Patna High Court – taxcaselaw.com

Patna H.C : the entire proceedings initiated for imposition of penalty under Section 271E

High Court Of Patna Karnail Singh (Prop. Of M/S Bhargo Saw Mill) vs. The Union Of India Through The Secretary, Department Of Revenue And Ors. Section 143(3), 153(A), 154, 269(T), 271E, 275(1)(c), 275 Asst. Year 2009-10, 2010-11 and 2011-12 Jyoti Saran & Rajeev Ranjan Prasad, JJ. Civil Writ Jurisdiction Case No.14259 of 2016 11th December, 2018 …

Patna H.C : M/s Pawan Carrier being a separate taxable entity and old assessee of Ward No 18(12), Kolkata and admittedly having executed the carriage contract in question and received payment for the same through Bank can be held to be a smoke screen or front for the Appellant-Assessee?

High Court Of Patna Mahesh Kumar Agarwal vs. Assistant Commissioner Of Income Tax Section 69A The CJ. & Rajeev Ranjan Prasad, J. Miscellaneous Appeal No.13 & 14 of 2009 16th April, 2018 Counsel appeared: Dr. Krishna Nandan Singh, Sr. Adv., Dr. Kamal Deo Sharma, Sriram Krishna, Advs. for the Petitioner.: Archana Sinha, Sr.S.C., I.T. Deptt. Alok …

Patna H.C : Whether the petitioner is a debtor of the Mines and Geology Department after surrender of lease on 14.10.2017 and its acceptance by the Department on 20.10.2017?

High Court Of Patna Sainik Food (P) Ltd. vs. Principal Chief Commissioner Of Incometax & Ors. Section 226(3) Rajendra Menon, CJ & Anil Kumar Upadhyay, J. Civil Writ Jurisdiction Case No.16778 of 2017 8th February, 2018 Counsel Appeared: Gautam Kumar Kejriwal, Adv for the Petitioner. : Naresh Dikshit, Adv for the Mines Department & Archana Sinha, …

Patna H.C : The appellant’s case confirmation of addition u/s 69A amounting to Rs.1,04,71,720 is legal and valid

High Court Of Patna D. N. Singh vs. CIT Section 69A, 142(1), 143(2) Asst. Year 1995-96 Dr. Ravi Ranjan & S. Kumar, JJ. Civil Review No. 102 of 2009 18th December, 2017 Counsel appeared: Y. V. Giri, Sr. Advocate Sanjeev Kumar, K.C.K. Sinha, Advocates for the Petitioner.: Archana Sinha, Sr. Standing Counsel Sanjeev Kumar Alok Kumar, …

Patna H.C : Where in Bihar Fodder scam addition was made to income of assessee and while SLP filed by assessee was pending in Supreme Court, Presiding Officer (Special Court) took cognizance against assessee under section 276C, since assessee was not yet exonerated, no application could be filed against order of Presiding Officer (Special Court)

High Court Of Patna Vijay Kumar Mallik vs. CIT, Central, Patna Section 276C, 271(1)(c) and 234B Assessment year 1993-94 Sanjay Priya, J. Criminal Misc. No. 41483 Of 2013 May Â 16, 2017 JUDGMENT 1.Â This application under Section 482 of the Code of Criminal Procedure has been filed for quashing the order dated 01.02.2013 passed by the Presiding …

Patna H.C : The Tribunal was correct in law in upholding the levy of penalty under Section 271(1) (c) of the I.T. Act for the A.Ys. 1981-82 and 1983-84

High Court Of Patna Ashirbad Enterprises vs. CIT, Patna Section : 245H, 271(1)(c) Assessment years : 1981-82 and 1983-84 Ramesh Kumar Datta And Smt. Anjana Mishra, JJ. Tax Case Nos. 28 & 29 Of 1998 December 15, 2016 JUDGMENT Ramesh Kumar Datta, J. – Heard learned counsel for the petitioner-Assessee and learned Senior Standing Counsel for …

Patna H.C : the petitioner does not fulfil the conditions as laid down in clauses (ii) and (iii) of Section 80G (5)

High Court Of Patna Shri Mahavir Sthan Nyas Samiti vs. Union Of India Section 80G, 12AA, 13 Ramesh Kumar Datta And Smt. Anjana Mishra, JJ. Civil Writ Jurisdiction Case Nos. 20698 Of 2010 And 2468 & 2634 Of 2011 November 23, 2016 ORDER Ramesh Kumar Datta, J. – Heard learned counsels for the petitioners in all …

Patna H.C : No order under Section 245D (4) was being passed in the case of the three applicants and that being so, the settlement applications filed by the three petitioners were rejected

High Court Of Patna Lal Bahadur Singh vs. Union Of India Section 245D Ramesh Kumar Datta And Smt. Anjana Mishra, JJ. Civil Writ Jurisdiction Case Nos. 21032, 21039 And 20793 Of 2014 November 23, 2016 JUDGMENT Ramesh Kumar Datta, J. – Heard learned counsel for the petitioners in all the three writ petitions and learned Senior …

Patna H.C : The Tribunal was justified in affirming the estimate of net profit at 10 per cent. as against 6 per cent. upheld by it in a large number of identical matters relating to Government contract

High Court Of Patna Prasad Construction & Co. vs. CIT Section 145 Assessment Year 2004-05 Ramesh Kumar Datta And Sudhir Singh, JJ. Misc. Appeal No. 276 Of 2010 April 28, 2016 JUDGMENT Ramesh Kumar Datta, J. – Heard learned counsel for the appellant assessee and learned senior standing counsel for the Revenue. 2. The appeal has …

Patna H.C : Whether the notebook marked as KPS-5 and the Bank Passbook found as a result of the survey u/s 133A which was carried out in the office premises of Sujata Hotels Pvt. Ltd. of which the Respondent assessee was a Director, on the same day as the search u/s 132 in the residential premises of the Respondent assessee, namely 24.04.2003, could not be taken into consideration by the Assessing Officer while making the computation of the undisclosed income as held by the Tribunal, as the same did not amount to “such other materials or information as are available with the Assessing Officer” within the meaning of Section 158 BB(1)

High Court Of Patna CIT, Central, Patna vs. Harsh Kochar Section 158BC, 158BB Block Assessment Period 1-4-1997 To 24-4-2003 Hemant Gupta And Ramesh Kumar Datta, JJ. Misc. Appeal No. 224 Of 2007 April 28, 2016 JUDGMENT Hemant Gupta, J. – The Revenue is in appeal under Section 260A of the Income Tax Act, 1961 (for short, …

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