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3 results for “reassessment”+ Section 40A(2)(b)clear

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Mumbai210 Delhi179 Chennai121 Bangalore90 Jaipur47 Amritsar40 Raipur34 Hyderabad33 Indore25 Ahmedabad24 Cochin22 Rajkot21 Kolkata17 Pune16 Agra15 Jodhpur10 Cuttack10 Guwahati9 Lucknow9 Patna8 Chandigarh8 Nagpur7 Surat5 Visakhapatnam3 SC1 Allahabad1 Karnataka1 Dehradun1

Key Topics

Section 1479 Section 1484 Section 143(3)4 Section 40A(2)(b)3 Section 40A(3)2 Bogus Purchases2 Reopening of Assessment2 Addition to Income2

THE ACIT., VIJAYAWADA vs. M/S. KRNTI ROAD TRANSPORT PVT. LTD., VIJAYAWADA

In the result, the appeal of the revenue is dismissed

ITA 375/VIZ/2016[2009-2010]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri P.S. Murthy DRFor Respondent: Shri G.V.V. Satyanarayana

Section 143(3)Section 147Section 40A(2)(b)

section 40A(2)(b) of the Act. The reassessment proceedings were completed by the A.O. u/s 143(3) r.w.s. 147 of the Act after

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR

Section 143(3)Section 147Section 148Section 40A(3)

b) the jurisdiction of the AO to reassess income arises if he has in consequence of information in his possession has reason to believe that income chargeable to tax has escaped assessment. If there is material on record which discloses that income chargeable to tax had escaped assessment, the jurisdiction of the AO to reassess the income is not affected

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 261/VIZ/2012[1985-86]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1985-86

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR

Section 143(3)Section 147Section 148Section 40A(3)

b) the jurisdiction of the AO to reassess income arises if he has in consequence of information in his possession has reason to believe that income chargeable to tax has escaped assessment. If there is material on record which discloses that income chargeable to tax had escaped assessment, the jurisdiction of the AO to reassess the income is not affected