Section 143 - Judgment Search Results

Mittal Court Premises Co-operative Society Ltd. Vs. Ito

Court: Mumbai

Reported in: [2010]320ITR414(Bom); [2004]140TAXMAN145(Bom)

..... making them the word assessment under section 143 includes regular assessment sub under section 3 of section 143 as well as assessment contemplated by sub section 1 of section 143 1 in as much as in ..... their names the word assessment under section 143 includes regular assessment sub under section 3 of section 143 as well as assessment contemplated by sub section 1 of section 143 1 in as much as in .....

Indu Lata Rangwala Vs. Deputy Commissioner of Income Tax

Court: Delhi

..... had no application in view of the conceptual difference between section 143 1 and section 143 3 of the act 24 6 the ratio of the ..... the above distinction drawn between the object of provision of section 143 1 and section 143 3 of the act was overlooked in some of the ..... while interpreting the word reason to believe vis a vis section 143 1 and section 143 3 26 5 the court in orient craft ltd supra .....

Cit Vs. Punjab National Bank

Court: Delhi

Reported in: (2001)166CTR(Del)340

..... provisions of the act 8 question is whether after issue of notice under section 143 2 intimation issued under section 143 1 is of any consequence more particularly when revised return has been filed ..... passed on 27 3 1992 there is distinction between an intimation under section 143 1 and an order issued under section 143 3 supra above being the position if any change is permissible to .....

Gujarat Poly-avx Electronics Ltd. Vs. Deputy Commissioner of Income Ta ...

Court: Gujarat

Reported in: (1996)135CTR(Guj)141; [1996]222ITR140(Guj)

..... direct taxation assessment sections 139 142 143 143 1 143 1a 143 2 143 3 144 and 156 of income tax act 1961 assessee claimed depreciation notice issued under section 143 2 for performing assessment under section 143 3 assessing .....

Samtel Color Limited Vs. Union of India (Uoi) and ors.

Court: Delhi

Reported in: 99(2002)DLT764

..... there is no controversy with regard to the interpretation of sub section 1a of section 143 of the act we shall make a passing reference to ..... is open to him to issue a notice under sub section 2 of section 143 and have the evidence in support thereof similar views have ..... to the extent it pertains to the interpretation of sub section 1a of section 143 of the act as noted above we have no controversy .....

Commissioner of Income-tax Vs. Anderson Marine and Sons Pvt. Ltd.

Court: Mumbai

Reported in: (2004)189CTR(Bom)118; [2004]266ITR694(Bom)

..... the act which defines regular assessment as meaning the assessment made under sub section 3 of section 143 or section 144 section 2 40 which defines regular assessment was amended by the finance act ..... the assessee to demonstrate the distinction between the procedure provided for under section 143 1 and 143 2 read with section 143 3 contends learned counsel it is only when the assessing officer has .....

Ms.Sapthagiri Finance and Investments. Vs. the Income Tax Officer

Court: Chennai

..... the block period in the manner laid down in section 158bb and the provisions of section 142 sub sections 2 and 3 of section 143 section 144 and section 145 shall so far as may be apply ..... by the authorities thus if an assessment is to be completed under section 143 3 read with section 158bc notice under section 143 2 should be issued within one year from the date of filing .....

Tamil Nadu Magnesite Ltd., Vs. the Deputy Commissioner of Income-tax, ...

Court: Chennai

..... v gujarat electricity board cited supra after passing of an order under section 143 3 of the act intimation under section 143 1 a of the act gets merged with the said order under ..... accepting appropriation to contingency reserve as an allowable expenditure merged in the order passed under section 143 3 of the act wherein the aforesaid appropriation to contingency reserve was disallowed what was .....

Assistant Commissioner of Income Tax and anr. Vs. Hotel Blue Moon

Court: Supreme Court of India

Reported in: (2010)229CTR(SC)219,[2010]321ITR362(SC),JT2010(2)SC136,2010(2)SCALE55,(2010)3SCC259

..... the block period in the manner laid down in section 158bb and the provisions of section 142 sub section 2 and 3 of section 143 section 144 and section 145 shall so far as may be apply ..... why the authorities should issue notice under section 143 2 however if an assessment is to be completed under section 143 3 read with section 158bc notice under section 143 2 should be issued within one year .....

Commissioner of Income Tax Vs. Sundaram Spinning Mills and ors.

Court: Chennai

Reported in: [1997]225ITR214(Mad)

..... of the assessees in the affirmative and against the department no costs direct taxation assessment sections 143 144 147 and 153 of income tax act 1961 whether tribunal justified in holding that ..... assessment to be made under section 143 3 used in section 144b confined only to assessment to be made under section 143 and does not cover reassessment to be made under .....