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M/S. Nitesh Estates Limited, Bangalore vs Deputy Commissioner Of Income Tax, ... on 20 April, 2022
cites
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 153 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Yuvodaya Charitable Trust, Bolangir vs Acit(Exemptions), Hyderabad on 28 February, 2017
14. Further in case of Navodaya Grama Vikas Charitable Trust vs.
ACIT (supra), Coordinate Bench of this Tribunal in identical
circumstances observed as under:
Section 12AA in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 142 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs V.P. Gopinathan on 27 February, 2001
10. On the other hand, Ld.CIT.DR submitted that, the authority
below was justified in reopening the assessment as assessee had
incurred a loss of ₹ 1,02,42,949/- on surrender of land to KIADB.
He supported the observations of the Ld. CIT(A) on this issue. On
merits of the case, the Ld.CIT.DR relied on the decision of Hon'ble
Supreme Court in case of CIT vs. Dr.V.P. Gopinath reported in 248
ITR 449.