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April 2013

Section 147, Sec. 40(a)(ia)

Gujarat H.C : Reassessment to make disallowance under section 40(a)(ia) held not justified when Assessing Officer had thoroughly and fully scrutinized assessee’s claim in scrutiny assessment

Avijit Das / April 11, 2013

High Court Of Gujarat Transwind Infrastructure (P.) Ltd. Vs. ITO,Ward – 8(1) Section : 147, 40(a)(ia) Akil Kureshi And Ms. […]

Section 147, Sec. 40(a)(ia)

Gujarat H.C : Once claim was examined, scrutiny assessment was framed and AO came to conclusion, such an assessment could not have been subjected to process of reopening by succeeding AO

Avijit Das / April 11, 2013

High Court Of Gujarat Siddhi Vinayak Transpor Vs. ACIT Section : 147, 40(a)(ia) Akil Kureshi And Ms. Sonia Gokani, Jj.

Karnataka H.C : A provision made for warranty liability in respect of products sold is not a contingent liability but should be allowed as a revenue expense ?

Avijit Das / April 10, 2013

High Court Of Karnataka CIT-Tax Vs. IBM India Ltd. Assessment Year : 1998-99 Section : 37(1) N.Kumar And B. Manohar,

Section 145, Section 147

Madras H.C : Where assessee filed a writ petition challenging initiation of reassessment proceedings based on change in method of accounting adopted by Assessing Officer, in view of fact that assessee had sufficient alternative remedy of filing appeal before appellate authorities, writ petition was to be dismissed being non-maintainable

Avijit Das / April 10, 2013

High Court Of Madras Kone Elevator India (P.) Ltd. vs. ACIT, Company Circle – II(4) Assessment Year : 2008-09 Section

Section 226, Section 254

Bombay H.C : Where petitioner was very well aware that order of Tribunal had been construed to restore not all grounds of appeal but only one ground, petition filed for setting aside that order on basis that all grounds had not been dealt with particularly after lapse of prescribed time was to be dismissed

Avijit Das / April 10, 2013

High Court Of Bombay Bharat Petroleum Corpn. Ltd. vs ITAT Assessment Year : 1998-99 Section : 254, 226 Dr. D.Y.

Sec. 2(47), Section 147

Gujarat H.C : An agreement to sell cannot be equated with transfer of property without there being anything more

Avijit Das / April 9, 2013

High Court Of Gujarat Ratna Trayi Reality Services (P.) Ltd. VS. ITO Assessment Year : 2005-06 Section : 2(47), 147

Section 147, Section 48

Karnataka H.C : issuance of notice on 28-03-2003 under Section 148 of the I.T. Act was clearly barred by limitation, as the same is beyond the period of four years instead of taking extended period of six years as per Sec. 149(1)(b)

Avijit Das / April 9, 2013

High Court Of Karnataka CIT, Central Circle vs. Mysore Cements Ltd. Assessment Year : 1996-97 Section : 147, 48 N.

Karnataka H.C : “When the appeal filed by the assessee before the Commissioner of appeals was allowed in part, whether the Tribunal was justified in quashing the entire assessment order in an appeal fled by the revenue being aggrieved by the order of the Commissioner of Appeals

Avijit Das / April 9, 2013

High Court Of Karnataka CIT, Central Circle vs. Mysore Breweries Ltd. Assessment Years : 1988-89 To 1998-99 Section : 154

Section 4, Sec. 10(38), Section 45

Karnataka H.C : The transfer of shares by the appellant to another limned company would amount to sale of immovable property held by the company whose shares were sold by the appellant-company and the capital gains arising on such sale of shares will be liable to be assessed as capital gains arising on the sale of the property, is perverse and arbitrary

Avijit Das / April 9, 2013

High Court Of Karnataka Bhoruka Engineering Inds. Ltd. vs. DCIT, Circle -11 (2) Assessment Year : 2006-07 Section : 4,

Karnataka H.C : Whether the property which is the subject matter of the suit is the property belonging to the Hindu Undivided Family or belonging to its members as individual property?

Avijit Das / April 9, 2013

High Court Of Karnataka CIT, Central Circle vs. D.L. Nandagopala Reddy (Indl) Assessment Years : 1995-96 To 1998-99 Section :

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