Rajasthan High Court

Section 28, Income Tax Case Laws

Rajasthan H.C : the learned ITAT has erred in law in confirming the order of CIT(A) in considering the division of the huge chunk of 10-11 bigha agricultural land into smaller portions of agricultural land for easy viability and sale as income from business and profession instead of income under the head capital gains, even when the appellant had inherited the land from his forefathers and had no intention or a previous track record of being into the business of purchase and sale of properties

High Court Of Rajasthan Mahaveer Yadav vs. ITO Section 28 Mohammad Rafiq & Goverdhan Bardhar, JJ. D.B. Income Tax Appeal

Section 147, Income Tax Case Laws, Section 131, Section 148, Section 68

Rajasthan H. C : The assessee-company has furnished the detail particulars of the bank accounts, passport, PAN card, addresses and earnings by the shareholder-cum-Director who had invested money in the assessee-company, particularly when the investment was made through banking channel

High Court Of Rajasthan Shreenath Heritage Liquor Pvt Ltd vs. Pr.CIT Section 68, 131, 147, 148 Asst. Year 2011-12 Kalpesh

Sec. 36(1)(Viia), Sec. 115JA, Sec. 143(1), Sec. 143(3), Sec. 40A(3), Section 133, Section 147, Section 148, Section 152, Section 153, Section 68, Section 69

Rajasthan H.C : the proceedings for reassessment under Section 148/147 of the Income Tax Act, 1961 were initiated by the ld. Assessing Officer on non-existing facts because ultimately the Assessee has been able to explain that the income which was believed to have escaped assessment was explainable but some other additions were made under the assessment order

High Court Of Rajasthan Prime Chem Oil Limited vs. Assistant Commissioner Of Income Tax Section 36(1)(viia), 40A(3), 68, 69, 115JA,

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