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3 results for “reassessment”+ Section 275(1)(c)clear

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Key Topics

Section 1474Section 1534Section 260A2Section 372Deduction2Reassessment2

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

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 Reddy, learned counsel for the assessees/appellants and Ms. K.Mamata Choudary, learned Standing Counsel, Income Tax Department

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

The appeals are allowed

ITTA/275/2022
HC Telangana
02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 147Section 153Section 260ASection 37

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 Reddy, learned counsel for the assessees/appellants and Ms. K.Mamata Choudary, learned Standing Counsel, Income Tax Department

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

ITTA/439/2018HC Telangana08 Oct 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 143(2)Section 260Section 268

1)of the Act. The amalgamation of the two companies was effected under the order of the High Court in proceedings under Section 391 read with Section 394 of the Companies Act. The Saraswati Industrial Syndicate, the trans free Company was a subsidiary of the Indian Sugar Company, namely, the transferor Company. Under the scheme of amalgamation the Indian Sugar