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

The appeals are dismissed

153A of the Act, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment

The Commissioner of Income Tax, vs. M/s. Jyothi Wines,

Bench: V.V.S.RAO,RAMESH RANGANATHAN

68, proposing addition of unexplained credits; but eventually the additions were made under Section 69 as undisclosed investments. There was a further addition made of Rs.7,48,750/-, which was a cheque payment made by one of the assessee- firms to T.S.Asok, one of its partners, which was said to be refund of advance paid on a property

The Pr. Commissioner of Income Tax-2 vs. M/s.ZENOTECH LABORATORIES LIMITED

Appeal is dismissed

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

section 153A of the Income Tax Act,1961 (‘the Act’) without going into merits of the same. This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/003544 ITA No.311/2022 Page 2 of 4 3. This Court finds that both the CIT(A) and the ITAT have given concurrent findings of fact that no incriminating evidence/material had been found during

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

153A of the IT Act (as then prevailing was) the reassessment should have been completed within two years and in the instant case the assessment year 1988-89 to 1992-93 continuously and notice under Section 148 was issued on 30-3-1995 so the proceedings of assessment further would be barred after March, 1997. Therefore, as on today

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

153A of the IT Act (as then prevailing was) the reassessment should have been completed within two years and in the instant case the assessment year 1988-89 to 1992-93 continuously and notice under Section 148 was issued on 30-3-1995 so the proceedings of assessment further would be barred after March, 1997. Therefore, as on today

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

153A of the IT Act (as then prevailing was) the reassessment should have been completed within two years and in the instant case the assessment year 1988-89 to 1992-93 continuously and notice under Section 148 was issued on 30-3-1995 so the proceedings of assessment further would be barred after March, 1997. Therefore, as on today

M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

153A of the IT Act (as then prevailing was) the reassessment should have been completed within two years and in the instant case the assessment year 1988-89 to 1992-93 continuously and notice under Section 148 was issued on 30-3-1995 so the proceedings of assessment further would be barred after March, 1997. Therefore, as on today