Month: May 2010

Kerala H.C : Settlement Commission was bound by method adopted by Assessing Officer as to reliance upon voluntary statement of assessee

High Court Of Kerala CIT, Cochin vs. Settlement Commission (IR&WT) Section : 245D T.R. Ramachandran Nair, J. O.P. No. 37260 Of 2002 (I) May 28, 2010 JUDGMENT 1. This writ petition is filed by the Revenue challenging the proceedings of the Settlement Commission. 2. Heard learned Standing Counsel for the Revenue and the learned counsel appearing …

Delhi H.C : While granting requisite permission, respondent No. 2 determined the fee payable to the petitioner on the basis of the scale prescribed by the Institute of Chartered Accountants of India (hereinafter called “the Institute”) for such work

High Court Of Delhi Dhanesh Gupta & Co. vs. CIT & ORS. Badar Durrez Ahmed & V.K. Jain, JJ. Writ Petn. No. 2560 of 2008 25th May, 2010 Counsel Appeared : U.N. Bachawat, P.D. Gupta, A.K. Tiwari, Jainul Abdin & Manu K. Giri, for the Petitioner : Percy J. Pardiwala, Satyen Sethi & Arta Tarana Panda, …

Kerala H.C : the Tribunal being not a pure question of law but one depending upon various facts, factors and the same being disputed/disputable, the Tribunal is justified in considering the same by itself or on its own without remanding the same for being considered by the AO on merits in accordance with law and with jurisdiction

High Court Of Kerala CIT vs. English Indian Clays Ltd. Section 28(i) Asst. Year 1996-97 C.N. Ramachandran Nair & P.S. Gopinathan, JJ. IT Appeal No. 65 of 2008 25th May, 2010 Counsel Appeared : P.K.R. Menon & George K. George, for the Appellant : A. Kumar, for the Respondent JUDGMENT p.s. Gopinathan, J. : Appeal is …

Kerala H.C : Original assessment was completed without reference to statutory provision and in clear violation of same, such assessment happened to be a mistake, that could be rectified under section 154

High Court Of Kerala CIT, Cochin vs. Carbon & Chemicals India Ltd. Assessment Year : 1997-98 Section : 115JA, 154 C.N. Ramachandran Nair And P.S. Gopinathan, JJ. IT Appeal No. 1003 Of 2009 May 25, 2010 JUDGMENT C.N. Ramachandran Nair, J. – This is an appeal filed by the revenue against the order of the Tribunal …

Allahabad H.C : Whether where return is filed by assessee in response to notice under section 148, before proceeding to decide controversy with regard to escaped assessment a notice under section 143(2) must be issued, as provisions contained in section 143(2) is mandatory

High Court Of Allahabad CIT vs. Rajeev Sharma Assessment year : 1994-95 And 1995-96 Section 143 Devi Prasad Singh And S.C. Chaurasia, JJ. IT Appeal Nos. 19 & 20 Of 2004 May 24, 2010 JUDGMENT Devi Prasad Singh, J. – In both these two Income-tax appeals, under section 260A of the Income-tax Act, 1961 (in short …

Delhi H.C : Whether the Tribunal erred in deleting the penalty, in respect of the aforesaid two items, amounting to Rs. 4.74 lacs approximately imposed by the AO under s. 271(1)(c) of the IT Act, 1961 ?

High Court Of Delhi CIT vs. Zoom Communication (P) Ltd. Section 271(1)(c), Expln. 1 Badar Durrez Ahmed & V.K. Jain, JJ. IT Appeal No. 7 of 2010 24th May, 2010 Counsel Appeared : Sanjeev Sabharwal, for the Appellant : Amit Dayal, for the Respondent JUDGMENT V.K. JAIN, J. : This appeal is directed against the order …
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