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2 results for “reassessment”+ Section 220(2)clear

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Section 13(1)(b)4Section 12A2

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

ITTA/163/2012HC Telangana26 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 11Section 12Section 12ASection 13(1)(b)

2) of Section 12AA of the Act, are procedural in nature, whereas Sub-section (3) of Section 12AA of the Act, empowers the Commissioner to cancel the registration of the Trust or Institution, if he is satisfied that the activities of such Trust or Institution are not genuine or are not carried out in accordance with the objects

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

ITTA/250/2013HC Telangana
11 Jul 2013

reassessment of damages. This is what was the theme of discourse in Santosh Devi (supra) and in a later decision in Puttamma (supra). In Puttamma (supra), the Supreme Court called upon the State to explain inaction on its part in the context of authorization given to the Central Government by Section 163-A (3) to make improvements on account