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329 ITR

Madras H.C : Whether on the facts and circumstances of the case, the Tribunal was right in deletion of sum of Rs. 37,71,931 being the difference in stock value found ?

Avijit Das / July 28, 2009

High Court Of Madras CIT vs. C. Jayantilal Section 69 Asst. Year 2005-06 F.M. Ibrahim Kalifulla & B. Rajendran, JJ. […]

Section 48, Section 45, Section 54F, Section 55

Karnataka H.C : the assessee was entitled to claim deduction under s. 54F of the Act on the income derived from sale of shares on the ground that the same had been invested on a house owned by his wife at No. 797, Rustumbagh, Bangalore by taking into consideration certain unilateral agreement with contractors, tender forms for proposed construction only signed by the assessee and not by the other party and rejected by the AO and certain vouchers produced for the first time before the Tribunal and consequently recorded a perverse finding

Avijit Das / July 28, 2009

High Court Of Karnataka CIT & Anr. vs. P.R. Seshadri Section 45, 48, 54F, 55(2)(a) Asst. Year 1996-97 D.V. Shylendra

Sec. 132B, Sec. 271(1)(c ), Section 154

Madras H.C : whether on the facts and circumstances of the case, the Tribunal was right in holding that the penalty under s. 271(1)(c) cannot be levied ?

Avijit Das / July 7, 2009

High Court Of Madras CIT vs. Sri Krishna Saraf Section 132B(4), 154, 271(1)(c) Asst. Year 2004-05 F.M. Ibrahim Kalifulla &

Section 147, Section 148

Madras H.C : Income chargeable to tax has escaped assessment within the meaning of s. 147

Avijit Das / July 1, 2009

High Court Of Madras Vira Properties (Madras) (P) Ltd. vs. Assistant Commissioner Of Income Tax Section 147, 148 Asst. Year

Karnataka H.C : the order of the Appropriate Authority in selling the property on behalf of the Central Government and further directions were sought for by the appellant herein to issue no objection certificate to return bank guarantee for a sum of Rs. 2,85,00,000 to him urging various grounds

Avijit Das / June 9, 2009

High Court Of Karnataka Mass Traders (P) Ltd. vs. Appropriate Authority & Ors. Section 269UD V. Gopala Gowda & Ravi

Section 214, Section 244

Punjab & Haryana H.C : the assessee-petitioner is entitled to payment of interest on the amount of refund in accordance with the provisions of s. 244(1A) and s. 214 of the Act as interpreted in Sandvik Asia Ltd. vs. CIT (2006) 200 CTR (SC) 505 : (2006) 280 ITR 643 (SC)

Avijit Das / May 25, 2009

High Court Of Punjab & Haryana Roadmaster Industries Of India (P) Ltd. cs. CIT & Anr. Section 214, 244(1A) Asst.

Madras H.C : Whether on the facts and circumstances of the case, the Tribunal was right in confirming the CIT (A)’s order when the CIT(A) has failed to estimate the agricultural income of the assessee considering the extent of lands and the agricultural income admitted by the assessee in his regular return of income ?

Avijit Das / April 15, 2009

High Court Of Madras CIT vs. Kulandai Theresa Section 158BB K. Raviraja Pandian & M.M. Sundresh, JJ. Tax Case (Appeal)

Sec. 158BB, Section 69C

Gujarat H.C : the assessee would not have included the undisclosed income in the Return for regular assessment is perverse in as much as the assessee has itself admitted that such undisclosed income had not been recorded in the books of accounts and such income had also not been included in the accounts as reflected in the annual reports for the relevant financial years which had been produced by the assessee

Avijit Das / April 1, 2009

High Court Of Gujarat DCIT vs. Radhe Developers India Ltd. Section 158BB, 69C D.A. Mehta & S.R. Brahmbhatt, JJ. Tax

Section 80-IB, Sec. 260A

Gujarat H.C : Assessee was engaged in carrying on the activity of manufacturing though it has been categorically held by the AO in the assessment order that activity carried on by assessee tantamounts to cutting and not manufacturing or production

Avijit Das / March 30, 2009

High Court Of Gujarat CIT vs. Alfa Lamination Section 80-IB, 260A Asst. Year 2001-02 D.A. Mehta & S.R. Brahmbhatt, JJ.

Gujarat H.C : the Tribunal was right in law in reversing the CIT(A)’s order and deleting the disallowance of Rs. 48,02,616 being lease rent paid to GIDC on the ground that it was revenue expenditure

Avijit Das / March 23, 2009

High Court Of Gujarat DCIT vs. Sun Pharmaceutical Ind. Ltd. Section 37(1) Asst. Year 1994-95 D.A. Mehta & S.R. Brahmbhatt,

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