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April 2013

Gauhati H.C : Filed first and then delay in preferring special leave petition is condoned and leave is granted, review jurisdiction of High Court will not be taken away and High Court will still remain free to dispose of review petition

Avijit Das / April 8, 2013

High Court Of Gauhati Meghalaya Steels Ltd. Vs. CIT Section : 260A I.A. Ansari And Mrs. Anima Hazarika, JJ. Review […]

Madras H.C : The Assessing Officer was not justified in adding an amount of Rs.21,61,740/- out of the amount shown as “due to Maistries”, even though the assessee could not produce vouchers before the Commissioner of Income Tax (Appeals) and before the Assessing Officer and by making incorrect assumptions of facts that the Assessing Officer accepted the books of accounts as correct and complete

Avijit Das / April 8, 2013

High Court Of Madras CIT – I, Trichy vs. T. Arivunidhi Assessment Year : 2002-03 Section : 37(1) Mrs. R.

Section 119, Sec. 234A, Sec. 234B, Sec. 234C

Kerala H.C : where the refund does not exceed Rs. 10,000 for any assessment year the Assessing Officer shall obtain the prior approval of the CIT before entertaining a belated refund claim

Avijit Das / April 8, 2013

High Court Of Kerala V.N. Parameswaran vs. ITO Assessment Years : 1990-91 To 1992-93 And 1994-95 Section : 119, 234A,

Delhi H.C : Assessee was driven to unnecessary litigation even after concluding order had been passed in her case, cost was to be awarded against revenue for such a conduct

Avijit Das / April 8, 2013

High Court Of Delhi Ms. Chain vs. Under Secretary, Government Of India, Ministry Of Finance, Central Board Of Direct Taxes

Gauhati H.C : If an order is passed by High Court in breach of procedure, which a statute such as section 260A has laid down, such a procedural defect shall remain open to correction by High Court by taking resort to its plenary power of review or ex debito justitiae to prevent abuse of its process

Avijit Das / April 8, 2013

High Court Of Gauhati Meghalaya Steels Ltd. Vs. CIT Section : 260A I.A. Ansari And Mrs. Anima Hazarika, Jj. Review

Section 254, Section 132

Allahabad H.C : The assessee to the validity of search conducted on him under Section 132 of the Act, and Assessing Officer while completing a block assessment under Chapter XIV-B of the Act can in law call for the ‘satisfaction note’ forming reason to believe as envisaged by sub-section (1) of section 132 of the Act, examine its validity and provide the copy thereof to the assessee

Avijit Das / April 5, 2013

High Court Of Allahabad CIT vs. Dr. A.K. Bansal (Individual) Block Assessment Up To 14-9-1996 Section : 254, 132 Sunil

Delhi H.C : Whether, as per provisions of section 10(23G), it is investee company and not investor company, which is required to obtain approval of Central Government

Avijit Das / April 5, 2013

High Court Of Delhi RPG Cellular Investment & Holdings (P.) Ltd. vs. ACIT Assessment Year : 2004-05 Section : 10(23G),

Calcutta H.C : Where assessee paid amount to its agent without deducting tax at source, who in turn, deducted tax at source while making payment to advertisers on behalf of assessee, disallowance under section 40(a)(ia) was not called for

Avijit Das / April 5, 2013

High Court Of Calcutta CIT, Central-II, Kolkata vs. Harbanslal Malhotra & Sons (P.) Ltd. Section : 40(a)(ia) Girish Chandra Gupta

Sec.144A, Section 147, Section 263

Calcutta H.C : Assessment done pursuant to directions issued by Additional Commissioner under section 144A cannot be reopened; however, revisionary power under section 263 can be exercised

Avijit Das / April 4, 2013

High Court Of Calcutta Amrit Sales Promotion (P.) Ltd. Vs. Union Of India Assessment Year : 2001-02 Section : 144A,

Bombay H.C : Once an issue has been covered in favour of assessee in respect of another assessment year on same point, it was wholly arbitrary on part of department to proceed to make an adjustment of refund against tax liability on said issue

Avijit Das / April 4, 2013

High Court Of Bombay HDFC Bank Ltd. vs. ACIT Assessment Year : 2004-05 Section : 245 Dr. D.Y. ChandrachudÂ And A.A.

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