Search Results For: Sunil Kumar Yadav (JM)


ACIT vs. M/s Northern Tannery (ITAT Lucknow)

COURT:
CORAM: ,
SECTION(S): , , ,
GENRE:
CATCH WORDS: , ,
COUNSEL:
DATE: September 18, 2014 (Date of pronouncement)
DATE: October 5, 2014 (Date of publication)
AY:
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CITATION:
Reopening of s. 143(1) assessment on the basis of the retrospective amendment of section 80HHC of the Act by the Taxation Law (Amendment) Act, 2005 is bad as the said amendment is struck doen in Avani Exports vs. CIT (Guj HC)

We find force in the contentions of the Revenue as the assessment order which was sought to be reopened by the Assessing Officer was only an intimation under section 143(1) of the Act and not a regular assessment under section

Bharat Sewa Sansthan vs. DCIT (ITAT Lucknow)

COURT:
CORAM: ,
SECTION(S): , ,
GENRE:
CATCH WORDS: ,
COUNSEL:
DATE: September 23, 2014 (Date of pronouncement)
DATE: October 5, 2014 (Date of publication)
AY: 1993-94
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CITATION:
Non-service of s. 143(2) notice does render s. 158BC assessment order if return is belated and assessee participated in assessment proceedings

In the instant case, undisputedly the return was not filed under section 139(1) of the Act, it was rather a belated return as it was filed on 19.1.1995 and due date for filing of return was 31.10.1993. The return of

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