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Section 153

Section 132, Sec. 153A, Section 143, Section 32

Delhi H.C : Whether in the facts and circumstances of the case the ITAT was correct in law in confirming the addition on account of the claim of depreciation on software

Avijit Das / July 19, 2017

High Court Of Delhi Chintels India Ltd. vs. DCIT, Circle 8 Section 32, 153A, 143 Assessment years 2009-10 & 2010-11 […]

Delhi H.C : Where satisfaction notes recorded by Assessing Officer of assessee and Assessing Officer of searched person were identically worded carbon copy, proceeding could not be initiated against assessee under section 153C

Avijit Das / July 10, 2017

High Court Of Delhi Canyon Financial Services Ltd. vs. ITO Section 153C Assessment years 2006-07 to 2011-12 Dr. S. Muralidhar

Sec. 153C, Section 69C

Bombay H.C : Whether the transaction in question, i.e., sale of shares of Indian Subsidiary to the Singapore based company was in principle taxable in India or not.

Avijit Das / June 23, 2017

High Court Of Bombay CIT, Central-III, Mumbai vs. Lavanya Land (P.) Ltd. Section 69C, 153C Assessment Year : 2009-10 S.C.

Sec. 153A, Sec. 245C, Section 245

Gujarat H.C : The petitioner filed return of income in response to notices issued by the department under Section 153A

Avijit Das / June 13, 2017

High Court Of Gujarat Manojkumar Babulal Agrawal vs. Secretary & Anr. Section 153A, 245C(1) Asst. Year 2007-2008 to 2013-2014 Akil

Delhi H.C : Invocation of section 153A by revenue for assessment years 2000-01 to 2003-04 was without any legal basis where there was no incriminating material qua each of those assessment years

Avijit Das / May 25, 2017

High Court Of Delhi Pr. CIT, Central -2, New Delhi vs. Meeta Gutgutia Section 153A Assessment years 2001-02 to 2003-04

Delhi H.C : Where Assessing Officer of searched person recorded that documents seized during search belonged to assessee, merely because he had not categorically stated that documents mentioned therein did not belong to searched person would not invalidate assumption of jurisdiction under section 153C in respect of assessee

Avijit Das / May 25, 2017

High Court Of Delhi Ganpati Fincap Services (P.) Ltd. vs. CIT Section 153C Assessment years 2004-05 to 2009-10 Dr. S.

Sec. 142(2A), Section 153

Delhi H.C : The assessment order for AY 2003-04 was time barred given the pre-condition Clause (iii) of Explanation (i) to Section 153 (1) of the Income Tax Act which led to the amendment to that provision by Finance Act No. 2 Act of 1996

Avijit Das / May 5, 2017

High Court Of Delhi Pr.CIT-5 vs. Jindal Dyechem Industries (P.) Ltd. Section : 142(2A),153 Assessment year : 2003-04 Dr. S.

Sec. 153C, Section 153

Delhi H.C : Satisfaction note for initiating proceedings under section 153C read with 153A

Avijit Das / April 25, 2017

High Court Of Delhi ARN Infrastructure India Ltd. vs. ACIT, Central Circle-28, New Delhi Section : 153C Assessment years :

Sec. 271(1)(c ), Sec. 153A, Section 153, Section 271

Delhi H.C : Did the ITAT correctly interpret Section 271(1)(c) of the Income Tax Act, 1961 read together with Explanation 5 in proceeding to delete the penalty imposed by the Assessing Officer in the first instance

Avijit Das / February 9, 2017

High Court Of Delhi Pr.CIT-19 vs. Neeraj Jindal Section 271(1)(c), 153A Assessment years 2005-06 and 2006-07 S. Ravindra Bhat And

Sec. 153C, Section 153

Bombay H.C : The Tribunal was justified in ignoring crucial evidence and surrounding circumstances and proceeding to interpret Section 153C of the Act, narrowly and mechanically, and deleting the additions made under Section 69C of the Act both on merits and point of law

Avijit Das / February 7, 2017

High Court Of Bombay CIT, Central-III, Mumbai vs. Arpit Land (P.) Ltd. Section 153C Assessment years 2007-08 and 2008-09 M.S.

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