Skip to content

taxcaselaw.com

My account

Cart
Checkout
My account
Shop

taxcaselaw.com

Cart
Checkout
My account
Shop

Sec 142A

Income Tax Case Laws, Sec 142A, Sec. 153A

Delhi H.C : the respondent-assessee had made investment in two plots of agricultural land in December, 1996

Avijit Das / August 17, 2010

High Court Of Delhi CIT vs. Naveen Gera Section 142A, 153A Asst. Year 1997-98 Dipak Misra, C.J. & Manmohan, J. […]

Section 69, Sec 142A, Section 147

Allahabad H.C : Whether the Departmental Valuer has valued the investment properly or not is a question of fact and can be considered only in the assessment proceedings

Avijit Das / April 15, 2010

High Court Of Allahabad Sunder Carpet Industries vs. ITO & ANR. Section 69, 142A, 147, Art. 226 Asst. Year 1998-99,

Section 69, Sec 142A, Section 142

Allahabad H.C : The Hon’ble Tribunal was justified in upholding the order of the CIT(A) deleting the addition made by the AO on account of difference between the cost of construction, estimated by the valuation officer and that disclosed by the assessee being unexplained investment under s. 69 of the IT Act, by placing reliance on the judgment in the case of Smt. Amiya Bala Paul vs. CIT (2003) 182 CTR (SC) 489 : (2003) 262 ITR 407 (SC) without taking into consideration the amended provisions of s. 142A(1) of the IT Act, introduced with retrospective effect ?

Avijit Das / July 7, 2009

High Court Of Allahabad CIT vs. Jeevandeep Apartments (P) Ltd. Section 69, 142A Prakash Krishna & S. K. Gupta, JJ.

Sec 142A, Section 142, Section 69

Madras H.C : The reassessment made under s. 147 is bad and deleting the addition of Rs. 1,46,790 towards unexplained investment in the construction of a commercial complex at Simco Meter Road, Trichy, is proper

Avijit Das / June 5, 2007

High Court Of Madras CIT vs. S. Kalaivani Section 69, 142A Asst. Year 1996-97 P.D. Dinakaran & P.P.S. Janarthana Raja,

Sec 142A, Sec. 158BA, Sec. 158BB, Section 142

Delhi H.C : The assessee is in the business of dealing in real estate. A search operation under s. 132(1) of the Act was conducted at the residential and business premises of the assessee on 21st Feb., 1997. In response to a notice under s. 158BC

Avijit Das / September 7, 2006

High Court Of Delhi CIT vs. Jupiter Builders (P) Ltd. Sections 142A, 158BA, 158BB Asst. Years 1993-94, 1994-95, 1995-96, 1997-98

Sec 142A, Sec. 139(5), Sec. 143(1)(a), Sec. 143(2), Section 139, Section 142, Section 143

Madhya Pradesh H.C : Whether Tribunal was justified in holding that assessment made by the ITO, (i.e., AO) on the strength of a revised return submitted by the assessee is non est ?

Avijit Das / April 13, 2006

High Court Of Madhya Pradesh : Indore Bench CIT vs. Omprakash Bagria (HUF) Sections 139(5), 142A, 143(1)(a), 143(2) Asst. Year

Post pagination

← Previous 1 2

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

Scroll to Top