Section 234 – taxcaselaw.com

S.C : Whether Section 234-B applies to proceedings of the Settlement Commission under Chapter XIX-A of the said Act?

Supreme Court Of India Kakadia Builders Pvt. Ltd. & Anr. vs. ITO & Anr. Section 234A, 234B, 234C Abhay Manohar Sapre & Dinesh Maheshwari, JJ. Civil Appeal Nos.2491-2492 OF 2019 (Arising out of S.L.P.(C) Nos.21139-21140 of 2017) 5th March, 2019 Abhay Manohar Sapre, J. Leave granted. These appeals are directed against the final judgment and order …

Delhi H.C : The petitioner impugns the constitutional validity of Section 234E of the Income Tax Act, 1961 (the ‘Act’) and also seeks quashing of the fee imposed upon the petitioner as an assessee by the tax department and upheld by the Commissioner of Income Tax (Appeals)

High Court Of Delhi Biswajit Das vs. Union Of India & Ors. Section : 234E Sanjiv Khanna & Anup Jairam Bhambhani, JJ. W.P. (C) No. 9410/2014 20th December, 2018 Counsel Appeared: Abhinav, Adv. for the Petitioner.: Suparana Srivastava, CGSC, SanjnaDua, Adv. for R-1, Zoheb Hossain, Sr. St. Counsel, Piyush Goyal, Adv. for R2-3. for the Respondent. …

Madras H.C : Where any such amendment has the effect of reducing the assessment or otherwise reducing the liability of the assessee or the deductor or the collector, the Assessing Officer shall make any refund which may be due to such assessee or the deductor or the collector

High Court Of Madras Union Of India And Others vs. Dr. L. Subramanian And Another Section 245C, 234B, 154 Asst. Year 1992-1993 to 1994-1995 Indira Banerjee, CJ & P. T. Asha, J. WA No. 496 of 2018 6th August, 2018 Counsel appeared: Hema Muralikrishnan for the Appellants.: R. Kumar for the Respondent Indira Banerjee, CJ. This …

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 …

Uttarakhand H.C : Where a return of income could not be filed by the assessee due to unavoidable circumstances and such return, of income is filed voluntarily by the assessee or his legal heirs without detection, by the Assessing Officer

High Court Of Uttarakhand Harish Kumar Gupta vs. CCIT & Ors. Section 132, 234C, 263 Rajiv Sharma, J. Writ Petition (M/S) No. 1658 of 2013 10th January, 2018 Counsel Appeared: Rahul Consul, Adv. for the Petitioner.: Hari Mohan Bhatia, Advocate for the Respondent RAJIV SHARMA, J. On 21.12.2001, a survey u/s 133(A) of the Income Tax …

Allahabad H.C : The Tribunal was justified in confirming the demand of interest u/s 234-A and 234-B of the Income Tax Act

High Court Of Allahabad Mahabeer Prasad Jain vs. CIT Section 69, 234A, 234B Abhinava Upadhya And Ashok Kumar, JJ. IT Appeal No. 39 Of 2009 November Â 9, 2017 JUDGMENT Ashok Kumar, J. This is an appeal arises from a decision of the Income Tax Appellate Tribunal dated 28.11.2008 passed by the Tribunal in ITA No.18/Agra/2007 . …

Kerala H.C : Whether since assessee disputed his liability to pay tax on capital gains and interest levied giving effect to capital gains based on receipt of compensation, it would not absolve him from paying tax on capital gains, and, thus, there was no merit in writ petition challenging reassessment filed by assessee

High Court Of Kerala C.V. Jayachandran Vs. Chief Commissioner of Income-tax, Trivandrum Section 234A, 119 Muhamed Mustaque, J. Wp(C) No. 15456 Of 2011 November Â 1, 2017Â JUDGMENT 1. The petitioner in this writ petition impugns the order of the Chief Commissioner of Income Tax, Trivandrum produced as Ext.P3 under Section 119(2)(a) of the Income Tax Act, …

S.C : An assessee was entitled to interest under section 244A, when refund arose to it on account of interest partially waived off under sections 234A to 234C by an order of Settlement Commission

Supreme Court Of India Lakshmanya & Co. vs. CIT Sections : 244A, 234A, 234B and 234C Rohinton Fali Nariman And Sanjay Kishan Kaul, JJ. Civil Appeal Nos. 4335 To 4366 Of 2012 And 5478 Of 2013 November Â 1, 2017 JUDGMENT Rohinton Fali Nariman, J. – The question which this appeal raises is whether the High Court …

Madras H.C : Interest under section 234B can be charged only upto stage of section 245D(1) and not section 245D(4)

High Court Of Madras N.Chellakutty (HUF) vs. Income Tax Settlement Commission, Chennai Section 234B, 245D Assessment years 1990-91 to 2000-01 T.S. Sivagnanam, J. W.P. Nos. 27561 To 27563 Of 2007 W.M.P. No. 1 Of 2007 October Â 6, 2017Â ORDER 1. Heard Mr. R. Kumar, the learned counsel appearing for the petitioner and Mr. A.P. Srinivas, learned …

Gujarat H.C : While passing an order under Section 245D(4) of the IT Act is justified in charging the interest on he difference of the amount disclosed at the time of making application under Section 245C(1) of the IT Act and the amount determined while passing the order under Section 245D(4), under Section 234B of the IT Act a ter taking into consideration, the provisions of section 234B(2A) or not?

High Court Of Gujarat Devdip Malls Developers (P) Ltd. & Ors. vs. Secretary, Income Tax Settlement Commission & Anr. Section 234B, 245C(1) Asst. Year 2008-09 to 2014-15 M. R. Shah & B. N. Karia, JJ. Special Civil Application No. 4325 of 2017, 7112 of 2017 TO 7124 of 2017 19th July, 2017 Counsel appeared: SN Soparkar, …

Category: Section 234