltd.,

The appeals are dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

reassessment and as to whether the reassessment proceedings were barred by limitation, the Tribunal examined the facts and upheld the finding

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

reassessment of duty in the jurisdictional area where the import concerned has been affected, by either the Board or the Commissioner

SYED ABBAS MIAH vs. INCOME TAX OFFICER,WARD-I,KURNOOL

reassessment or collection was not in accordance with law and such tax, interest, late fee or penalty levied, assessed, reassessed

The Commissioner of Income Tax vs. M/s Kaveri Bar AND Restaurant,

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

reassessment proceeding under Section 147 of the Act has been initiated after expiry of four years from the end of the relevant

The Commissioner of Income Tax-IV, vs. Mars TelecomSystems (P) Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped