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March 2007

Income Tax Case Laws, Sec. 271(1)(c ), Section 276C, Section 277, Section 278B

Andhra Pradesh H.C : whether the proceedings against the petitioners in C.C. No. 83 of 2006 on the file of the Special Judge for Economic Offences, Hyderabad, are liable to be quashed

Avijit Das / March 14, 2007

High Court Of Andhra Pradesh Prabhava Organics (P) Ltd. & Ors. vs. DCIT & Anr. Section 271(1)(c), 276C, 277, 278B […]

Sec. 12A, Sec. 12AA, Sec. 2(15), Section 11, Section 13

Punjab & Haryana H.C :An assessee discharging legal obligations has to be treated as a “trust” for the purposes of ss. 11, 12 and 12A of the IT Act

Avijit Das / March 14, 2007

High Court Of Punjab & Haryana CIT vs. Market Committee Dhariwal & Ors. Section 2(15), 11, 12A, 12AA, 13(7) J.S.

Uttaranchal H.C : Whether, on the facts and circumstances of the case, the appellant was liable to deduct tax under s. 194C of the Act from the deposited amount returned to the travelling agents ?

Avijit Das / March 13, 2007

High Court Of Uttaranchal Kumaon Mandal Vikas Nigam Ltd. vs. ITO Section 194C Asst. Years 1996-97, 1997-98, 1998-99, 1999-2000 P.C.

Income Tax Case Laws

Madras H.C : The appeal remedy is an effective and efficacious remedy, on the mere allegation that the appellate authority may follow the decision relied on by the assessing authority, is no ground for invoking the jurisdiction under Art. 226 of the Constitution of India

Avijit Das / March 13, 2007

High Court Of Madras Nova Films & Paper Manufacturing Co. vs. ITO Section Art. 226 Asst. Year 2001-02, 2002-03 P.D.

Sec. 269UC, Sec. 269UD

Madras H.C : who had entered into an agreement to purchase the property. By order dt. 23rd May, 1999, the first respondent herein, in exercise of its powers of preemptive purchase, under s. 269UD(1)

Avijit Das / March 13, 2007

High Court Of Madras K.T. Venkatesan & Anr. vs. Appropriate Authority & Ors. Section 269UC, 269UD P.D. Dinakaran & Mrs.

Delhi H.C : Whether the Tribunal was correct in law in upholding the order of the CIT(A) deleting the addition of Rs. 20 lakhs on account of gifts alleged to have been received by the assessee ?

Avijit Das / March 13, 2007

High Court Of New Delhi CIT vs. Anil Kumar Section 68 Asst. Year 1995-96 Madan B. Lokur & V.B. Gupta,

Sec. 37(1), Sec. 40A(2), Section 40A

Punjab & Haryana H.C : Whether, under the facts and circumstances of the case, a sum of Rs. 2,82,950 and Rs. 1,03,613 paid to Shri Baljeet Singh, Proprietor of M/s Maya Cotton & General Mills and Sardar Gurcharan Singh, Proprietor of M/s Gee Ess Ahuja Cotton & General Mills as sister concerns of the appellant are permissible deduction in computing the business income of the appellant or not?

Avijit Das / March 13, 2007

High Court Of Punjab & Haryana Davinder Singh vs. CIT Sections 37(1), 40A(2) Asst. Year 2001-02 M.M. Kumar & Rajesh

Sec. 245D, Section 215, Section 217, Section 245

Madras H.C : The Settlement Commission condoned delay in filing the return and waived the interest under s. 139(8). As regards the penalty under s. 271(1)(c)

Avijit Das / March 13, 2007

High Court Of Madras Aravinda Parimala Works vs. Income Tax Settlement Commission & Anr. Sections 215, 217, 245D, Rule 40

Madras H.C : Whether in the facts and circumstances of the case, the Tribunal was right in holding that the assessee has an option not to claim depreciation in any particular year ?

Avijit Das / March 13, 2007

High Court Of Madras CIT vs. Aircel Ltd. Section 32 Asst. Year 2000-01 P.D. Dinakaran & Mrs. Chitra Venkataraman, JJ.

Rajasthan H.C : The assessment proceedings for the asst. yr. 1989-90 was said to be pending before the AO when the writ petition was filed but in the meantime the petitioner filed an application under s. 245C

Avijit Das / March 13, 2007

High Court Of Rajasthan : Jaipur Bench Hem Chand Govil vs. Income Tax Settlement Commission & Ors. Section 245C Asst.

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