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344 ITR

Punjab & Haryana H.C : Whether benefit of section 158BB(1)(d) is available only for such income which may have already been disclosed prior to search either in form of return or in form of entries in books of account or documents maintained in normal course

Avijit Das / March 27, 2017

High Court Of Punjab & Haryana Rajesh Syal vs. CIT-I Block Period : 1-4-1985 To 7-9-1995 Section : 158BB Adarsh […]

Sec. 158BD, Sec. 158BC

Kerala H.C : Whether once assessment proceedings are initiated under section 158BD for computing undisclosed income of person other than person searched, based on evidence found in course of search, then it would be open to Assessing Officer to make use of any other information available with him for making block assessment

Avijit Das / March 27, 2017

High Court Of Kerala CIT, Trichur vs. K.V. Sudhakaran Section : 158BD, 158BC C. N. Ramachandran Nair And V.K. Mohanan,

Madhya Pradesh H.C : Where cash found during survey was duly entered in books of account of assessee, said amount could not be treated as assessee’s income from undisclosed sources

Avijit Das / March 27, 2017

High Court Of Madhya Pradesh CIT vs. Jaora Flour and Foods (P.) Ltd. Assessment Year : 2002-03 Section : 69A

Section 147, Sec. 158BC, Sec. 260A

Karnataka H.C : A cross-objection is not permitted in an appeal under section 260A

Avijit Das / March 27, 2017

High Court Of Karnataka Smt. Jyothi Kumari vs. ACIT (Inv) Circle – 2 Section : 260A, 158BC, 147 D.V. Shylendra

Sec. 115JB, Section 147

Gujarat H.C : Whether where question of adjustment of brought forward business loss and unabsorbed depreciation to determine book profit was considered by Commissioner (Appeals) as well as by Tribunal, Assistant Commissioner had no jurisdiction to reopen assessment as conditions precedent laid down under section 147 were not satisfied

Avijit Das / March 27, 2017

High Court Of Gujarat Vodafone Essar Gujarat Ltd. vs. ACIT Assessment Year : 2004-05 Section : 115JB, 147 K.A. Puj

Gujarat H.C : rejecting the contention of the appellant that inasmuch as jagir did not have any cost, the provisions of section 45 of the Act did not apply and, therefore, gain, if any, was not liable to be taxed

Avijit Das / March 26, 2017

High Court Of Gujarat Sajjansinh N. Chauhan vs. ITO Assessment Year : 1989-1990 Section : 45 D.A. Mehta, Ms. H.N.

Sec. 271(1)(c ), Section 154, Section 80-IA

Gujarat H.C : upholding the order of the ld. CIT(A) who had deleted the penalty levied under section 271(1)(c) by accepting the fact that the wrong claim of deduction under section 80-IA was a bona fide error

Avijit Das / March 26, 2017

High Court Of Gujarat CIT-I vs. Backbone Enterprises Section : 271(1)(C), 80-IA And 154 D.A. Mehta And Ms. H.N. Devani,

Karnataka H.C : writ petition is not maintainable for want of clearance from the Committee On Disputes (COD)

Avijit Das / March 26, 2017

High Court Of Karnataka CIT, Bangalore-I vs. Vysya Bank Ltd. Assessment Year 1997-98 Section : 260A H.N. Nagamohan Das, J.

Section 147, Section 80-IB

Calcutta H.C : Whether since at time of allowing assessee’s claim in original assessment proceedings all information regarding alleged manufacturing process was available before revenue authorities, it was not open for them to initiate reassessment proceedings merely on basis of change of opinion

Avijit Das / March 26, 2017

High Court Of Calcutta Amrit Feeds Ltd. vs. ACIT, Circle-2, Kolkata Assessment Years : 1998-99 To 2001-02 Section : 147,

Kerala H.C : Whether claim of exemption or liability should be considered at hands of person who owned and managed hospital, which was a society registered under section 12A and, therefore, there was no need to apply for separate exemption under section 10(23C)(via) in respect of income from hospital

Avijit Das / March 24, 2017

High Court Of Kerala CIT (Central) vs. Sahrudaya Hospital Section : 11 C.N. Ramachandran Nair And K. Surendra Mohan, JJ.

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