January 2013

Income Tax Case Laws

Gujarat H.C : The Tribunal was right in law in restricting the disallowance to the extent of 12.5 percent of the addition on account of bogus purchase, without appreciating the factual aspect and by ignoring the manifest evidence relied upon by the Assessing Officer and overlooking the ratio laid down by the Hon’ble High Court in the case of Pawanraj B. Bokadia in Tax Appeal No.3245 of 2009 dated 29/09/2011

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High Court Of Gujarat CIT vs. Sathyanarayan P. Rathi Asst. Year 2003-2004 Akil Kureshi & Sonia Gokani, JJ. TA No. […]

Section 148, Sec. 260A, Section 147

Allahabad H.C : Since in the set-aside proceedings, the jurisdiction of the notice pertaining to the status was not challenged, the additional ground can not be admitted ignoring that the jurisdiction goes to the root of the matter and can be raised for the first time before the Tribunal even otherwise the validity of notice under section 148 of the Income Tax Act was challenged before Commissioner of Income Tax (Appeals) in set-aside matter

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High Court Of Allahabad Prabha Rani Agrawal vs. ITO , Mirzapur & Another Section 260A, 148, 147 Asst. Year 1990-91

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