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Sec. 139(1)

Sec. 139(1), Section 139, Section 80

Allahabad H.C : Whether, on the facts and in the circumstances of the case, learned Tribunal was legally correct in directing the AO to allow carry forward of business loss in asst. yr. 1988-89 in contravention of provisions of ss. 80 and 139(3) in this regard ?

Avijit Das / April 15, 2005

High Court Of Allahabad CIT vs. Rohit Organics (P) Ltd. Sections 80, 139(1), 139(3) Asst. Year 1988-89 R.K. Agrawal & […]

Sec. 139(1), Sec. 36(1)(ii), Section 139, Section 43B

Kerala H.C : This IT appeal is preferred by the Revenue against the order of the Tribunal, Cochin Bench, in ITA No. 843/Coch/1990, dt. 8th Dec., 2000.

Avijit Das / December 13, 2002

High Court Of Kerala CIT vs. Chackolas Spinning & Weaving Mills Ltd. Sections 36(1)(ii), 43B, 139(1) Asst. Year 1992-93 S.

Sec. 119(2)(a), Sec. 139(1), Sec. 139(5), Section 119, Section 139

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the assessment made by the ITO is barred by limitation ?

Avijit Das / June 27, 2002

High Court Of Gujarat Hargovind Damji vs. CIT Sections 119(1), 119(2)(a), 139(1), 139(5), 153(1)(c) Asst. Year 1973-74 M.S. Shah &

Sec. 139(1), Section 139

Kerala H.C : Petitioner is a social worker having an income of Rs. 1,500 per month as an honorarium for the services rendered to an organisation.

Avijit Das / December 1, 1998

High Court Of Kerala P.P. Rajan vs. Union Of India & Ors. Sections 139(1) proviso P. Shanmugam, J. Original Petn.

Sec. 139(1), Section 139

S.C : The judgment under appeal has already been referred to and overruled in the case of Ganesh Dass Sreeram vs. ITO (1987) 66 CTR (SC) 135 : (1988) 169 ITR 221 (SC) : TC 9R.456.

Avijit Das / July 23, 1997

Supreme Court Of India Additional Commissioner Of Income Tax vs. M. Nagappa & Ors. Sections 139(1), proviso, cl. (iii)(a) Asst.

Sec. 139(1), Section 139

S.C : The judgment under appeal has already been referred to and overruled in the case of Ganesh Dass Sreeram vs. ITO (1987) 66 CTR (SC) 135 : (1988) 169 ITR 221 (SC) : TC 9R.456.

Avijit Das / July 23, 1997

Supreme Court Of India Additional Commissioner Of Income Tax vs. M. Nagappa & Ors. Sections 139(1), proviso, cl. (iii)(a) Asst.

Sec. 139(1), Section 139, Section 80

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in directing the authorities to allow the benefit of carry forward of loss determined for the asst. yr. 1985-86 in terms of s. 80 of the IT Act, 1961 ?

Avijit Das / February 8, 1993

High Court Of Calcutta CIT vs. Janata Film Exchange (P.) Limited Sections 139(1), 80 Asst. Year 1985-86 Ajit K. Sengupta

Sec. 139(1), Sec. 271(1)(a), Section 139, Section 271

Bombay H.C : Whether the Tribunal erred in law in holding that mens rea is not an essential ingredient for imposition of penalty under s. 271 (1) (a) of the IT Act, 1961 ?

Avijit Das / September 14, 1989

High Court Of Bombay Bralco Metal Industries (P) Ltd. vs. CIT Sections 139, 139(1), 271(1), 271(1)(a) Asst. Year1970-71 S.P. Bharucha

Sec. 139(1), Sec. 139(4), Section 139

S.C : The appellants, who are all registered firms within the meaning of s. 2(39) of the IT Act, 1961 (hereinafter referred to as “the Act”), have preferred these appeals against the judgments of the Gauhati High Court overruling the challenge of the appellants as to the legality of the interest charged by the ITO for the delayed filing of returns and also as to the constitutional validity of subs. (4) of s. 139 of the Act, as it stood before 1st April, 1971.

Avijit Das / October 30, 1987

Supreme Court Of India Ganesh Dass Sreeram & Ors. vs. ITO & Ors. Sections 139(1), 139(4) Asst. Year 1968-69 R.S.

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