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

5. It is the contention of Sri K.V.Aravind, learned Advocate for the revenue that Tribunal erred in holding that assessing Officer sought to initiate the re-assessment proceedings by mere change of opinion, without considering the fact that the 7 expenditure related to onsite development of computer software and same had not been examined in the original assessment

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

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

5 in my considered view the impugned notices under Section 148 of the Income-tax Act, 1961 and the proceedings under Section 147 of the Act are not sustainable in law and should be quashed for the reason that admittedly the impugned proceeding initiated under section 147 and notices issued under section 148 of the Income-tax Act, 1961, which

The Commissioner of Income Tax-III vs. Smt.Anitha Sanghi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10A, 10B 11 or 12 of the Act? 6 3. On account of similarity of the issues involved in the substantial questions of law, they were heard analogously and are being decided by this common judgment. For the facility of reference, facts from ITA No.97/2010 are being referred to. 4. The assessee filed a return of income on 28.11.2000 declaring

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

5 of 11) [ITA-163/2012] “8. We have heard learned counsel for the appellant, but find no merit in the present appeals. As per Section 12AA of the Act, an application for registration of the Trust and Institution is required to be made within one year from the date of creation of the Trust or the Establishment of such