11 results for “reassessment”+ Section 153Aclear
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Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY
reassessment ca in section 153A is relatable to pending on the date of search) completed assessment proceedi (vi) In so far as the pend
Appeals are dismissed
reassessment or recomputation under section 147 [or section 153A], the amount on which interest was payable under subsection (1) is increased
Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN
reassessment was suggested. 16 ITA No.6 of 2005 & other connected matters (G) Learned counsel would submit that as per Section 153A
Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Appeal is dismissed
reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A
Bench: The Learned
153A read with Section 143(3) of the Act restricting the deduction under Section 54F to ₹30 crores, as against ₹90 crores claimed by the Assessee. 7. The Assessee had deposited the consideration in the capital gains account in two tranches – ₹30 crores on 28.07.2011 and ₹60 crores on 29.07.2011. The AO noted that the Assessee had paid a certain
The appeals are dismissed
reassessment order was passed by the AO under Section 153A of the Act, whereby inter alia additions of various amounts
reassess' to completed assessment proceedings. vi. Insofar as pending assessments are concerned, the ITA 634/2015 &Connected matters Page 6 of7 jurisdiction to make the original assessment and the assessment under Section 153A
