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4 results for “reassessment”+ Disallowanceclear

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Key Topics

Section 1476Section 54F5Section 1534Section 260A3Section 143(3)3Deduction3Reassessment3Section 153A2Section 372

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

ITTA/127/2025HC Telangana12 Feb 2025

Bench: The Learned

Section 132Section 143(3)Section 147Section 148Section 153ASection 260ASection 54F

disallowance was deleted. 10. Aggrieved by the order dated 28.08.2015 passed by the learned CIT(A), the Revenue filed an appeal before the learned ITAT [ITA No.5892/Del/2015], which was also disposed of by the impugned order. 11. However, as noted above, the Revenue’s appeal in the present case does not arise in respect of the said decision. It arises

M/s Kausalya Agro Farms and Developers pvt. ltd vs. Deputy Commissioner of Income Tax

The appeals are allowed

ITTA/256/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 147Section 153Section 260ASection 37

reassessment is challenged based on HCJ & NTRJ I.T.T.A.Nos.259 of 2022 & batch 4 the material recovered at the time of search of a group concern? 3. Whether the Tribunal failed to appreciate that the reasoning given in appeal of Indur Developers and Agencies Private Limited (ITA No.672/Hyd/2020 dated 21.3.2022) formed the basis for decision in this appeal and hence

M/s. Dakshin Infrastructures Private Limited vs. Deputy Commissioner of Income Tax

The appeals are allowed

ITTA/275/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 147Section 153Section 260ASection 37

reassessment is challenged based on HCJ & NTRJ I.T.T.A.Nos.259 of 2022 & batch 4 the material recovered at the time of search of a group concern? 3. Whether the Tribunal failed to appreciate that the reasoning given in appeal of Indur Developers and Agencies Private Limited (ITA No.672/Hyd/2020 dated 21.3.2022) formed the basis for decision in this appeal and hence

M/S.MALLIKARJUNA RICE INDUSTRIES vs. THE INCOME TAX OFFICER

ITTA/128/2006HC Telangana15 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 143(3)Section 14gSection 260

disallowed d b;rck to the t()r-'il itrcotlre oi tl-ie rs scs';ee u4rile rq the assessmctrt tttrtle r Scctior i4ll'' t o1 the Act' v.Snotdorrc'lsscsstlrgo[licerrsstre.lri<.ticetlnder 1li4 oi the Act on l6'01'lCCl ro ihe;rppe[ant Lg to adcl the otrt st 'rritlir lg :llrlottrlt