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Rohit Kumar Gupta vs.principal Commissioner of Income Tax Central -Ii, ...

Court : Delhi

Subject : Direct Taxation

with the limitation in such case of abatement was the further proviso to Section 153 inserted by the Finance Act, 2007 and applicable from 1st June 2007. The legislative intent was clear from the explanatory notes to the above … Petitioners 32. Mr C.S. Aggarwal, learned senior counsel for the... Petitioners submitted as under: (i) In terms of Section 153B (b) of the Act, the time limit for completion of assessment under Section 153A of the Act was

Prg Consultants Private Limited vs.principal Commissioner of Income Ta ...

Court : Delhi

Subject : Direct Taxation

with the limitation in such case of abatement was the further proviso to Section 153 inserted by the Finance Act, 2007 and applicable from 1st June 2007. The legislative intent was clear from the explanatory notes to the above … Petitioners 32. Mr C.S. Aggarwal, learned senior counsel for the... Petitioners submitted as under: (i) In terms of Section 153B (b) of the Act, the time limit for completion of assessment under Section 153A of the Act was

Cit Vs. Anil Kumar Bhatia

Court : Delhi

Subject : Direct Taxation

Officer had wrongly invoked Section 153A of the Act. This Section was introduced into the Act by the Finance Act, 2003 w.e.f. 1.6.2003 along with Sections 153B and 153C. Section 153A provides for “assessment in case of search

Ajay Gupta Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 132A, 132(5), 132B(4), 153A, 158BFA(2), 226 and 244A; Finance Act, 2002; Taxation Laws (Amendment) Act, 2003; Income Tax (Amendment) Act, 1965 - Sections 237, 238 and 244A; Finance Act, 2006; Taxation Laws (Amendment) Ordinance, 2003

Reported in : (2007)210CTR(Del)116; 2007(97)DRJ317; [2008]297ITR125(Delhi)

Matched in: Citation (2007)210CTR(Del)116; 2007(97)DRJ317; [2008]297ITR125(Delhi)

Pr. Commissioner of Income Tax Central-3 vs.surya Vinayak Industires L ...

Court : Delhi

Subject : Land Acquisition

Marine Products P. Ltd. (2007) 294 ITR444 CIT v. Deepak Aggarwal (2009) 308 ITR116(Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR286(Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were … the assessment framed by AO under Section 153C read with Section 143(3) is barred by limitation as per Section 153B of the Act?. (iv) Whether the order passed by the ITAT is perverse and not sustainable under law?.8.

Pr. Commissioner of Income Tax Central-3 vs.ppc Business and Products ...

Court : Delhi

Subject : Land Acquisition

Marine Products P. Ltd. (2007) 294 ITR444 CIT v. Deepak Aggarwal (2009) 308 ITR116(Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR286(Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were … the assessment framed by AO under Section 153C read with Section 143(3) is barred by limitation as per Section 153B of the Act?. (iv) Whether the order passed by the ITAT is perverse and not sustainable under law?.8.

Pr. Commissioner of Income Tax Central-3 vs.sanjay Jain

Court : Delhi

Subject : Land Acquisition

Marine Products P. Ltd. (2007) 294 ITR444 CIT v. Deepak Aggarwal (2009) 308 ITR116(Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR286(Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were … the assessment framed by AO under Section 153C read with Section 143(3) is barred by limitation as per Section 153B of the Act?. (iv) Whether the order passed by the ITAT is perverse and not sustainable under law?.8.

Pr. Commissioner of Income Tax Central-3 vs.j.h. Business India Pvt. L ...

Court : Delhi

Subject : Land Acquisition

Marine Products P. Ltd. (2007) 294 ITR444 CIT v. Deepak Aggarwal (2009) 308 ITR116(Del.) as well as VLS Finance Ltd v. CIT (2007)289 ITR286(Del). The conclusions drawn by the Court in CIT v. S.K. Katyal (supra) were … the assessment framed by AO under Section 153C read with Section 143(3) is barred by limitation as per Section 153B of the Act?. (iv) Whether the order passed by the ITAT is perverse and not sustainable under law?.8.

The Commissioner or Income-Tax, Bangalore and Others Vs. M/s. IBC Know ...

Court : Karnataka

Subject : Direct Taxation

as prescribed under section 132 of the Act. 45. Sections 153A, 153B and 153C were inserted by the Finance Act, 2003, with effect from June 1, 2003. They have replaced the post-search block assessment scheme in respect of … though order under section 143(3) was not passed, an intimation under section 143(1) was issued on March 28, 2007 which fact is noted in the order December 31, 2010 passed under section 153A read with section 153C

M/S. Vodafone India Service Pvt. Ltd., (Formerly Known as 3 Global Ser ...

Court : Mumbai

Subject : Direct Taxation

in respect of any person or class of persons.]” Sub-section (2A) of Section 92CA was introduced by the Finance Act, 2011 with effect from 1st June, 2011. Sub-section (2B) was introduced by the Finance Act, 2012 with retrospective … the shares in respect of the group companies. 6. On 11th February, 2007, a share purchase agreement (hereinafter referred to as the “SPA”) was entered … the period specified in sub-section (2). (4) The Assessing Officer shall, notwithstanding anything contained in section 153 [or section 153B], pass the assessment order under sub-section (3) within one month from the end of the month in which,-