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65 results for “reassessment”+ Section 147clear

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Key Topics

Section 14736 Section 143(3)20 Section 14820 Reassessment18 Section 260A17 Section 26016 Addition to Income11 Deduction10 Section 115J9 Reopening of Assessment

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

Appeals are hereby dismissed by

ITTA/65/2014HC Telangana26 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 10Section 10ASection 143(3)Section 148Section 260

reassessment was passed under Section 143(3) read with Section 147 on 31.12.2007. 12 This was carried in appeal by the assessee

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

ITTA/102/2012HC Telangana24 Jul 2013

Showing 1–20 of 65 · Page 1 of 4

8

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 :-

Section 143(3)Section 147Section 148Section 24(1)(i)Section 32Section 43B

reassessment proceedings under this Section merely by showing that other income which had been assessee originally was at too high a figure except in cases under Section 152(2). The words "such income" in Section 147

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

ITTA/575/2017HC Telangana03 Oct 2017

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

Section 143(3)Section 147Section 148Section 36

reassessment proceedings 7 under section 147 by issuing a notice under section 148 merely because of the fact that now the Assessing

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

In the result, the appeal is disposed of

ITTA/392/2016HC Telangana20 Oct 2016

Bench: ANIS,SANJAY KUMAR

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260A

reassessment proceedings under this Section merely by showing that other income which had been assessee originally was at too high a figure except in cases 16 under Section 152(2). The words "such income" in Section 147

PROGREESIVE CONSTRUCTIONS LIMITED vs. JT. COMMISSIONER OF INCOME TAX

ITTA/163/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

For Appellant: SRI CHALLA GUNARANJAN

Section 143(3)Section 147Section 148Section 1aSection 260Section 260ASection 4l

reassessment proceedings u.nder this Section merely by showing that other income which had been assessee originally was at too high a figure except in cases under Section 152Q). \\e rvords "such income" in Section 147

The Commissioner of Income Tax - III, vs. M/s. Suven Pharmaceuticals Limited,

Appeals are dismissed

ITTA/677/2006HC Telangana21 Mar 2012

Section 115JSection 143Section 208Section 260A

reassessment or recomputation under section 147 [or section 153A], the amount on which interest was payable under subsection (1) is increased

The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd.,

ITTA/166/2006HC Telangana16 Nov 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 147Section 147(1)

Section 147 clearly lays down that reassessment beyond the expiry of limitation cannot be done unless income has escaped assessment

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

reassess such income and AO should have the reason to believe and sub-section (2) of Section 148 provides that before issuing a notice for an intended assessment/reassessment under Section 147

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

reassess such income and AO should have the reason to believe and sub-section (2) of Section 148 provides that before issuing a notice for an intended assessment/reassessment under Section 147

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

reassess such income and AO should have the reason to believe and sub-section (2) of Section 148 provides that before issuing a notice for an intended assessment/reassessment under Section 147

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

ITTA/8/2005HC Telangana05 Jul 2012

Section 143(1)(a)

reassess such income and AO should have the reason to believe and sub-section (2) of Section 148 provides that before issuing a notice for an intended assessment/reassessment under Section 147

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

Section 147 of ite Act. ,rc finc.l thaq prior to Direct Tax Lari,s (funcndnrcnt) Act, 1987, rcopening could be dorre rLnclcr thc above two condirions and fullilLncnt of rhc s.ricl l [2002] 25$ trR I (FB) ' [20r01 320 rTR s61 (SC) 9 con litions irlone conferred jurisdiction on t n e fus 'ssinq Officer to make a back assessmr

Commissioner of Income Tax-VI, vs. M/s. Madras Chakkar Beedi Factory Pvt.Ltd.,

The appeal is disposed of

ITTA/211/2013HC Telangana05 Jul 2013

Section 132Section 143(3)Section 147Section 158BSection 2Section 260Section 260A

reassessment made protectively under Section 147 for the assessment years 1996-97 and 1997-98 by holding them as infructuous

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

ITTA/575/2012HC Telangana17 Jul 2013

Section 10(29)Section 143(1)Section 143(2)Section 147Section 37

reassessment, pursuant to notice under Section 147 of the Income Tax Act, for assessment year 2002-03. It is urged

The Commissioner of Income Tax-IV vs. M/s. Meghadoot Drillers,

ITTA/473/2011HC Telangana31 Jan 2012

Section 133ASection 139Section 145(3)Section 147

reassessment or recomputation under Section 147, the Income Tax Officer shall serve on the assessee a notice containing all or any of the requirements

The Prl Commissioner of Income Tax (Exemptions) vs. Institute of Development and Research in Banking Technology

ITTA/71/2017HC Telangana09 Oct 2017

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

section 147 would give arbitrary powers to the Assessing Officer to re-open assessments on the basis of "mere change of opinion", which cannot be per se reason to reopen. We must also keep in mind the conceptual difference between power to review and power to re-assess. The Assessing Officer has no power to review; he has the power

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

ITTA/96/2012HC Telangana29 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 133CSection 139Section 142Section 143Section 148Section 92E

147. If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess

The Agricultural Market Committee vs. The Commissioner of Income Tax

ITTA/525/2010HC Telangana30 Mar 2011

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

Section 147Section 148

147 were not satisfied and this being so, the initiation of reassessment proceedings by the AO u/s 148 read with Section

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 under Section 147 of the Act overlooking the contention of the appellant that the first proviso to Section 147

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 under Section 147 of the Act overlooking the contention of the appellant that the first proviso to Section 147