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3 results for “reassessment”+ Section 201(3)clear

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Key Topics

Section 10A5Section 2604Section 201(1)3Deduction3

Commissioner of Income Tax, Guntur vs. Agricultural Market Committee, Krosur

ITTA/166/2011HC Telangana21 Apr 2011

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

Section 201(1)Section 201(3)Section 231Section 260Section 260A

3. I.T.A.No.148/2011 was admitted by a bench of this court vide order dated 29.08.2011 on the following substantial question of law: (i) What is the reasonable time within which the proceedings have to be initiated under Section 201(1) of the Income Tax Act, as during the relevant period, the statute did not prescribe any period of limitation

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

Appeals are hereby dismissed by

ITTA/65/2014
HC Telangana
26 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

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

reassessed. To confer jurisdiction under Section 147(a) two conditions were required to be satisfied firstly the Assessing Officer must have reason to believe that income profits or gains 22 chargeable to income- tax have escaped assessment, and secondly he must also have reason to believe that such escapement has occurred by reason of either (i) omission or failure

The Commissioner of Income Tax (Central) vs. K.V.Ramakrishna Rao

ITTA/524/2017HC Telangana21 Aug 2017
For Appellant: Sri T Vishwarupa Chary
Section 173

reassessment 3 6. Leamed counsel for the respondent No.2,/insuter would submit that considering the evidence of wife of the deceased/ P!7-1 and the admitted educational qualification of the deceased and the salary certificate produced, the tribunal rbhdy disbelieved the evidence, however reasonably quantified the monthly income of the deceased at Rs.6,000/-. Furtler asserted that the future