Month: January 2011

Gujarat H.C : When no opinion had been expressed in assessment order and no details or explanation in relation to claim of depreciation had been called for by Assessing Officer, reopening of assessment was valid

High Court Of Gujarat Aquagel Chemicals (P.) Ltd. vs. ACIT Assessment Year : 2006-07 Section : 32, 147 Ms. Harsha Devani And H.B. Antani, JJ. Special Civil Application No. 10889 Of 2010 January 31, 2011 JUDGMENT Ms. Harsha Devani, J. – The petitioner, a private limited company, has, in this petition under article 226 of the …

Delhi H.C : Whether it is within the jurisdiction of Income Tax Department to frame assessment under the Income Tax Act, 1961, during the pendency of trial under the Prevention of Corruption Act?

High Court Of Delhi S. K. Bahadur  vs. Union Of India Section 254(ii), 131, 161, 66(I) Asst. Year 1985-1986 A. K. Sikri & Indermeet Kaur, JJ. ITA No. 1604/2006, 1691/2006, 1692/2006, 1693/2006, 363/2009, 532/2009 & 533/2009, 534/2009 & CM No.1201/2010 31st January, 2011 Counsel appeared Sanjeev Sabharwal, Advocate for the Respondent INDERMEET KAUR, J. These appeals …

Punjab & Haryana H.C : The assessee is not maintaining mercantile system regarding the receipts of management charges and, thereafter, estimating the income on the basis of previous record of the assessee and whether the Income-tax Appellate Tribunal was right in holding that no defect has been brought on record by the Assessing Officer

High Court Of Punjab & Haryana CIT vs. Faridabad Entertainment (P.) Ltd. Assessment Year : 2004-05 Section : 145 Adarsh Kumar Goel And Ajay Kumar Mittal, JJ. ITA No. 530 Of 2010 January  31, 2011 JUDGMENT   Ajay Kumar Mittal, J. – This appeal under section 260A of the Income-tax Act, 1961 (for short “the Act”) …
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