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5 results for “reassessment”+ Section 271(1)(b)clear

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Key Topics

Section 2717Section 1434Section 260A2Section 65(1)2Section 2642Addition to Income2Penalty2Survey u/s 133A2

CHENNAKESAVA PHARMACEUTICALS VIJAYAWADA vs. THE COMI.OF INCOMETAX VIJ.

In the result, all the appeals are allowed setting aside the common

ITTA/31/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

For Appellant: :Sri AV KrishnaFor Respondent: Sri J.V.Prasad
Section 133Section 143Section 260Section 271

b), 271 (1) (c) and 273/274 of the Income Tax Act have been initiated. Charge interest under Sections 139 (8) and 215/217 of the Income Tax Act,” the Delhi High Court held that the said statement recorded in the assessment order did not satisfy Section 271 (1) (c) of the Act as held by the Delhi High Court

The Pr. Commissioner of Income-tax-4 vs. Sri. Krishna Chigullapally

ITTA/40/2022HC Telangana15 Jun 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 39(1)Section 62(1)Section 65(1)Section 69(1)

271 TO 274 AND 302/2016 ON THE FILE OF THE KARNATAKA APPELLATE TRIBUNAL BENGALURU, ALLOWING THE APPEALS FILED AGAINST IMPUGNED ORDER DATED 30.04.2015 PASSED IN VAT AP NOS. 61/15-16, VAT AP NO.142/15-16, VAT AP NO. 136/15- 16, VAT AP NO.137/15-16, VAT AP NO.138/15-16 ON THE FILE OF THE JOINT COMMISSIONER OF COMMERCIAL TAXES, (APPEALS-1) BENGALURU, DISMISSING THE APPEALS

Commissioner of Income Tax-II vs. M/s Transport Corporation of India

ITTA/132/2014HC Telangana07 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 143Section 264Section 271

271 (1) (c) of the Act 1961 was separately initiated against the petitioner. The Assessee Company has not filed any appeal against the assessment order and filed revision under Section 264 of the Act 1961. In the said revision, the petitioner/Assessee has raised a ground that in making addition to Rs.57,41,353/- to the total income of the assessee

The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

271(1)(c) r.w 274 of the Income-tax Act for concealment and furnishing of inaccurate particulars are initiated separately. (iv) The assessee has booked various expenses of contractual nature, vide order sheet entry dated 29.12.2009, the assessee was asked to show cause why the same should not disallowed u/s40a(ia). In response thereto the assessee has only filed copy

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

ITTA/621/2017HC Telangana23 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