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4 results for “reassessment”+ Section 256(1)clear

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Key Topics

Section 10A5Section 1474Section 1534Deduction3Section 2602Section 260A2Section 372Reassessment2

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

Sections 147/148 of the IT Act. Consequently, the answer to this question is given in favour of assessee to hold the decision of AO to reassess the assessee was not independent but was at the instance of superior officer. 42. Now next coming to the substantial questions of law which were admitted for hearing at the instance of Revenue

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

Appeals are hereby dismissed by

ITTA/65/2014HC Telangana26 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

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

256 ITR 1 Commissioner of Income Tax vs. Kelvinator of India Ltd. (ii) (2001)116 Taxman 274 (Kar) Commissioner of Income – Tax vs. Hardware Trading Co. (iii) Replika Press Private Limited & Another vs. Deputy Commissioner of Income Tax Circle (W.P.(C) 7452/2010 dated 5th August, 2013) 11 (iv) (2014) 363 ITR 603 (Bom) NDT Systems and another vs. Income

M/s Kausalya Agro Farms and Developers pvt. ltd vs. Deputy Commissioner of Income Tax

The appeals are allowed

ITTA/256/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 147Section 153Section 260ASection 37

256, 257, 259, 261, 262, 263, 264, 265, 266, 268, 269, 270, 271, 272, 273, 274, 275, 279, 281, 283, 284 and 294 of 2022 COMMON JUDGMENT: (Per the Hon’ble the Chief Justice Ujjal Bhuyan) This order will dispose of the above batch of income tax appeals. 2. Heard Mr. Dwarakanath, learned Senior Counsel representing Mr. Karthik Ramana Puttam

M/s. Dakshin Infrastructures Private Limited vs. Deputy Commissioner of Income Tax

The appeals are allowed

ITTA/275/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 147Section 153Section 260ASection 37

256, 257, 259, 261, 262, 263, 264, 265, 266, 268, 269, 270, 271, 272, 273, 274, 275, 279, 281, 283, 284 and 294 of 2022 COMMON JUDGMENT: (Per the Hon’ble the Chief Justice Ujjal Bhuyan) This order will dispose of the above batch of income tax appeals. 2. Heard Mr. Dwarakanath, learned Senior Counsel representing Mr. Karthik Ramana Puttam