389 ITR

Sec. 158BC

Punjab & Haryana H.C : The ITAT is not justified in non-consideration of legal objections and not deciding the Grounds of Appeal legally taken by the appellant though reproduced in its order under Statutory appeal indicate non-application of mind by the ITAT while deciding the appeal and thus deserve indulgence of this Hon’ble Court in setting aside the orders of ITAT and the Authorities below

High Court Of Punjab And Haryana Surjeet Bahadur Khurania vs. CIT, Karnal Section 158BC Block Period 1-4-1987 To 6-6-1997 S.J.

Section 17, Sec. 115WA, Section 192

Gujarat H.C : Issued notice under section 148 of the Act on the ground that the employer ONGC had reimbursed Conveyance Maintenance and Repair Expenditure (‘CMRE’ for short) and uniform allowance to the petitioner, which was not reflected in the salary certificate issued by the employer, nor ONGC had deducted tax at source on such amounts

High Court Of Gujarat Kamlesh K Singhal General Manager (Mm) vs. CIT-III Section 17, 115WA & 192 Assessment Year 2007-08

Section 80-IB, Sec. 36(1)(iii), Section 147

Gujarat H.C : Petitioner had filed the return of income on 31.10.2001 declaring total income of Rs. 7.23 crores (rounded off). This return was taken in scrutiny by the Assessing Officer who framed assessment under Section 143(3) of the Act on 30.3.2004 accepting the declaration of income made by the petitioner in the return

High Court Of Gujarat N.K. Proteins Ltd. vs. ITO (OSD) Section 80-IB, 36(1)(iii) And 147 Assessment Year 2001-02 Akil Kureshi

Section 147, Sec. 28(i), Section 148, Section 28

Gujarat H.C : The return of the petitioner for the said assessment year was scrutinized and assessment under section 153A, read with section 143(3) of the Income Tax Act, 1961 (‘the Act’ for short) was framed. To reopen such assessment, the Assessing Officer issued the impugned notice, which as can be seen, was done beyond a period of four years from the end of relevant assessment year

High Court Of Gujarat Prudent Finance (P.) Ltd. vs. ACIT (OSD) Section 28(i), 147, 148 Assessment Year 2004-05 Akil Kureshi

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