Section 153 Archives - taxcaselaw.com

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. …

Karnataka H.C : There exists any undisclosed income which may belong to any other person other than the searched person under Sections 132 or 132-A

High Court Of Karnataka Shyamraj Singh And SVK Minerals By ITS Managing (Rep.Partner, Mr. Shyamraj Singh) vs. Commissioner Of Deputy Income Tax And Ors. Section 153C Asst. Year 2008-09 S. Sujatha, J. W.P.No.36004/2018 C/W, W.P.No.36005/2018 (T â€“ IT) 24th January, 2019 Counsel Appeared: Vani H., ADV. for the Petitioner.: K.V. Aravind, Adv. for the Respondent. ORDER …

Patna H.C : the entire proceedings initiated for imposition of penalty under Section 271E

High Court Of Patna Karnail Singh (Prop. Of M/S Bhargo Saw Mill) vs. The Union Of India Through The Secretary, Department Of Revenue And Ors. Section 143(3), 153(A), 154, 269(T), 271E, 275(1)(c), 275 Asst. Year 2009-10, 2010-11 and 2011-12 Jyoti Saran & Rajeev Ranjan Prasad, JJ. Civil Writ Jurisdiction Case No.14259 of 2016 11th December, 2018 …

Karnataka H.C : Agreement between the assessee and Smt. Vandana Poddar dated 24.05.2004 (seized documents A/BP/1) to pay her Rs.11 Crores and the payment of Rs. 11.05 Crores by MEL at the instance of the assessee who was the MS and the shareholder to M/s. Solid Real Estate Private Limited and in turn to Smt. Vandana Poddar would amount to deemed dividend as per Section 2(22)(e) of the Act, and the judgments of the Apex Court in 229 ITR 444, 290 ITR 893

High Court Of Karnataka CIT (Central) And Anr. vs. Basant Poddar Section 2(22)(e), 132, 142(1), 143(2), 153A Asst. Year 2004-2005 Ravi Malimath & K. Natarajan, JJ. Income Tax Appeal No.73 of 2010 10th December, 2018 Counsel Appeared: K.V. Aravind, Adv. for the Petitioner.: A.Shankar, Sr. Counsel, M. Lava, Adv. for the Respondent. RAVI MALIMATH J.: The …

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 : What is the correct interpretation to be placed on the expression “received by the assessee or the Principal Chief Commissioner or the Chief Commissioner or Principal Commissioner ” in Section 260A(2)(a) of the Act ? Does it mean “received” by any of the named officers including the Commissioner of Income-tax (Judicial)?

High Court Of Delhi Surendra Kumar Jain & Ors. vs. Pr.CIT & Ors. Section 153(2A), 153B S. Ravindra Bhat & A.K. Chawla, JJ. W.P.(C) 4304 to 4319/2018 & CM APPL.16759 to 16786/2018 1st October, 2018 Counsel appeared: Piyush Kaushik, Adv. for the Petitioner.: Ajit Sharma and Asheesh Jain, Adv. for the Respondent S. RAVINDRA BHAT, J. …

Delhi H.C : Whether assessee was right in reallocating expenditure/income on account of royalty from Jammu Unit to Corporate Division?

High Court Of Delhi Pr. CIT vs. Montage Enterprises Pvt. Ltd. Section 80-IB, 153A Asst. Year 2005-06 & 2006-07 Sanjiv Khanna & Chander Shekhar, JJ. ITA 892/2016, 893/2016, 894/2016, 895/2016 6th September, 2018 Counsel Appeared: Ruchir Bhatia, Advocate for the Petitioner.: M. P. Rustogi and Manu K. Giri, Advocates for the Respondent SANJIV KHANNA, J. These …

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

High Court Of Mp (Indore Bench) Pr.CIT & Ors. vs. Chain House International (P) Ltd. & Ors. Section 68, 132, 133A, 153A Asst. Year 2012-13 & 2013-14 P.K. JAISWAL & S. K. AWASTHI, JJ. ITA No. 112/2018, 111/2018, 110/2018, 113/2018, 114/2018, 115/2018 7th August, 2018 Counsel appeared: V.N. Dubey, Advocate for the Appellant.: Sumit Nema, learned …

Karnataka H.C : Addl./Joint Commissioner while granting an approval u/s. 153D of the Act, to an order to be passed u/s. 153A of the Act, no opportunity need to be provided to the Appellant

High Court Of Karnataka Gopal S. Pandit vs. CIT & Anr. Section 260-A, 143(3), 153D Asst. Year 2005-06 to 2009-10 Vineet Kothari & S. Sujatha, JJ. ITA No. 34/2017 25th June, 2018 Counsel appeared: R.Chandrashekar, Adv. for the Petitioner.: Jeevan J. Neeralgi, Adv. for the Respondent DR. VINEET KOTHARI, J. 1. The Assessee -Gopal S. Pandit, …

Madras H.C : The assessment, in respect of the private limited company was completed under Section 143 (3) read with Section 153(C) read with Section 153A of the Income Tax Act

High Court Of Madras Vasan Health Care Pvt. Ltd. vs. Assistant Commissioner Of Income Tax Section 143(3), 153(C), 234A Asst. Year 2011-12 to 2016-17 T. S. Sivagnanam, J. Writ Petition Nos.6040 to 6052 of 2018 and W.M.P.Nos.7441, 7443, 7445, 7447, 7449, 7451, 7452, 7454, 7456 & 7458 of 2018 28th April, 2018 Counsel Appeared: P.H. Arvindh …

Category: Section 153