Section 119 – taxcaselaw.com

Delhi H.C : The petitioners should be permitted to file Income Tax returns for AY 2017-2018 without complying with the condition of providing Aadhar Card registration number or Aadhar Card Enrolment number and a direction of the similar kind is sought thereby directing the CBDT to rely on its notification dated 30.06.2018.

High Court Of Delhi Shreyasen & Anr. vs. Union Of India & Ors. Section 119, 139AA S. Ravindra Bhat & A. K. Chawla, JJ. W.P.(C) 7444/2018, C.M. APPL. No. 28499/2018 24th July, 2018 Counsel appeared: Tripti Poddar, Advocate for the Petitioner.: Amrita Prakash, CGSC with Harishankar Sharma, Advocate Ruchir Bhatia, Senior Standing Counsel for the Respondent …

Madras H.C : Where there was a seizure of case u/s 132/132A and the assessee had no other source to pay the advance-tax other tnan the cash seized and the cash was NOT allowed to be utilised to pay the advance-tax

High Court Of Madras R. Mani vs. Chief Commissioner Of Income Tax Section 119(2)(a) Asst. Year 1997-1998 & 1998-1999 T.S.Sivagnanam, J. W.P.No.21477 of 2004 4th December, 2017 Counsel Appeared: T.Vasudevan for the Petitioner. : A.P.Srinivas, Senior Panel Counsel for the Respondent. ORDER: Heard Mr.T.Vasudevan, learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Senior Panel Counsel …

Kerala H.C : Whether since assessee disputed his liability to pay tax on capital gains and interest levied giving effect to capital gains based on receipt of compensation, it would not absolve him from paying tax on capital gains, and, thus, there was no merit in writ petition challenging reassessment filed by assessee

High Court Of Kerala C.V. Jayachandran Vs. Chief Commissioner of Income-tax, Trivandrum Section 234A, 119 Muhamed Mustaque, J. Wp(C) No. 15456 Of 2011 November Â 1, 2017Â JUDGMENT 1. The petitioner in this writ petition impugns the order of the Chief Commissioner of Income Tax, Trivandrum produced as Ext.P3 under Section 119(2)(a) of the Income Tax Act, …

Karnataka H.C : Where assessee sold her immovable property and made investment in infrastructure bonds though with delay of about six months, since assessee had satisfied condition for availing exemption under section 54EC, assessee could not be denied exemption merely on bar of limitation; thus, said delay was to be condoned

High Court Of Karnataka Dr. (Smt.) Sujatha Ramesh vs. Central Board of Direct Taxes, New Delhi Section 54EC, 119 Assessment year 2013-14 Vineet Kothari, J. Writ Petition No. 54672/2015 (T-IT) October Â 24, 2017 ORDER 1. The petitioner, Dr. Sujatha Ramesh, has filed this petition in this Court, aggrieved by the order passed by the Respondent, Commissioner …

S.C : CBDT Cannot issue circular or instruction with retrospective operation

Supreme Court Of India CIT, Bangalore Vs. Gemini Distilleries Section : 119 R.K. Agrawal And Abhay Maohar Sapre, JJ. Civil Appeal Nos. 16815 To 16829 Of 2017 October 12, 2017 ORDER 1. Leave granted. 2. The question raised in this batch of Appeals is as to whether the instructions/circular issued by the Central Board of Direct …

Karnataka H.C : The CBDT rejected the petition on the ground that it had no power to condone the delay

High Court Of Karnataka R. N. Shetty Trust vs. Secretary, CBDT Section : 119 H.N. Nagamohan Das, J. W.P. Nos. 64116, 64188 & 64189 Of 2010 November 17, 2011 JUDGMENT 1. In these writ petitions the petitioner has prayed for a writ in the nature of certiorari to quash the order dated March 7, 2008-annexure C, …

Madras H.C : Who has opted for voluntary retirement under the Early Retirement Option Scheme shall be entitled to exemption under Section 10(10C)

High Court Of Madras S. Sevugan Chettiar vs. Pr.CIT, Chennai Section 10(10C),119 T.S. Sivagnanam, J. Writ Petition No. 42385 Of 2016 December 2, 2016 ORDER 1. Mr. J. Narayanaswamy, learned Senior Standing Counsel accepts notice for the respondents. Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is …

Madras H.C : The Central Board of Direct Taxes for rejecting the application seeking condonation of delay is spelt out in paragraph 4 of its order

High Court Of Madras CBDT vs. Regen Infrastructure & Services (P.) Ltd. Section 139, 119 Nooty. Ramamohana Rao And Dr. Anita Sumanth, JJ. Writ Appeal No. 1314 Of 2016 C.M.P. No. 17100 Of 2016 November 1, 2016 JUDGMENT Nooty. Ramamohana Rao, J. – This Letters Patent Appeal is directed against the order rendered by the learned …

Bombay H.C : CBDT is directed to forthwith issue the order/notification under Section 119 of the Income Tax Act and extend the due date for E-filing of the Income Tax Returns in respect of the assessee who are required to file return of income by 30th September, 2015 to 31st October, 2015

High Court of Bombay The Chamber Of Tax Consultants, Mumbai vs. Union Of India Section : 139, 119 M.S. Sanklecha And G.S. Kulkarni, JJ. Writ Petition (L) No. 2764 Of 2015 September 30, 2015 ORDER 1. The order has been dictated in the open Court which is in the process of being transcribed. However, due to …

Gujarat H.C : Having regard to the controversy involved in the present case and the urgency of the matter as discussed hereinafter, the court has heard the matter finally

High Court Of Gujarat All Gujarat Federation Of Tax Consultants vs. Central Board Of Direct Taxes & 1 Assessment Year : 2015-16 Section : 139, 119 Ms. Harsha Devani And A.G. Uraizee, JJ. Special Civil Application No. 15075 Of 2015 September 29, 2015 JUDGMENT Ms. Harsha Devani, J. – Rule. Mrs. Mauna Bhatt, learned senior standing …

Category: Section 119