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September 2003

Sec. 260A, Section 273

Uttaranchal H.C : Whether the Tribunal was right in deleting the penalty imposed by the AO under s. 273(1)(b) of the IT Act for the asst. yr. 1988-89 ?

Avijit Das / September 16, 2003

High Court Of Uttaranchal CIT vs. Almora Magnesite Ltd. Sections 260A, 273(1)(b) Asst. Year 1988-89 S.H. Kapadia, C.J. & Rajesh […]

Sec. 254(2), Section 254

Rajasthan H.C : Whether the Tribunal was legally empowered to ‘review’ its earlier order passed on 3rd Feb., 1997, by taking a different view on the same set of facts of the case ?

Avijit Das / September 16, 2003

High Court Of Rajasthan CIT vs. Devilal Soni Sections 254(2), 256(2) Asst. Year 1989-90 N.N. Mathur & O.P. Bishnoi, JJ.

Allahabad H.C : Whether the Tribunal was correct in holding that the claims of the assessee for deduction on account of dues demanded by the Electricity Board for earlier years, which have not yet been fully ascertained and also had been all along disputed by the assessee, could be allowed in the asst. yr. 1976-77 specially when the assessee observed the mercantile system of accounts and had made no provision in the years of demands ?

Avijit Das / September 16, 2003

High Court Of Allahabad CIT vs. Kishore Chand Shivcharan Lal Section 37(1) Asst. Year 1976-77 M. Katju & Umeshwar Pandey,

Income Tax Case Laws

Rajasthan H.C : This appeal under s. 260A of the IT Act, 1961 (for short “the Act”) is directed against the order of Tribunal, Jodhpur Bench, Jodhpur, dt. 28th January, 2003 at the instance of CIT.

Avijit Das / September 15, 2003

High Court Of Rajasthan CIT vs. Shree Rajasthan Syntex Ltd. Sections COMP 121, 37(1) Asst. Year 1992-93 Rajesh Balia &

Madras H.C : Around the World Travel & Tours (P) Ltd. and 13 other travel agencies have filed the above writ petition, seeking to issue a writ or declaration declaring that tax shall be deducted at source under s. 194H of the IT Act.

Avijit Das / September 15, 2003

High Court Of Madras Around The World Travel & Tours (P) Ltd. & Ors. vs. Union Ofindia & Ors. Section

Sec. 260A, Section 68, Section 69A

Punjab & Haryana H.C : Whether there was no evidence before the Income-tax Appellate Tribunal to hold that Shri O. S. Gill and Shri B. P. Bhardwaj had made gifts abroad each of $ 2,00,000 to Monica Oswal and Ruchika Oswal through their father, the respondent-assessee ?

Avijit Das / September 15, 2003

High Court Of Punjab & Haryana CIT vs. Jawahar Lal Oswal Sections 68, 69A, 260A Jawahar Lal Gupta, Ashutosh Mohunta

Sec. 260A, Section 260, Section 68

Delhi H.C : The scope of an appeal under the newly inserted s. 260A of the Act is restricted to adjudication on a “substantial question of law” and not on a question of law, as it used to be under s. 256 of the Act.

Avijit Das / September 12, 2003

High Court Of Delhi Krishan Kumar Aggarwal vs. Assessing Officer Section 68, 260A Asst. Year 1998-99 D.K. Jain & Madan

Sec. 17(2)(ii), Section 17

Calcutta H.C : The principal reason to support the claims of the petitioners in this group of writ petitions is based on the pronouncement of a Division Bench of the Madhya Pradesh High Court in Officers’ Association

Avijit Das / September 12, 2003

High Court Of Calcutta Coal Mines Officersâ€™ Association Of India & Ors. vs. Union Of India & Ors. Sections 17(2)(ii),

Sec. 273(2)(a), Section 273

Gujarat H.C : Whether the Tribunal is right in law and on facts in cancelling the penalty levied by the ITO under s. 273(2)(a) amounting to Rs. 15,000.

Avijit Das / September 11, 2003

High Court Of Gujarat CIT vs. Kismet (P) Ltd. Sections 273(2)(a) Asst. Year 1980-81 D.H. Waghela & D.A. Mehta, JJ.

Allahabad H.C : This writ petition has been filed for a writ of prohibition restraining the Assistant Valuation Officer, Income-tax, Lucknow from submitted a valuation report in pursuance of the direction issued by the Asst. Director of Investigation (ADI) (Inv.), Moradabad under s. 131(1) and (4) of the IT Act.

Avijit Das / September 11, 2003

High Court Of Allahabad Dr. Avinesh Kumar Agarwal vs. Assistant Director Of Income Tax (Investigation) & Ors. Sections 131 Asst.

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