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1 - 10 of 21 (0.41 seconds)Section 2 in The Coinage Act, 2011 [Entire Act]
Sai University Act, 2018
Section 133A in The Income Tax Act, 1961 [Entire Act]
Code on Wages, 2019
The Finance Act, 2018
Section 148 in The Income Tax Act, 1961 [Entire Act]
Sri.Dinakara Suvarna vs Deputy Commissioner Of Income Tax on 8 July, 2022
771 &
772/Bang/2017 AY 2006-07 vide order dated 26.10.2023
Karnataka High Court in Sri Dinakara Suvarna Vs. Deputy
Commissioner of Income Tax in Income Tax Appeal No.16/2015 on
08.07.2022
Bombay High Court in the case of M/s. Aditi Constructions Vs.
Deputy Commissioner of Income Tax & Ors. in Writ Petition
No.783/2016 dated 04.05.2023
Shyam Sunder Khandelwal V/s. Assistant Commissioner Of
Income Tax, Central Circle 2
Samanthapudi Lavanya Vs ACIT, In ITA No.
I.T.A.No.704Niz/2019 to 706/Viz/2019 AY 2019-10 to 2011-12
ITO vs. Vikram Sujitkumar Bhatia, reported in (2023)453 ITR
417
Rajat Saurabh Chatterji v. ACIT ITA NO. 2430/De1/2015
Income Tax Officer vs Vikram Sujitkumar Bhatia on 6 April, 2023
771 &
772/Bang/2017 AY 2006-07 vide order dated 26.10.2023
Karnataka High Court in Sri Dinakara Suvarna Vs. Deputy
Commissioner of Income Tax in Income Tax Appeal No.16/2015 on
08.07.2022
Bombay High Court in the case of M/s. Aditi Constructions Vs.
Deputy Commissioner of Income Tax & Ors. in Writ Petition
No.783/2016 dated 04.05.2023
Shyam Sunder Khandelwal V/s. Assistant Commissioner Of
Income Tax, Central Circle 2
Samanthapudi Lavanya Vs ACIT, In ITA No.
I.T.A.No.704Niz/2019 to 706/Viz/2019 AY 2019-10 to 2011-12
ITO vs. Vikram Sujitkumar Bhatia, reported in (2023)453 ITR
417
Rajat Saurabh Chatterji v. ACIT ITA NO. 2430/De1/2015
Commissioner Of Income Tax-5 vs Jet Airways (I) Ltd. on 12 January, 2015
" 7. Section 147 provides that if the Assessing Officer has reasons to
believe that any income chargeable to tax has escaped assessment for any
assessment year, he may, subject to the provisions of Sections 148 to 153,
assess or reassess such income "and also any other income chargeable to
tax which has escaped assessment and which comes to his notice
subsequently in the course of proceedings under this section." Explanation
3 to Section 147 inserted by Finance Act 2009 specifically provides that
the "Assessing Officer may assess or reassess the income in respect of any
issue, which has escaped assessment, and such issue has come to the
ITA Nos.1614 to 1616/Bang/2024
Page 25 of 29
notice subsequently in the course of proceedings under this section,
notwithstanding that the reasons for such issue have not been included in
the reasons recorded under such Section 2 of Section 148". Elaborating
upon the scope of these provisions, and dealing with the question whether
any addition can be made on account of issues other than the issue in
respect of which reasons for reopening have been recorded in a situation
in which no additions are made for the reasons recorded, Hon'ble Bombay
High Court, in the case of CIT v. Jet Airways (I.) Ltd. [2011] 331 ITR
236/[2010] 195 Taxman 117, has observed as follows :--