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March 2002

Income Tax Case Laws

S.C : Noticing the cleavage in views expressed in several decisions rendered by Benches of three learned Judges, two learned Judges referred the matter to a Bench of three Judges, and by order dt. 30th Oct., 2001

Avijit Das / March 13, 2002

Supreme Court Of India Padmasundara Rao (Decd.) & Ors. vs. State Of Tamil Nadu & Ors. S.P. Bharucha, C.J.; R.C. […]

Section 80HH, Section 80HHC

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the profit derived from export is to be computed for the purpose of the relief under s. 80HHC in accordance with cl. (a) of sub-s. (3) on Assam tea without taking into account the turnover of tea from other estates, provided the business there is exclusively of export of tea?

Avijit Das / March 13, 2002

High Court Of Kerala CIT vs. Parry Agro Industries Ltd. Section 80HHC(3) Asst. Year 1989-90 V.P. Mohan Kumar & K.K.

Section 143, Section 154

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in dismissing the Departmental appeal by accepting the cross-objection of the assessee without deciding the correctness of the finding of the CIT(A) which was challenged by the Department before the Tribunal ?

Avijit Das / March 13, 2002

High Court Of Calcutta CIT vs. Hindustan Coconut Oil Mill Sections 143, 154 Asst. Year 1984-85 Ajoy Nath Ray &

Section 276C, Section 277

Madhya Pradesh H.C : The charge against the applicant was that knowingly in the return, he had submitted false information.

Avijit Das / March 13, 2002

High Court Of Madhya Pradesh : Indore Bench Shadilal vs. Union Of India Sections 276C, 277 Asst. Year 1982-83 S.L.

Punjab & Haryana H.C : Can proceedings under s. 154 of the IT Act, 1961, for rectification of the intimation under s. 143(1) (a) be initiated after the AO has given a notice under s. 143(2) to the assessee?

Avijit Das / March 8, 2002

High Court Of Punjab & Haryana CIT vs. Arihant Industries Ltd. Sections 143(2), 154 Asst. Year 1990-91 Jawahar Lal Gupta

Calcutta H.C : This is an application for recall of an ex parte order passed on 13th Feb., 2001, when a reference Bench of our High Court passed an order under s. 256(2) causing three questions to be referred to itself.

Avijit Das / March 8, 2002

High Court Of Calcutta CIT vs. ABC India Ltd. Section 256 Ajoy Nath Ray & Maharaj Sinha, JJ. G.A. No.

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the reopening of the assessment after a lapse of four years under s. 143(3) r/w s. 147 (a) of the IT Act, 1961, is invalid and illegal and therefore the addition made in the reassessment cannot be confirmed ?

Avijit Das / March 8, 2002

High Court Of Kerala CIT vs. Siva Traders Sections 147 Asst. Year 1986-87 V.P. Mohan Kumar & K.K. Denesan, JJ.

Income Tax Case Laws

Allahabad H.C : The question involved is about the valuation of the property in question being a residential flat at Roopam Building, 18, Worli Estate Scheme No. 52, Abdul Gaffar Road, Worli, Bombay, which is owned by the assessee and used as a guest house.

Avijit Das / March 8, 2002

High Court Of Allahabad Amrit Banaspati Co. Ltd. vs. CIT Sections WT SCH, III, WT Rule 3, WT Rule 8

Income Tax Case Laws

Andhra Pradesh H.C : the institute conducts “Distance Education” through post and has a number of students from distant places in India and abroad

Avijit Das / March 7, 2002

High Court Of Andhra Pradesh Institute Of Chartered Financial Analysts Of India vs. Assistant Commissioner Of Income Tax & Anr.

Section 220, Section 253

Gauhati H.C : The petitioner preferred an appeal before the CIT(A), Guwahati. The said appeal has been rejected but the order passed by the appellate authority was communicated to the petitioner only on 12th Feb., 2002.

Avijit Das / March 7, 2002

High Court Of Gauhati Bongaigaon Refinery & Petro Chemicals Ltd. vs. CIT & ORS. Sections 220, 253 Asst. Years 1994-95,

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