May 2013

Section 147, Section 68

Delhi H.C : Where Assessing Officer in reassessment proceedings treated share application money received by assessee as unexplained cash credit under section 68 and added same to its income, since in reasons recorded there was no specific allegation that assessee had failed to truly disclose any material facts at time of assessment, reassessment proceedings were illegal and without jurisdiction

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High Court Of Delhi CIT – III vs. Suren International (P.) Ltd. Assessment Year : 2002-03 Section : 147, 68 […]

Section 156, Section 220

Gujarat H.C : Where Assessing Officer issued on assessee demand notice under section 156 on 20-2-2013 directing it to pay tax due within 15 days of service of notice and assessee filed writ petition challenging impugned notice, since Assessing Officer himself had granted stay of recovery of tax upto 31-7-2003, purpose of filing petition was served out

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High Court Of Gujarat Gujarat State Energy Generation Ltd. vs. ACIT Section : 220, 156 Akil Kureshi And Ms. Sonia

Section 80G, Sec. 2(15)

Allahabad H.C : Where under guise of carrying out charitable activities after obtaining exemption under section 80G, trust had, in fact, diverted a major part of donations received by it in constructing a shopping complex and amount spent for charitable purpose was very negligible, approval under section 80G(5) was rightly denied to assessee

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High Court Of Allahabad Vishal Khanna Public Charitable Trust Vs. Union Of India Section : 80G, 2(15) Prakash Krishna And

Section 192

S.C : Where there was no proof that income-tax payable by deceased was not deducted at source by employer, it was to be presumed that salary paid to deceased was paid by deducting income tax on estimated income of deceased and, therefore, no amount was to be deducted from salary of deceased towards income tax for calculating compensation under Motor Vehicles Act

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Supreme Court Of India Vimal Kanwar vs. Kishore Dan Assessment Year : 1997-98 Section : 192 G.S. Singhvi And Sudhansu

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