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2 results for “reassessment u/s 147”+ Section 254clear

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Key Topics

Section 1533Section 2542Section 260A2Section 1432

The Commissioner of Income Tax - III, vs. M/s. Suven Pharmaceuticals Limited,

Appeals are dismissed

ITTA/677/2006HC Telangana21 Mar 2012
Section 115JSection 143Section 208Section 260A

147 [or section 153A] on the  amount by which the tax on the total income  determined on the basis of the reassessment  or recomputation exceeds the tax on the total  income determined [under sub­section (1) of  section 143 or] on the basis of the regular  assessment aforesaid. (4) Where,   as   a   result   of   an   order   under  section 154 or section

Commissioner of Income Tax-II vs. M/s.Kumar Raja Associates

The appeals stand dismissed

ITTA/160/2008HC Telangana
23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 144Section 153Section 250Section 254Section 263Section 264

u/s 254 is received by the chief commissioner or commissioner. After amendment of this sub section with fact from 01.06.2001 this time limit has been reduced to 1 year. Thus in the present case the time limit for passing the assessment order before the AO was upto 31.03.2001. The assessment order however has been passed on 28.03.2002 i.e. much after