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5 results for “reassessment”+ Unexplained Cash Creditclear

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Key Topics

Section 688Section 1325Addition to Income5Reassessment4Section 2603Section 1473Section 260A2Section 133(6)2Section 153A2Unexplained Cash Credit

Commissioner of Income Tax-VI, vs. M/s. Madras Chakkar Beedi Factory Pvt.Ltd.,

The appeal is disposed of

ITTA/211/2013HC Telangana05 Jul 2013
Section 132Section 143(3)Section 147Section 158BSection 2Section 260Section 260A

reassessment made protectively under Section 147 for the assessment years 1996-97 and 1997-98 by holding them as infructuous without going into the merits of the case when the issues with reference to unexplained cash credits

THE COMMISSIONER OCF INCOME TAX-I vs. M/S.BHARAT BIOTECH INTERNATIONAL LIMITED

2
Disallowance2

Accordingly, the appeal fails and is dismissed

ITTA/56/2016HC Telangana10 Jun 2025

Bench: :

Section 131Section 133(6)Section 260ASection 68

reassessment order without considering the established legal principles as laid down by the Hon’ble Delhi High Court in the matter of Rakesh Gupta vs. CIT, (2018) 405 ITR 213/303 ? c) Whether in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law in deleting the addition of Rs.22

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

The appeal stands dismissed

ITTA/577/2011HC Telangana28 Feb 2012

unexplained credits and interest thereon for the assessment years 1978-79 and 1979-80, respectively.” 4.4 He also relied upon the decision of Supreme Court in Vijay Kumar Talwar vs. CIT (2011) 330 ITR 1 (SC) wherein Supreme Court held as under:- “21. A finding of fact may give rise to a substantial question of law, inter alia

The Pr. Commissioner of Income-Tax-1 vs. M/s. New River Software System Pvt Ltd.,

The appeals are dismissed

ITTA/599/2015HC Telangana30 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 132Section 153ASection 260Section 68

reassessment order was passed pursuant to the search proceedings under Section 132, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10. These amounts were primarily towards share application money received from various companies. The AO made additions/disallowance

The Commissioner of Income Tax-I vs. Adaptec [India] Ltd

The appeals are dismissed

ITTA/547/2013HC Telangana01 Nov 2013
Section 132Section 153ASection 260Section 68

reassessment order was passed pursuant to the search proceedings under Section 132, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10. These amounts were primarily towards share application money received from various companies. The AO made additions/disallowance