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Sec. 133A

Section 3, Sec. 133A, Sec. 194C, Sec. 194H, Sec. 194J, Sec. 201(1), Sec. 201(1A), Sec. 260A, Section 131, Section 192, Section 201

Bombay H.C : Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in not treating the Hospital Based Consultants (HBCs) as employees and therefore provisions of Section 192 is not applicable?

Avijit Das / February 22, 2019

High Court Of Bombay Pr.CIT (TDS) vs. National Health & Education Society (P.D. Hinduja Hospital & Medical Research Centre) Section […]

Sec. 133A, Income Tax Case Laws, Section 142, Section 147, Section 148

Delhi H.C : According to information received by the Revenue the on the basis of a survey conducted under Section 133(A)

Avijit Das / October 23, 2018

High Court Of Delhi Kolahai Infotech Pvt. Ltd. vs. ITO Section 133(A), 142, 147 and 148 Asst. Year 2010-11 S.

Income Tax Case Laws, Sec. 133A, Sec. 153A, Section 132, Section 133, Section 153, Section 68

Madhya Pradesh H.C : The shareholders were Benami or fictitious person or that any part of the share capital represented company’s own income from undisclosed income

Avijit Das / August 7, 2018

High Court Of Mp (Indore Bench) Pr.CIT & Ors. vs. Chain House International (P) Ltd. & Ors. Section 68, 132,

Sec. 133A, Section 132, Section 133

Allahabad H.C : the assessment proceedings under Section 153-A of the Act have not yet been finalised

Avijit Das / July 24, 2018

High Court Of Allahabad Rich Udyog Network Ltd. & Ors. vs. Director Of Income Tax (Investgation) Ors. Section 133-A, 132(1)

Section 143, Sec. 133A, Sec. 143(1), Section 133

Punjab & Haryana H.C : the petitioner filed his return showing his income to be ‘Nil’

Avijit Das / April 27, 2018

High Court Of Punjab & Haryana Rakesh Gupta vs. CIT And Another Section 143(1), 133-A S.J. Vazifdar, CJ & Avneesh

Section 69, Income Tax Case Laws, Sec. 133A, Section 132, Section 143, Section 148

Gujarat H.C : The petitioner had filed return of income on 30th September 2010 declaring total income of Rs 8,85,260/=. The return was accepted without scrutiny under Section 143[1] of the Income-tax Act, 1961 [“the Act” for short]. To reopen such assessment, the Assessing Officer issued the impugned notice dated 31st March 2017

Avijit Das / April 2, 2018

High Court Of Gujarat Kiran Ravjibhai Vasani vs. Assistant Commissioner Of Income Tax Section 69, 132, 133A, 143, 148 Asst.

Section 250, Sec. 133A

Delhi H.C : The Indian branches/offices of the assessee company and their activities cannot be regarded as permanent establishment of the assessee in India and income directly or indirectly attributable to these branches/offices is not taxable in India

Avijit Das / October 12, 2017

High Court Of Delhi Director Of Income Tax vs. Mitsui & Co. Ltd. S. Muralidhar & Prathiba M. Singh, JJ.

Section 69A, Sec. 133A

Delhi H.C :the surrender made by the assessee in the course of the survey and confirmed two months later in writing, was deserved to be deleted in the circumstances of the case for lack of any corroborative material

Avijit Das / May 1, 2017

High Court Of Delhi Pr. CIT (C)-2, New Delhi vs. Avinash Kumar Setia Section 69A, 133A Assessment year 2009-10 Dr.

Sec. 133A, Sec. 37(1)

Madras H.C : the ITAT in the absence of tangible materials was right in confirming double addition made to the sum of Rs.15 lakhs over and above the income offered and taxable under any of the provisions of the Income Tax Act

Avijit Das / September 21, 2016

High Court Of Madras H. Gouthamchand Jain vs. ITO, Ward-I(2), Chennai Section 37(1), 133a Assessment Year 2008-09 Nooty. Ramamohana Rao

Section 69A, Sec. 133A, Section 148

Kerala H.C : Whether the Hon’ble Income Tax Appellate Tribunal was right in disposing the appeal filed by the appellant without verifying records of the hospital company and order of assessment of the hospital company in spite of a specific directions by this Hon’ble Court?

Avijit Das / July 15, 2015

High Court Of Kerala Dr. Nassar Yusuf vs. CIT, Calicut Section : 69A, 133A & 148 Antony Dominic And Shaji

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