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November 2003

Kerala H.C : Liability of an assessee to pay interest under s. 220(2) of the IT Act, 1961, after fresh demand is raised on the basis of appellate order is the issue to be decided in this case.

Avijit Das / November 29, 2003

High Court Of Kerala Smt. B. Indira Rani vs. CIT & ORS. Sections 220(2) Asst. Year 1984-85 J.B. Koshy & […]

Bombay H.C : The petitioners seek to challenge the action on the part of the respondent No. 1 in relation to issuance of notices dt. 28th Jan., 2003 under s. 148

Avijit Das / November 29, 2003

High Court Of Bombay Ajanta Pharma Ltd. vs. Assistant Commissioner Of Income Tax & Ors. Sections Art. 22, 148 Asst.

Bombay H.C : Whether in determining the capital gains chargeable to tax can the AO have regard to a so- called notional benefit in determining the full value of the consideration that accrues or arises as a result of the transfer ?

Avijit Das / November 29, 2003

High Court Of Bombay Mrs. Alpana Chinai vs. Income Tax Officer Sections 52(2) Asst. Year 1986-87 R.M.S. Khandeparkar & J.P.

Section 116, Section 154

Kerala H.C : The appellant’s residential and business premises were searched under s. 132 of the IT Act. Cash amount of Rs. 5,90,000 and jewellery weighing 3839.100 gms, which was valued at Rs. 16,12,422 were seized.

Avijit Das / November 28, 2003

High Court Of Kerala Andrew Nettikkadan vs. Assistant Commissioner Of Income Tax & Ors. Sections Art. 226, 116, 154, 245F

Section 251, Section 253

Madhya Pradesh H.C : Whether this Court should entertain the writ or decline to entertain it on the ground of availability of alternative remedy of appeal under s. 253 of the IT Act to the Tribunal?

Avijit Das / November 28, 2003

High Court Of Madhya Pradesh Omprakash Bagdia (HUF) vs. CIT & Ors. Section 251, 253, Art. 226, Art. 227 A.M.

Sec. 260A, Section 260

Delhi H.C : Revenue’s appeal under s. 260A of the IT Act, 1961 (for short ‘the Act’), was not entertained.

Avijit Das / November 27, 2003

High Court Of Delhi CIT vs. Shankarlal Ved Prakash HUF Sections CPC 151, 260A, Limitation Act, 1963, s. 5 D.K.

Sec. 40(b), Section 40

Madras H.C : The remuneration paid by the assessee-firm to one of its partners who was a partner in his capacity as Karta of the HUF was not taxable in computing the total income of the assessee-firm and that the provisions of s. 40(b) of the IT Act are not attracted.

Avijit Das / November 25, 2003

High Court Of Madras CIT vs. Packwell (Karnataka) Industries Section 40(b) Asst. Year 1982-83 R. Jayasimha Babu & S.R. Singharavelu,

Kerala H.C : Petitioner’s property was acquired and an award was passed on 24th Nov., 1999, fixing the compensation at Rs. 3,85,468. As per s. 194L of the IT Act, 10 per cent of the above compensation amount should have been withheld by the land acquisition authority towards income-tax and only the rest of the amount should have been disbursed.

Avijit Das / November 24, 2003

High Court Of Kerala Kottappalakkudath Khadeeja vs. Special Tahsildar Sections 194L R. Rajendra Babu, J. Writ Petn. No. 29199 of

Section 147, Section 148

Punjab & Haryana H.C : The petitioner, i.e., M/s Punjab Leasing (P) Ltd., Amritsar, is engaged in the business of financing of vehicles and consumer durables on “hire-purchase basis” as well as on “lease/rent basis”.

Avijit Das / November 24, 2003

High Court Of Punjab & Haryana Punjab Leasing (P) Ltd. vs. Assistant Commissioner Of Income Tax Sections 147, 148 Asst.

Sec. 271(1)(c ), Section 154, Section 253

Calcutta H.C : Petitioner made an application in respect of asst. yrs. 1984-85 and 1987-88 to 1990-91 for waiver of penalty leviable under s. 271(1)(c)(iii) and interest payable under the said Act

Avijit Das / November 24, 2003

High Court Of Calcutta Satish Kapur vs. CIT Sections Art. 226, 154, 246(1)(c), 253(1)(c), 271(1)(c), 273A Asst. Year 1984-85, 1987-88,

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