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November 2005

Gujarat H.C : The new business carried out can be held to be the same as that of the earlier years, and therefore, the assessee is entitled to the benefit of carry forward and set off of accumulated losses

Avijit Das / November 24, 2005

High Court Of Gujarat CIT vs. Amarsinghji Mills Ltd. Section 72 Asst. Year 1983-84 D.A. Mehta & Ms. H.N. Devani, […]

Sec. 260A, Section 260

Delhi H.C : the assessee had violated the provisions of ss. 13(1)(c)(ii) and 13(1)(d)

Avijit Das / November 24, 2005

High Court Of Delhi Director Of Income Tax (Exemptions) vs. Arunodya Section 260A, ITAT 1963, R. 11 Asst. Year 1994-95

Section 187, Section 188

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that there should be two separate assessments in the case of the assessee ?

Avijit Das / November 23, 2005

High Court Of Gujarat CIT vs. Ketan Chemicals Sections 187(2), 188 Asst. Year 1981-82 D.A. Mehta & Ms. H.N. Devani,

Section 4, Section 45, Section 56

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in restoring the matter back to the file of the AO to determine whether the sum of Rs. 4,00,000 which was received in cash by the assessee was or was not in consideration of surrender of tenancy rights ?

Avijit Das / November 22, 2005

High Court Of Gujarat Sheelaben M. Patel vs. ITO Sections 4, 45, 56 Asst. Year 1990-91 D.A. Mehta & Ms.

Sec. 260A, Sec. 271(1)(c )

Delhi H.C : Income from the sale of debentures for the previous assessment year had been treated as capital gains

Avijit Das / November 21, 2005

High Court Of Delhi CIT vs. Vamchampigons & Agro Produce Sections 260A, 271(1)(c) T.S. Thakur & B.N. Chaturvedi, JJ. IT

Sec. 158BC, Section 263

Madhya Pradesh H.C : Whether the Tribunal was justified in overturning and unsettling the order of the CIT passed under s. 263 of the IT Act, 1961, on the ground that the CIT had not recorded reasons that there had been prejudice to the interests of the Revenue but solely on the foundation that the AO did not have the ample opportunity to proceed with the assessment and there was no sufficient time on the part of the Addl. CIT to check the order of assessment passed by the original authority ?

Avijit Das / November 21, 2005

High Court Of Madhya Pradesh CIT vs. Associated Food Products (P) Ltd. Sections 158BC, 263 Asst. Year Block period 1989-90

Allahabad H.C : Petitioner submitted an application and applied before CIT, Meerut for registration under s. 80G of the IT Act (called the Act) r/w r. 11 of IT Rules having complied with requisite terms and conditions for such registration under s. 12AA

Avijit Das / November 21, 2005

High Court Of Allahabad Vidya Bal Mandali vs. CIT & Anr. Section 80G(5) A.K. Yog & Prakash Krishna, JJ. Civil

Sec. 276C, Section 277

Madhya Pradesh H.C : The penalty proceedings for concealment of income were initiated under s. 271(1)(c)

Avijit Das / November 18, 2005

High Court Of Madhya Pradesh : Indore Bench Radheshyam Renwal vs. Union Of India & Ors. Sections 276C, 277 Asst.

Sec. 260A, Section 80-O

Delhi H.C : The Tribunal whereby it has upheld the order passed by the CIT(A) and affirmed the finding that a sum of Rs. 92,91,442 out of a total foreign receipt of Rs. 2,13,35,647 did not qualify for deduction under s. 80-O

Avijit Das / November 18, 2005

High Court Of Delhi Anand & Anand vs. CIT Sections 80-O, 260A Asst. Year 1997-98 T.S. Thakur & Badar Durrez

Madhya Pradesh H.C : the applicants on the total income determined on regular assessment, as reduced by the advance tax paid by them exceeded Rs. 3,000 or not. In case, it does not exceed Rs. 3,000, the applicants could have not been proceeded against under s. 276CC

Avijit Das / November 18, 2005

High Court Of Madhya Pradesh : Indore Bench Rameshwar Prasad Sunderlal & Ors. vs. Union Of India Section 276CC Asst.

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