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3 results for “reassessment”+ Section 153C(1)clear

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Key Topics

Section 1485Section 153A2Section 1532Section 153C2Section 143(2)2Addition to Income2Limitation/Time-bar2

Sunil Kumar Ahuja vs. Assistant Commissioner of Income Tax

ITTA/97/2023HC Telangana08 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 153Section 153ASection 153A(1)(a)

reassessment o manner as prescribed under S other manner. However, we f invoked and initiated proceed Act, although neither there Section 132 of the Act as aga said that the search was con view has been taken by Gujar Vaswani and Subhash Khat -8- n Kabul Chawla’s case (supra) einbelow, we are in complete by the Delhi High Court

The Commissioner of Income Tax-III, vs. Sri. Sudheer Reddy

ITTA/382/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

- Commissioner Of Income Tax Central Kanpur
For Appellant:
For Respondent: - M/S Gopi Apartments
Section 132(1)Section 142ASection 143(2)Section 148Section 153Section 153CSection 226Section 253Section 253(1)(b)Section 260

153C for the search assessment had already been issued at the time of reference to the DVO? 2. Whether on the facts and circumstances of the case the Hon'ble ITAT was justified in law in quashing the assessment without giving any reason for the same? 3. Whether on the facts and circumstances of the case the Hon'ble ITAT

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

1 Delhi & Ors 2025:DHC:656-DB (para 27 to para 29) 3. The said question would have to be necessarily examined by the Jurisdictional Assessing Officer bearing in mind the judgment of the Supreme Court in Union of India v. Rajeev Bansal [2024 SCC OnLine SC 2693] as well as of this Court in Ram Balram Buildhome