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2 results for “reassessment”+ Section 234clear

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Key Topics

Section 260A3Section 1543

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

ITTA/280/2015HC Telangana16 Jul 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A

234 ITR 0070, submitted that Section 154 could be invoked only when a mistake apparent on the record is obvious and patent mistake which can be established sans adjudicating on the points. At most, it was a case for reassessment

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana
23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

reassessment proceedings. The assessees resisted the move to assess them, contending that they were not subjected to income tax laws of India as they had no permanent establishment. The AO by order dated 31.12.2008 held that the appellant has a fixed place PE and DAPE in India. Further, the AO also deemed 10% of the value of supplies made