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Section 68

Andhara Pradesh & Telangana H.C : the Hon’ble Income Tax Appellate Tribunal is right in sustaining the order of the CIT (Appeals) who confirmed the order of the assessing authority treating the entire share capital of the assessee/appellant as its income without conducting any enquiry in that regard

Avijit Das / December 20, 2017

High Court Of Andhara Pradesh & Telangana Sriman Sai Securities Investment Finance Limited vs. DCIT Section 68 C.V. Nagarjuna Reddy […]

Allahabad H.C : Whether members of AOP have distinct identity vis-a-vis as its constituent firm as in the case of partners & firm u/s 184.

Avijit Das / November 28, 2017

High Court Of Allahabad CIT & Ors. vs. Lal Mohar And Ors. Section 68 Asst. Year 2001-02 Bharati Sapru &

Section 68, Section 147, Section 148, Section 251, Section 263

Kerala H.C : An assessee did not disclose his income fully, and it led to a reassessment. On a particular plea about the source of income, the assessee pleads in defence that he sold a few bars of gold. He gave the particulars of the putative purchasers, too. A few, though not all, have been examined and found to be untrustworthy. The question is, who has the burden proof on the source of income

Avijit Das / October 24, 2017

High Court Of Kerala CIT, Thrissur vs. B.P. Sherafudin Section 68, 251, 147, 148, 263 Assessment year 1995-96 Antony Dominic

Jharkhand H.C : Under section 68, Assessing Officer while assessing a Partnership Firm, can ask for source of income of partnership firm, ‘source of source’ cannot be shown by assessee

Avijit Das / October 12, 2017

High Court Of Jharkhand Prayag Tendu Leaves Processing Co. Vs. CIT Section 68 Assessment year 2001-02 D.N. Patel, ACTG. CJ.

Rajasthan H.C : Whether, the tribunal was justified in law in admitting new plea contrary to he facts on record and contrary to the Rule 29 of the Appellate Tribunal Rules, 1963 and to based his findings thereon while sustaining the addition of Rs.12.50 lacs, can be said to be legal one

Avijit Das / October 3, 2017

High Court Of Rajasthan Kailash Swaroop Agarwal vs. CIT Section 68 K.S. Jhaveri & Vijay Kumar Vyas, JJ. D.B. Income

Section 69, Section 68

Gujarat H.C : The Tribunal was right in law in restoring the order of the Assessing Officer and confirming the addition under section 69 of the Income-tax Act

Avijit Das / September 12, 2017

High Court Of Gujarat Gopal Iron And Steel Co. (Guj) Ltd. Vs. ITO Akil Kureshi & Biren Vaishnav, JJ. Tax

Section 132, Section 68

Delhi H.C : Whether having regard to the materials seized in the course of search under Section 132 and the statements made on behalf of the assessee, additions made by the Assessing Officer under Section 153A, were not justified as held by the ITAT

Avijit Das / August 1, 2017

High Court Of Delhi Pr.CIT, Delhi-2 vs. Best Infrastructure (India) (P.) Ltd. Section 68, 132 Assessment years 2005-06 to 2009-10

Section 147, Section 153, Section 68

Delhi H.C : Whether since second notice for initiating reassessment was time barred, section 153A to revive abated reassessment proceedings under section 147/148 did not arise

Avijit Das / July 26, 2017

High Court Of Delhi BDR Builders & Developers (P.) Ltd. Vs. ACIT Section : 147, 68, 153A Assessment Year :

Section 147, Section 68

Delhi H.C : Process of bottling of gas into cylinders for domestic use by complex technical process undertaken in plant with machinery amounts to production or manufacture of gas-cylinders for purposes of deduction under sections 80-I, 80-IA and 80HH

Avijit Das / July 7, 2017

High Court Of Delhi Pr.CIT vs. RMG Polyvinyl (I) Ltd. Section 68, 147 Assessment year 2008-09 Muralidhar And Ms. Prathiba

Section 68, Section 147

Delhi H.C : Whether the ITAT erred in law and on facts in quashing the assessment proceedings under Section 147/148 of the Act?

Avijit Das / May 26, 2017

High Court Of Delhi Pr.CIT-6 vs. Meenakshi Overseas (P.) Ltd. Section 68, 147 Assessment year 2004-05 Dr. S. Muralidhar And

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