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June 2004

Sec. 260A, Section 260, Section 5

Madhya Pradesh H.C : Whether appeal involves any substantial question of law out of the impugned order of the Tribunal, or in other words, whether two questions proposed by the appellant involve any substantial questions so as to admit the appeal?

Avijit Das / June 30, 2004

High Court Of Madhya Pradesh : Indore Bench CIT vs. Sanghi Finance & Investment Ltd. Sections 5, 260A Asst. Year […]

Calcutta H.C : The person authorising, as it appears from the affidavit-in-opposition, has no jurisdiction to pass any order of authorisation as he is not the officer as contemplated under s. 132(9A)

Avijit Das / June 30, 2004

High Court Of Calcutta K.R. Modi & Co. vs. Deputy Director Of Income Tax (Investigation)& Ors. Section 132 Kalyan Jyoti

Calcutta H.C : The counter argument would be advanced today and to facilitate them this matter was adjourned

Avijit Das / June 28, 2004

High Court Of Calcutta U.B. Distilleries Ltd. vs. CIT Section 264(3), Proviso Kalyan Jyoti Sengupta, J. Writ Petn. No. 1798

Gujarat H.C : the petitioner’s application for condonation of delay in filing the revision petitions under s. 264

Avijit Das / June 24, 2004

High Court Of Gujarat Vinay Extraction (P) Ltd. vs. Vijay Khanna, CIT Section 264(3) Asst. Year 1982-83, 1983-84, 1984-85 M.S.

Income Tax Case Laws

Madras H.C : The AAC has no power to enhance the assessment suo motu under s. 31(5) of the Tamil Nadu Agrl. IT Act (hereinafter referred to as the “Act”).

Avijit Das / June 24, 2004

High Court Of Madras State Of Tamil Nadu vs. Devagiri Estate Section TN Agrl. IT Act, 31(5) N.V. Balasubramanian &

Calcutta H.C : The petitioner, an assessee under the IT Act, 1961, has challenged four notices, two dt. 11th Feb., 1983, and the other two dt. 29th March, 1983, all issued under s. 148 of the said Act. Initially, the first two notices dt. 11th Feb., 1983, under s. 148

Avijit Das / June 24, 2004

High Court Of Calcutta Indian Tube Co. Ltd. vs. Income Tax Officer Section 148 Asst. Years 1974-75, 1975-76 Bhaskar Bhattacharya,

Calcutta H.C : Whether, on the facts and circumstances of the case, s. 68 of the IT Act,1961, could be invoked against the company floating the shares even if it is on the facts found that the applicants who had been allotted shares are not genuine inasmuch as the applicant or the person who had paid the money would be the person against whom s. 68 would be invoked and not the assessee until the link between the assessee-company and the shareholders’ unaccounted money is established and thus it could not be regarded as undisclosed income of the assessee

Avijit Das / June 24, 2004

High Court Of Calcutta Bhola Shankar Cold Storage (P) Ltd. vs. JCIT Section 68 Asst. Year 1996-97 D.K. Seth &

Sec. 276C, Section 277

Madras H.C : Criminal Appeal No. 837 of 1996 Aggrieved against the order of acquittal, the IT Department has preferred this appeal.

Avijit Das / June 24, 2004

High Court Of Madras N. Srinivasan & Ors. vs. TMT. Uma Rani & Ors. Sections 276C, 277 Asst. Year 1981-82

Sec. 132(1), Section 132

Patna H.C : The assessee-appellant has filed this appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as “the Act”), against the decision dt. 21st Dec., 2000, passed in ITA No. (SS) 25/Pat/1998 by the Tribunal, Patna Bench, Patna, by which the Tribunal has upheld with modification, the order dt. 28th Jan., 1998, passed by the AO (Asstt. CIT), Patna, under s. 158BC of the Act making assessment for the block period 1987-88 to 1997-98 (upto 27th Nov., 1996).

Avijit Das / June 23, 2004

High Court Of Patna Dr. Oswald Anthony vs. CIT & Anr. Sections 132(1), 158BE Block period 1987-88 to 1997-98 Nagendra

Section 116, Section 154

Karnataka H.C : Whether, the impugned notices vide Annex. C, C1 to C6 issued by the first respondent under s. 154 r/w s. 245F of the IT Act, 1961, are in accordance with law?

Avijit Das / June 23, 2004

High Court Of Karnataka Queens Saree Collection & Ors. vs. Income Tax Settlement Commission & Anr. Sections 116, 154, 245F,

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