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Commissioner of Income Tax-III Versus Nirali Specific Family Trust

2016 (3) TMI 502 - GUJARAT HIGH COURT

Validity of reopening of assessment - non service of notice under section 143(2) - Held that:- CIT(Appeals) as well as the Tribunal had annulled the assessment proceedings on the ground that no notice under section 143(2) of the Act was ever issued. .....

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round of block assessment, nevertheless, it was observed that for any assessment under section 143(3) of the Act, notice under section 143(2) within the time limit would be essential. It was held that omission on part of the assessing authority to is .....

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cribed or otherwise, the Government in our opinion committed no error. - Decided against revenue - Tax Appeal No. 112, 113 of 2009 - Dated:- 3-3-2016 - Akil Kureshi And Z. K. Saiyed, JJ. For the Appellant : Mr Nitin K Mehta, Adv For the Respondent : .....

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pellate tribunal is right in law and on facts in holding that the reassessment order passed under Section147 was improper and required to be cancelled ? (B) Whether the Appellate Tribunal is right in law and on facts in directing the Assessing Office .....

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the Appellate Tribunal is right in law and on facts in not appreciating that the investment made in shares are held by the assessee as stockintrade ? TAX APPEAL NO.113 OF 2009 (ASSESSMENT YEAR 1997-98) (A) Whether the Appellate Tribunal is right in l .....

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quisition from full value of sale consideration ? (C) Whether the Appellate Tribunal is right in law and on facts in directing the Assessing Officer to allow long term capital loss of ₹ 3,27,082/- ? (D) Whether the Appellate Tribunal is right i .....

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ed by the High Court. We have called for the judgement of the High Court dated 11.12.2014 in the said appeal from perusal of which it appears that the question in the said appeal arose in the background of the service of notice under section 143(2) o .....

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