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August 2004

Punjab & Haryana H.C : This order will dispose of three appeals i.e., ITAs 76, 217 and 216 of 2003, relating to asst. yrs. 1994-95, 1995-96 and 1996-97 in assessee’s own case, involving common questions of law and facts. While processing the returns of the assessee under s. 143(1)(a)

Avijit Das / August 23, 2004

High Court Of Punjab & Haryana CIT vs. Smt. Anju Mehra Section 143(1)(a) Asst. Year 1994-95, 1995-96, 1996-97 N.K. Sud […]

Section 145, Section 32AB

Bombay H.C : Whether the assessee’s investment in the UTI is business, and if so, is it a business which qualifies to be an ‘eligible business’ under s. 32AB ?

Avijit Das / August 23, 2004

High Court Of Bombay CIT vs. Parle Biscuits Ltd. Sections 32AB, 145 R.M. Lodha & J.P. Devadhar, JJ. IT Appeal

Sec. 271(1)(c )

Punjab & Haryana H.C : The assessee had made a claim for deduction under s. 80HHC of the Act at Rs. 38,48,376 as per certificate in Form No. 10CCAC issued by M/s Rajpal & Co., CA

Avijit Das / August 23, 2004

High Court Of Punjab & Haryana CIT vs. Deep Tools (P) Ltd. Section 271(1)(c) Asst. Year 1994-95 N.K. Sud &

Sec. 143(1)(a), Section 143

Calcutta H.C : The assessee under s. 260A of the IT Act, 1961, against the judgment of the Tribunal in respect of its assessment for the asst. yr. 1997-98

Avijit Das / August 20, 2004

High Court Of Calcutta G.K.W. Ltd. vs. CIT Section 143(1)(a) Asst. Year 1997-98 Aloke Chakrabarti & S.K. Gupta, JJ. IT

Income Tax Case Laws

Kerala H.C : Whether, on the facts and in the circumstances of the case and considering that a search was conducted on the premises of the assessee under s. 132 of the IT Act, is the Tribunal right in law in holding that the assessee is entitled for the benefits under Amnesty circular ?

Avijit Das / August 20, 2004

High Court Of Kerala CIT vs. John Mathew Lr Of Late N.J. Mathew Asst. Year 1985-86 S. Sankarasubban & K.K.

Calcutta H.C : All the mandamus appeals were heard analogously as the facts and law involved in those appeals are the same and almost identical.

Avijit Das / August 20, 2004

High Court Of Calcutta Peerless General Finance & Investment Co. Ltd. vs. DCIT & Ors. Section 148 Asst. Year 1973-74,

Gujarat H.C : the assessee will get an opportunity to challenge the same by filing a writ petition so that he does not have to wait till completion of the reassessment proceedings which would have entailed the liability to pay tax and interest on reassessment and also to go through the gamut of appeal

Avijit Das / August 19, 2004

High Court Of Gujarat Arvind Mills Ltd. vs. Assistant Commissioner Of Wealth Tax Section 17 Asst. Year 1997-98 M.S. Shah

Gujarat H.C : The petitioner filed the form under s. 269UC on 25th May, 1992, and the Appropriate Authority at Ahmedabad, respondent No. 2 herein, passed the order under s. 269UD(1) for acquiring the property in question after deducting Rs. 71,491 by way of discount for accelerated payment

Avijit Das / August 19, 2004

High Court Of Gujarat Ratilal H. Nayak vs. Union Of India Section 269UG(4) M.S. Shah & D.A. Mehta, JJ. Special

Allahabad H.C : Whether, in the facts and circumstances of the case, the Tribunal was justified in law in holding that the grant-in-aid of Rs. 3,06,711 received by the assessee under the scheme of State of U.P. introduced with the object to promote the construction of permanent cinema buildings in the backward areas as revenue receipt in the hands of the assessee ?

Avijit Das / August 18, 2004

High Court Of Allahabad Kalpana Palace vs. CIT Section 4 Asst. Year 1990-91, 1991-92 R.K. Agrawal & K.N. Ojha, JJ.

Section 184, Section 185

Allahabad H.C : The comission to sign the declaration under s. 184(7) on Form No. 12 by two out of five partners was treatable as a defect within the meaning of s. 185(3) of the IT Act, 1961

Avijit Das / August 18, 2004

High Court Of Allahabad CIT vs. Girish Chand Amar Nath Sections 184(7), 185(3) Asst. Year 1979-80 R.K. Agrawal & K.N.

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