Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Section 139

Income Tax Case Laws, Section 119, Section 139

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

Avijit Das / September 29, 2015

High Court Of Gujarat All Gujarat Federation Of Tax Consultants vs. Central Board Of Direct Taxes & 1 Assessment Year […]

Section 139, Section 119

Delhi H.C : The time prescribed for filing the Income Tax Returns under Section 139(1) in the form of “Due Date” is the constitutional and statutory right of the Assessee

Avijit Das / September 21, 2015

High Court Of Delhi Avinash Gupta vs. Union Of India Assessment Year : 2015-16 Section : 139, 119 Rajiv Sahai

Sec. 260A, Sec. 143(3), Sec. 158BC, Section 10A, Section 139, Section 147, Section 148, Section 153

Karnataka H.C: The reopening of assessment is by mere change of opinion, without appreciating the fact that the expenditure related to on-site development of computer software was not examined in the original assessment and as such is not a deemed opinion to hold change of opinion

Avijit Das / August 14, 2015

High Court Of Karnataka CIT And Another vs. Hewlett-Packard Globalsoft Pvt. Ltd. Section 260A, 158BC, 143(3), 10A, 147, 148 to

Sec. 44AB, Sec. 132A, Sec. 133A, Sec. 139(1), Sec. 143(3), Sec. 153A, Sec. 153C, Sec. 158BC, Sec. 158BD, Sec. 234A, Sec. 234B, Sec. 234C, Sec. 292C, Section 132, Section 142, Section 149, Section 151, Section 153, Section 292

Madhya Pradesh H.C : the AO had not recorded, his satisfaction even which the AO making the assessment of searched person was himself having jurisdiction over such other person (i.e. the assesse) and thus was not required to record any satisfaction for initiating proceedings u/s 153C in case of the assessee

Avijit Das / July 10, 2015

High Court of Madhya Pradesh CIT vs. Mechmen 11-C Section 44AB, 139(1), 132(1), 133A, 153C, 142, 143(3), 234A, 234B, 234C,

Sec. 139(1), Sec. 158BC, Section 132, Section 147, Section 148, Section 54F

Allahabad H.C : The assessing officer was justified in making the addition on transaction of long term capital gains as income from other sources, on the ground that the said information came to the knowledge of the assessing officer after initiation of proceedings under Section 147

Avijit Das / July 9, 2015

High Court Of Allahabad Dr. Shiva Kant Mishra vs. CIT Section 139(1), 54F, 132, 158BC, 148 to 53, 2(22)(e), 147,

Section 132, Sec. 139(1), Sec. 245C, Sec. 245D, Sec. 245HA, Section 139, Section 226, Section 245, Section 276, Section 276C, Section 279

Madhya Pradesh H.C : The Commissioner of Income Tax (Central), Bhopal has challenged the order passed by the Settlement Commission 26.05.2014 (Annexure-P/4) under the provisions of subsection 2C of Section 245D

Avijit Das / July 7, 2015

High Court Of Mp CIT & Anr. vs. Keti Construction Ltd. & Anr. Section 245D, 132, 153A, 143(2), 139(1), 245C(1),

Section 147, Sec. 142(1), Sec. 143(2), Sec. 143(3), Sec. 201(1), Sec. 201(1A), Section 139, Section 148, Section 201, Section 95

Gujarat H.C : Assessee has prayed for appropriate writ, order and/or direction to quash and set aside the impugned notice issued under section 148

Avijit Das / April 7, 2015

High Court Of Gujarat E-Infochips Ltd. vs. DCIT Section 148, 147, 142(1), 143(2), 143(3), 195, 40A(i), 95, 139, 201(1), 201(1A)

Income Tax Case Laws, Section 139, Section 147, Section 148, Section 80HHE

Delhi H.C : Whether the re-opening of the assessment under Section 147 of Income Tax Act, after completion of the assessment proceedings on 21.03.2006 under Section 143(3), leading to the notice under Section 148 of Income Tax Act issued on 22.03.2010 was for the reason of “change of opinion” and, therefore, impermissible in law?

Avijit Das / January 19, 2015

High Court Of Delhi Donaldson India Filters Systems (P.) Ltd. vs. DCIT, Circle 10 (1) Section : 80HHE, 139, 147

Section 119, Section 139

Bombay H.C : filing of returns was only on account of misplacement of TDS certificates which was to be necessarily filed along with return of income, order by CBDT refusing to condone delay was to be set aside

Avijit Das / December 3, 2014

High Court Of Bombay Artist Tree (P.) Ltd. Vs. Central Board Of Direct Taxes Assessment Year : 1997-98 Section :

Section 144, Section 138, Section 139

Rajasthan H.C : Where assessee had income from various sources but did not file income-tax return despite several opportunity and Assessing Officer passed assessment order which was upheld by Commissioner (Appeals) while Tribunal remitted matter back to Assessing Officer without deciding any issue, order of Tribunal could not be interfered with

Avijit Das / August 18, 2014

High Court Of Rajasthan CIT Vs. Gopi Ram Choudhary Section : 144, 139, 138 Assessment Year : 2007-08 Ajay Rastogi

Post pagination

← Previous 1 2 3 4 … 15 Next →

Copyright © 2024 taxcaselaw.com | Powered by Astra WordPress Theme

Scroll to Top