Section 147 – taxcaselaw.com

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), 153A, 153A(1), 153A(1)(a), 153A(2), 158, 260A Asst. Year 2003-04 to 2004-05 K.Vinod Chandran & Ashok Menon, JJ. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 19th February, 2019 Counsel Appeared: P.K.R. Menon, Sr. …

Madras H.C : Whether the expenditure claimed by the Assessee is to be treated as Revenue Expenditure or Capital Expenditure

High Court Of Madras Hanon Automotive Systems India Private Limited (Previously Known As M/S.Visteon Automotive Systems India Private Limited) Represented By Its Authorised Signatory Mr.B. Swaminathan vs. DCIT Section 147, 148, 260A Asst. Year 2011-2012 Dr. Vineet Kothari & C.V.Karthikeyan, JJ. W.A.Nos.830 and 835 of 2019 and C.M.P.No.6495 of 2019 14th March, 2019 Counsel Appeared: N.V.Balaji …

Bombay H.C : Interest income at the concessional rate as per the DTAA was not in the mind of the Assessing Officer when such queries were raised and the order of assessment was passed, one thing that cannot be denied is that there was no failure on the part of the assessee to disclose truly and fully all material facts necessary for assessment

High Court Of Bombay Precilion Holdings Limited vs. DCIT (International Taxation) Section 147, 148 Asst. Year 2011-12 Akil Kureshi & M. S. Sanklecha, JJ. Writ Petition No. 3342 OF 2018 25th February, 2019 Counsel Appeared: Jehangir Mistri, Senior Counsel a/w Madhur Agrawal i/by Atul Jasani for the Petitioner.: P.C. Chhotaray for the Respondent Akil Kureshi, J. …

Delhi H.C : The AO framed the scrutiny assessment under Section 143(3)

High Court Of Delhi Revolution Forever Marketing Pvt. Ltd. vs. ITO Section 147, 148 Asst. Year 2009-10 S. Ravindra Bhat & Prateek Jalan, JJ. W.P.(C) 10857/2016 14th February, 2019 Counsel Appeared: S. Krishnan & Sujata Kashyap, Advocates for the Petitioner.: Ajit Sharma, Advocate for the Respondent S. RAVINDRA BHAT, J. (OPEN COURT) The petitioner is aggrieved …

Madras H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in treating the reassessment under Section 147, as time barred?

High Court Of Madras Seshasayee Paper And Boards Limited vs. Union Of India Represented By The Commissioner Of Income Tax And Anr. Section 147, 148 Asst. Year 1995-1996, 1996-1997, 1997-1998 S.M. Subramaniam, J. W.P.Nos.12603, 12604 & 33239 of 2002 25th January, 2019 Counsel Appeared: A.L. Somayaji, Senior Counsel, M.P. Senthil Kumar for the Petitioner.: M/s. A.P. …

Bombay H.C : Assessing Officer can issue a notice of reopening of assessment provided he has reason to believe that income chargeable to tax has escaped assessment

High Court Of Bombay Akshar Builders And Developers vs. Assistant Commissioner Of Income Tax & Anr. Section 147, 148 Asst. Year 2011-12 Akil Kureshi & M. S. Sanklecha, JJ. Writ Petition No. 14490 OF 2018 17th January, 2019 Counsel Appeared: Ritika Agarwal I/b ACE Legal for the Petitioner.: N.C. Mohanty for the Respondent PC. 1. The …

Madhya Pradesh H.C : the petitioner/company has filed its return of income for the assessment year 2011-12 on 30.03.2012 declaring the income as nil

High Court Of MP Etiam Emedia Limited vs. ITO Section 147, 148 Asst. Year 2011-12 S.C. Sharma & Virender Singh, JJ. Writ Petition No. 28177/2018 19th December, 2018 Counsel Appeared: P.M. Choudhary, Learned Senior Counsel, Anand Prabhawalkar, Learned Counsel for the Petitioner.: Veena Mandlik, Learned Counsel for the Respondent. S.C. SHARMA, J.: The petitioner before this …

Madras H.C : The assessment was reopened by issuance of a notice under Section 148

High Court Of Madras A. Sridevi vs. Income Tax Officer Section 143(1), 147, 148 Asst. Year 2009-2010 T. S. Sivagnanam & N. Sathish Kumar, JJ. Writ Appeal No. 2563 of 2018 and C.M.P.Nos.20763 & 20766 of 2018 3rd December, 2018 Counsel Appeared: Vijayaraghavan, Subbaraya Aiyar Padmanabhan & Ramamani for the Petitioner.: Hema Muralikrishnan for the Respondent …

Madras H.C : Notice issued under Section 148 of the Act, was issued without jurisdiction in view of the fact that the notice was not issued within the prescribed time limit of four years

High Court Of Madras T.C.V. Engineering Pvt. Ltd. (Rep. By Its Director, C. Mohan) vs. Assistant Commissioner Of Income Tax And Anr. Section 147, 148 Asst. Year 1997-98 S.M. Subramaniam, J. W.P.Nos.34676 & 34677 of 2003 and W.M.P.Nos. 42125 & 42126 of 2003 23rd November, 2018 Counsel Appeared: M.P. Senthil Kumar for the Petitioner.: A.P.Srinivas for …

Delhi H.C : the original return [which had declared Rs.49,67,00,907/-and subsequently revised to Rs.49 23,54,662/-] was assessed under scrutiny under Section 143(3) read with Section 144C of the Act on 31 12.2015, at Rs.61,92,17,179/-

High Court Of Delhi FIS Global Business Solutions India Pvt. Ltd. vs. Pr.CIT & Anr. Section 147, 148 Asst. Year 2011-12 S. Ravindra Bhat & Prateek Jalan, JJ. W.P.(C) 12277/2018, C.M. APPL.47539/2018 16th November, 2018 Counsel Appeared: Piyush Kaushik and Tanveer Zaki, Advocates for the Petitioner.: Sanjay Kumar, Advocate for the Respondent S. RAVINDRA BHAT, J. …

Category: Section 147