Section 139 – taxcaselaw.com

Delhi H.C : The petitioner has been denied approval under Section 35(1)(ii) of the Income tax Act 1961

High Court Of Delhi Manipal Academy Of Higher Education vs. Union Of India & Anr. S. Ravindra Bhat & Prateek Jalan, JJ. Section 10, 10(23C), 10(23C)(vi), 11, 12, 139(1), 28, 288(2), 35, 35(1), 35(1)(ii), 41, 43(4) W.P.(C) 9996/2015 8th April, 2019 Counsel Appeared: Ajay Vohra, Sr. Adv., Vikrant Pachnand, Adv. for the Petitioner.: Vikram Jetly, Adv. …

Kerala H.C : Where the due date for issue of notice under Section 143(2) had expired, as on the date of search, there could be no re-assessment made by virtue of the provisions under Section 153A; of such matters as available in the returns filed, which stands concluded by sheer efflux of time

High Court Of Kerala CIT vs. K.P. Ummer, Prop. Star Rolling Mill Section 132, 132A, 139, 143(2), 147, 149, 153(1), 153A, 153A(1), 153A(1)(a), 153A(2), 158, 260A Asst. Year 2003-04 to 2004-05 K.Vinod Chandran & Ashok Menon, JJ. ITA Nos. 174, 156, 171, 175, 178, 183, 188 of 2013 19th February, 2019 Counsel Appeared: P.K.R. Menon, Sr. …

Bombay H.C : Petitioner has also challenged notices for prosecution issued by the competent authority under Section 276CC

High Court Of Bombay Umesh D. Ganore & Anr. vs. Pr.CIT & ANR. Section 139, 183, 182, 276CC Asst. Year 2011-12 Akil Kureshi & M. S. Sanklecha, JJ. Writ Petition No. 14709 OF 2018, 14710 OF 2018 8th March, 2019 Counsel Appeared: Mihir Naniwadekar with Rohan Deshpande and Alisha Pinto for the Petitioner.: Sham Walve for …

Bombay H.C : Did not the Appellate Tribunal err in law in upholding the proceedings initiated against the Appellant under Section 147

High Court Of Bombay S. Rajalakshmi vs. ITO Section 139(1), 147, 148 Asst. Year 2007-08 S.C. Dharmadhikari & B.P.Colabawalla, JJ. Income Tax Appeal (IT) No. 2517 OF 2018 25th October, 2018 Counsel Appeared: S. Ganesh, Sr. Adv., Nishant Thakkar, Jasmin Amalsadvala I/b PDS Legal for the Petitioner.: Suresh Kumar for the Respondent. B. P. COLABAWALLA J. …

Andhra Pradesh H.C : The assessee filed his return of wealth, for the assessment year 2009-2010, on 17.09.2010 declaring a net wealth of Rs.1,86,620/-; a notice was issued to him thereafter, under Section 17 of the Wealth Tax Act, 1957

High Court Of Andhra Pradesh Devineni Avinash vs. Pr.CIT Section 2(e)(a), 2(ea)(v), 2(m), 3(2), 16(2), 17, 45, 139, 142, 148, 153 Asst. Year 2008-09, 2009-2010 Ramesh Ranganathan & Kongara Vijaya Lakshmi, JJ. W.T.A. No.2 of 2017, W.T.A. Nos.1, 2 AND 3 of 2018 W.T.A.No.2 of 2017 11th October, 2018 Counsel Appeared: Challa Gunaranjan, Learned Counsel for …

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 …

Delhi H.C : The interim order made by this Court has to be seen in the context of the directions of the Supreme Court in Binoy Viswam Vs. Union of India, (2017) 7 SCC 59; especially in para 133, which by and large, upheld the validity of Section 139AA of the Income Tax Act, 1961

High Court Of Delhi Mukul Talwar & Anr. vs. Union Of India And Others Section 139AA S. Ravindra Bhat & & A. K. Chawla, JJ. W.P.(C) 3212/2018 & CM APPL 12718-12719/2018 & W.P.(C) 3226/2018 & CM APPL 1276012761/2018 14th July, 2018 Counsel Appeared: Kirti Uppal, Sr. Adv. with Prasanna, S. and Soutik Banerjee, Advocates Rebecca John, …

Bombay H.C : The petitioners that they are not in possession of Aadhar cards and/or Adhar enrollment numbers, resulting in not being able to file their Returns of Income for he assessment years 2018-19

High Court Of Bombay Hussain Indorewala And Ors. vs. Union Of India And Ors. Referred to Section : 139AA; Rule 12(3) Asst. Year : 2018-19 M.S. Sanklecha & Sandeep K. Shinde, JJ. Writ Petition No. 1709 OF 2018 29th June, 2018 Counsel appeared: Sanjay Singhvi, SC a/w Rahul Kamerkar I/b Mihir Joshi for the Assessee.: Anil …

Kerala H.C : The claim for deduction made in the return is disallowed, whether the assessee is entitled to make an alternate plea by way of mere submission before the Assessing Officer, especially when the statute interdicts even a revision, as per Sub-section (5) of Section 139, after one year from the relevant assessment year or completion of ass ssment, whichever is earlier

High Court Of Kerala CIT vs. Malayala Manorama Co. Ltd. Section 37, 80G, 80G(2), 80G(2)(a)(iv), 80G(5), 139(5) Asst. Year 2004-05 K. Vinod Chandran & Ashok Menon, JJ. ITA.No. 96 of 2010 30th May, 2018 Counsel Appeared: Jose Joseph, SC for the Income Tax.: P. Benny Thomas, P. Gopinath, K. John Mathai, E.K. Nandakumar for the Respondent. …

Madras H.C : Where assessee filed writ seeking permission to file ITR without quoting Aadhar No., and contended that SC had in Binoy Viswam v. UOI [2017] 396 ITR 66/249 Taxman 290/82 taxmann.com 211 granted partial stay on section 139AA, since Supreme Court had not stayed proviso to Sub-section (2) of section 139AA, writ was to be dismissed

High Court Of Madras Thiagarajan Kumararaja Vs. Union of India Section : 139AA, 114B Assessment Year : 2017-18 T.S. Sivagnanam, J. W.P. No. 28181 Of 2017 WMP No. 30311 Of 2017 November Â 6, 2017Â ORDER 1.Â Heard V. Prashanthkiran, learned counsel for the petitioner, Mr.Rabu Manohar, learned Senior Panel Counsel for the Central Government and Mr.G.Rajagopalan, learned …

Category: Section 139