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Section 153a - Judgment Search Results

Home > Cases Phrase: section 153a Page 1 of about 599 results (0.207 seconds)
Apr 24 2023 (SC)

Pr. Commissioner Of Income Tax Central 3 Vs. Abhisar Buildwell P. Ltd.

Court: Supreme Court of India

..... of such annulment viii this revival is notwithstanding anything contained under sub section 1 of section 153a or section 153 the proviso to section 153a 2 states that such a revival shall again cease to have effect ..... on behalf of the revenue is accepted in that case second proviso to section 153a and sub section 2 of section 153a would be redundant and or re writing the said provisions which is not .....

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May 24 2013 (HC)

Jai Steels (India) Vs. A.C.i.T

Court: Rajasthan Jodhpur

..... of section 153a of the act which reads as under 153a assessment in case of search or requisition 1 notwithstanding anything contained in section 139 section 147 section 148 section 149 section 151 and section 153 ..... the total income it has been provided in the second proviso of sub section 1 of section 153a that any proceedings for assessment or reassessment of the assessee which are pending .....

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Feb 09 2017 (HC)

Pr. Commissioner of Income Tax-19 vs.shri Ankur Aggarwal

Court: Delhi

..... of the act this is further buttressed by section 153a 1 a which reads notwithstanding anything contained in section 139 section 147 section 148 section 149 section 151 and section 153 in the case of a person where ..... return that has to be looked at is the one filed under section 153a in fact the second proviso to section 153a 1 provides that assessment or reassessment if any relating to any assessment .....

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Dec 17 2018 (HC)

Capt. Bhagmal Retd. Vs.cbi

Court: Delhi

..... had given sanction for prosecution of the accused under section 153a ipc 321 section 300 cr pc reads as under 300 person once ..... and was thereby guilty of committing the offence punishable under section 153a ipc 7 fourthly a 1 was charged with having publicly ..... and did not incorporate the allegations constituting an offence under section 153a ipc therefore there is nothing to show that in the .....

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May 24 2013 (HC)

Jai Steel (India) Vs. A.C.i.T

Court: Rajasthan Jodhpur

..... of section 153a of the act which reads as under 153a assessment in case of search or requisition 1 notwithstanding anything contained in section 139 section 147 section 148 section 149 section 151 and section 153 ..... the total income it has been provided in the second proviso of sub section 1 of section 153a that any proceedings for assessment or reassessment of the assessee which are pending .....

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Jul 10 2015 (HC)

Commissioner of Income Tax Vs. M/s Mechmen 11-C, Bhopal

Court: Madhya Pradesh

..... of satisfaction the assumption of jurisdiction to issue notice and frame assessment under section 153c read with section 153a is acquired by the assessing officer only after having been satisfied and ..... seized or requisitioned the material during the search of a person referred to in section 153a as also the assessing officer having jurisdiction over the respondent have acted without jurisdiction .....

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Dec 20 2013 (HC)

M/S Mdlr Resorts Pvt. Ltd. Vs. Comissioner of Income Tax and ors.

Court: Delhi

..... section 153a we would like to reproduce the provisions of section 153a assessment in case of search or requisition 153a 1 notwithstanding anything contained in section 139 section 147 section 148 section 149 section 151 and section ..... subjected to search and seizure error or mistake cannot vitiate proceedings under section 153a of the act secondly there was obstruction and the officers were prevented .....

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Jan 04 2013 (TRI)

Acit and Another Vs. M/S. True Zone Buildwell Pvt. Ltd. and Another

Court: Income Tax Appellate Tribunal ITAT Delhi

..... the assessee on 31 07 2008 in view of the provisions of section 153a the pending assessments abate the order passed u s 144 was ..... 2 was issued on 23 09 2008 as per the provisions of section 153a the pending assessments abate wherever the search operation takes place the ..... further while making the assessment u s 143 3 read with section 153a of the act the assessing officer has simply added the amount .....

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Dec 17 2018 (HC)

Krishan Khokar vs.c B I

Court: Delhi

..... had given sanction for prosecution of the accused under section 153a ipc 321 section 300 cr pc reads as under 300 person once ..... and was thereby guilty of committing the offence punishable under section 153a ipc 7 fourthly a 1 was charged with having publicly ..... and did not incorporate the allegations constituting an offence under section 153a ipc therefore there is nothing to show that in the .....

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Dec 17 2018 (HC)

Mahender Yadav vs.central Bureau of Investigation

Court: Delhi

..... had given sanction for prosecution of the accused under section 153a ipc 321 section 300 cr pc reads as under 300 person once ..... and was thereby guilty of committing the offence punishable under section 153a ipc 7 fourthly a 1 was charged with having publicly ..... and did not incorporate the allegations constituting an offence under section 153a ipc therefore there is nothing to show that in the .....

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