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Section 72

Income Tax Case Laws, Sec. 139(1), Sec. 43(1), Section 139, Section 32, Section 32A, Section 72

Gujarat H.C : Whether, the Tribunal is right in law and on facts in directing the ITO to allow to carry forward business loss, though time was not extended by the ITO for filing of return ?

Avijit Das / April 27, 2006

High Court Of Gujarat CIT vs. Swastik Sanitary Works Ltd. Sections 32, 32A, 43(1), 72, 139(1) Asst. Year 1985-86 J.M. […]

Gujarat H.C : The new business carried out can be held to be the same as that of the earlier years, and therefore, the assessee is entitled to the benefit of carry forward and set off of accumulated losses

Avijit Das / November 24, 2005

High Court Of Gujarat CIT vs. Amarsinghji Mills Ltd. Section 72 Asst. Year 1983-84 D.A. Mehta & Ms. H.N. Devani,

Section 139, Section 72

Madras H.C : The assessee is entitled to carry forward of business loss relying on the Supreme Court’s decision in the case of CIT vs. Kulu Valley Transport Co. (P) Ltd. (1970) 77 ITR 518 (SC) (which was rendered under the old Act)

Avijit Das / August 2, 2005

High Court Of Madras CIT vs. Sumathi Process Industries (P)Ltd. Sections 72, 139(3) Asst. Year 1984-85 Markandey Katju, C.J. &

Section 139, Section 72

Madras H.C : The assessee is entitled to carry forward of business loss relying on the Supreme Court’s decision in the case of CIT vs. Kulu Valley Transport Co. (P) Ltd. (1970) 77 ITR 518 (SC) (which was rendered under the old Act)

Avijit Das / August 2, 2005

High Court Of Madras CIT vs. Sumathi Process Industries (P)Ltd. Sections 72, 139(3) Asst. Year 1984-85 Markandey Katju, C.J. &

Sec. 260A, Section 72

Delhi H.C : the learned CIT(A) was not justified in directing the AO to set off the unabsorbed brought forward losses against dividend income which is chargeable to tax under s. 56(2)(i) of the IT Act, 1961 as income from other sources and not income from business or profession

Avijit Das / May 12, 2005

High Court Of Delhi CIT vs. Excellent Commercial Enterprises & Investments Ltd. Section 72, 260A Asst. Year 1996-97 Swatanter Kumar

Sec. 2(35), Section 140, Section 72

Allahabad H.C : Whether, on facts and in the circumstances of the case, the Tribunal was justified in law in holding that the return signed by Mr. K.K. Varshney was a valid return as he acted as an agent of the assessee and also in further holding that the loss claimed therein should have been considered in correct perspective ?

Avijit Das / February 3, 2005

High Court Of Allahabad CIT vs. Rudra Bilas Kisan Sahkari Chini Mills Section 2(35), 72, 140 Asst. Year 1979-80 R.K.

Section 72, Section 72A

Delhi H.C : the petitioner and ACCI passed resolutions in their respective board meetings approving the scheme of amalgamation subject to the obtaining of necessary permission from various authorities

Avijit Das / September 27, 2004

High Court Of Delhi ICI India Ltd. & Anr. vs. Union Of India & Ors. Section 72A B.C. Patel, C.J.

Section 154, Section 246, Section 72

Calcutta H.C : Whether, on the facts and in the circumstances of the case and on correct interpretation of s. 246(1)(c) of the IT Act, 1961, the Tribunal was right in law in holding that as the statute does not confer an express right of appeal against the order of the specific refusal to carry forward the loss determined on assessment, this issue is debatable ?

Avijit Das / April 26, 2004

High Court Of Calcutta Tsai Tea Enterprises (P) Ltd. vs. CIT Sections 72, 154, 246 Asst. Year 1982-83 M.H.S. Ansari

Section 72, Section 80

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee is entitled to carry forward of business loss ?

Avijit Das / March 24, 2003

High Court Of Madras CIT vs. Sakthi Sivam Theatres (P) Ltd. Sections 72, 80 Asst. Year 1984-85 R. Jayasimha Babu

Section 72, Section 80

Kerala H.C : Whether, on the facts and in the circumstances of the case, and in the light of s. 80 of the IT Act, the assessee is entitled to carry forward the loss computed on the basis of the return of income filed within the time for which extension was sought from the AO ?

Avijit Das / January 14, 2003

High Court Of Kerala CIT vs. Panavision Electronics (Kerala)(P) Ltd. Sections 72, 80, 139(3) Asst. Year 1986-87 G. Sivarajan &

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