Search: reassessment

4 results for “reassessment”+ Section 144C(8)clear

Sorted by relevance

Delhi442 Mumbai301 Bangalore74 Hyderabad59 Chennai42 Kolkata30 Ahmedabad29 Dehradun18 Jaipur16 Pune15 Karnataka13 Cochin5 Visakhapatnam4 Chandigarh4 Rajkot4 Cuttack2 Surat2 Indore1 SC1 Telangana1 Jodhpur1 Lucknow1 Panaji1

Key Topics

Section 14812 Section 14711 Section 148A4 Section 153C3 Reassessment3 Addition to Income3 Section 69A2

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

Section 144C(3)Section 147Section 148Section 153CSection 69A

reassess total income of such other the Act. We are of the firm conviction that, as Section 153C specifically contemplates an overriding effect on Section 147 of the Act, therefore, the A.O had wrongly assumed jurisdiction and framed the impugned assessment in the case of the assessee, vide his order passed under Section 147 r.w section 144C

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

NANNEBOYINA KALYAN CHAKRAVARTHY,VISAKHAPATNAM vs. INCOME TAX OFFICER, (WARD IT), VIJAYAWADA

AKUNURI SAI AVINASH,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (INTERNATIONAL TAXATION), VISAKHAPATNAM

SUNKARA KOTIPALLI NAIDU ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD (INTERNATIONAL TAXATION), VISAKHAPATNAM