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11 results for “reassessment”+ Section 148clear

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Key Topics

Section 1486Section 10A5Section 143(3)5Section 54F5Section 1473Section 2603Section 153A2House Property2Deduction2Reopening 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

148 of the Act was issued on the ground that excess deduction under Section 10A has been claimed and hence the deduction has to be recomputed. After considering the reply given by the assessee, order of reassessment

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

ITTA/9/2005HC Telangana
2
Reassessment2
Search & Seizure2
21 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

The Pr. Commissioner of Income Tax - Central vs. Shri. Isanaka Mastan Reddy

ITTA/118/2023HC Telangana18 Dec 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

reassessment proceedings made by the revenue and observation made by the Hon’ble Supreme Court in the matter of Deepak Steel (supra) the orders issued under Section 148

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

reassessment proceedings were initiated pursuant to a notice dated 30.03.2017 issued under Section 148 of the Act. The AO had reopened

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)

148 to 153, assess or re-assess any income chargeable to tax which he has reason to believe, has escaped assessment and any other income chargeable to tax which has escaped assessment and which has come to his notice subsequently. The proviso to Section 147 lays down that where an assessment u/s 143(3) has been made, no action shall

Rachit V Shah vs. The Commissioner of Income Tax-7

ITTA/85/2023HC Telangana25 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 143(3)Section 148Section 151Section 153C

reassessment. Those decisions also lay at rest the challenge which the writ petitioners had raised that an AO is bound to adhere to the procedure prescribed by Section 153C in cases emanating from a search. 28. A similar exercise would have to be undertaken to examine the issue of surviving period in respect of each individual noticee under Section 148

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

148 o[ the Act r ar issued following which assessrnent :roce edings uer-e r-rndert rk:n under Sectior. l4T of rhe Act. 12. I{ever ne authorities have justified rec pr:nirrg oi as ses s nle nt )n the grc)und that the reopening u,as : rmecl our u.ithin fotrre:rn from the end of the relevant

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

ITTA/380/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

ITTA/11/2017HC Telangana24 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

ITTA/293/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

ITTA/65/2007HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires