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Madhya Pradesh H.C : The transaction of purchase and sale of land at village Shyampur in the name of assessee’s wife, Smt. Jyoti Khatri, was not an adventure in the nature of trade without assigning reasons for the same and whether such holding was not contrary to the established legal position

Avijit Das / January 25, 2006

High Court Of Madhya Pradesh CIT vs. Purshottam Khatri Sections 10(4)(ii), 5(1)(c), proviso, 158BB Asst. Year Block period 1st April, […]

Sec. 158BB, Sec. 158BC, Section 158

Madhya Pradesh H.C : Whether, on the facts and circumstances of the case, the learned Tribunal was legally justified in annulling the assessment order on the ground that the AO did not have valid jurisdiction over the assessee and whether the finding of the learned Tribunal was not perverse and inconsistent with/contrary to the material available on record ?

Avijit Das / January 25, 2006

High Court Of Madhya Pradesh CIT vs. Vimla Khatri Sections 158BB, 158BC Asst. Year Block period 1987-88 to 1997-98 A.K.

Madhya Pradesh H.C : Whether on the facts and circumstances of the case and the provisions of ss. 158BB(1) and 158BB(1)(c), the learned Tribunal was justified in holding that if the total income in those assessment years in which the return was not filed before the search was conducted, is below the taxable limit after claiming deduction under s. 80L of the Act, the income of that year shall not be considered as part of the undisclosed income ?

Avijit Das / January 25, 2006

High Court Of Madhya Pradesh CIT vs. Asandas Khatri Sections 10(4)(ii), 158BB Asst. Years 1987-88, 1988-89, 1989-90, 1990-91, 1991-92, 1992-93,

Sec. 271(1)(c )

Karnataka H.C : Whether, on the facts and in the circumstances of the case, Tribunal is right in law in holding that levy of penalty under s. 271(1)(c) is unjustified.

Avijit Das / January 25, 2006

High Court Of Karnataka CIT vs. S. Padmanabhan Section 271(1)(c) Asst. Year 1989-90 P. Vishwanatha Shetty & N. Kumar, JJ.

Section 147, Section 148

Karnataka H.C : The notice issued under s. 148, requiring the assessee to file a return within 30 days of the receipt of the same, was invalid

Avijit Das / January 25, 2006

High Court Of Karnataka CIT vs. Rajatha Jewellers Sections 147, 148 Asst. Year 1985-86 P. Vishwanatha Shetty & N. Kumar,

Madras H.C : The AO was not correct in invoking ss. 69 and 69A of the IT Act, 1961, in the hands of the persons in whose names the monies stood invested on the ground that some members of the public have claimed monies as belonging to them and that too in the absence of any corroborative evidence

Avijit Das / January 24, 2006

High Court Of Madras CIT vs. K. Chinnathambi Section 69 Asst. Year 1992-93 P.D. Dinakaran & P.P.S. Janarthana Raja, JJ.

Section 7, Wealth Tax Act

Madras H.C : Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the WDV of the cars and jeeps owned by the assessee should be taken as the market value for the purposes of wealth-tax ?

Avijit Das / January 24, 2006

High Court Of Madras Commissioner Of Wealth Tax vs. T.V. Sundaram Iyengar & Sons Ltd. Section WT 7 Asst. Years

Rajasthan H.C : Whether, on the facts and circumstances of the case, the Tribunal has correctly construed the provisions of s. 80HHC, in the matter of computing profits and gains of their business, in the context of the said provision for granting deduction ?

Avijit Das / January 24, 2006

High Court Of Rajasthan CIT vs. Sharda Gum & Chemicals Section 80HHC Asst. Year 1989-90 Rajesh Balia & R.P. Vyas,

Section 154, Section 32A, Section 80HHC

Madras H.C : Whether in the facts and circumstances of the case, the Tribunal was right in holding that the assessee ought to be given an opportunity to create an increased investment allowance reserve, when it had not even created a reserve sufficient to cover the claim made in its return ?

Avijit Das / January 24, 2006

High Court Of Madras CIT vs. Seshasayee Paper & Boards Ltd. Sections 32A(4), 80HHC, 154 Asst. Years 1991-92, 1993-94 P.D.

Gauhati H.C : The writ petitions have been filed by the assessees challenging the legality and validity of the impugned notices dt. 28th March, 2003, and 6th Jan., 2004, issued by the respondent authority under the provisions of ss. 148, 142 and 143(2) of the IT Act, 1961

Avijit Das / January 24, 2006

High Court Of Gauhati Jorehaut Group Ltd. vs. Union Of India & Ors. Section 147 Asst. Years 1996-97, 1997-98, 1998-99,

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