Gujarat High Court

Constitutional validity of section 254HA

Comed Laboratories Limited & Ors. Vs Union Of India & Ors.(Gujarat High Court at Ahmedabad)

Writ petitions were filed challenging the constitutional validity of the provisions of Section 245HA of the Income Tax Act, 1961 under which the petitioners’ applications before the Settlement Commission are to be treated as having abated on account of failure of the Settlement Commission to pass orders under Section 245D(4) of the Act ...

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Immunity from penalty as provided under Explanation 5 to Section 271(1)(c) despite non disclosure of manner in which income is derived

Commissioner Of Income Tax Vs Mahendra C. Shah (Gujarat High Court)

In the present case, admittedly the Assessment Year being 1988-89 and the search having taken place on 03.07.1987 the return of income was not due before 31.07.1988. Therefore, whether the income represented by the value of the asset was shown in the return of income or not became irrelevant once a declaration had been made about such inc...

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Gujarat HC Grant Relief on New Return Forms

All Gujarat Federation of Tax Consultant Vs. Union of India (Gujarat High Court)

the Court direct the department to accept the return Forms which are submitted by the taxpayers, sub­ject to a genuine difficulty. After acceptance of those return Forms, on scrutiny if it is found by the concerned officer that there is no genuine difficulty on the part of the taxpayer in giving the details required in various columns, t...

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Interest ordered for delayed refund – action recommended against officers concerned

Gujarat Flourochemicals Ltd. Vs Commissioner Of Income Tax And Ors. (Gujarat High Court)

For the foregoing reasons, the petition succeeds. The three orders namely; (1) the order dated October 6, 1992 passed by the Commissioner of Income Tax, Baroda, declining to accept the claim of the petitioner for interest on refund on the ground that it is not admissible under Sections 243(1)(b), 244(1A) and 214(2) of the Act, ...

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Contravention of s. 11(5) have no bearing on renewal U/s. 80G(5)

Orpat Charitable Trust Vs Commissioner Of Income-Tax (Gujarat High Court)

Even if the ground about contravention of the provisions of Section 11(5) of the Act is validly taken by the respondent, the same would have a bearing only at the point of time of the assessment of the petitioner-trust and would not be a material consideration in so far as granting of approval under Section 80G(5) of the Act is concerned....

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Estate of Ambalal Sarabhai vs CIT (Gujarat High Court)

Estate Of Ambalal Sarabhai Vs Commissioner Of Income-Tax (Gujarat High Court)

The Tribunal, Ahmedabad Bench, has referred the following questions in respect of the asst. yrs. 1972-73 and 1973-74 for the consideration of the High Court under s. 256(1) of the IT Act, from the Tribunal's order dt. 18th August 1981, and 20th August 1983, the later being question on the ground which was raised but through oversight not ...

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Gujarat Gas Ltd vs. JCIT (2000) – Gujarat High Court- 245 ITR 84

Gujarat Gas Co. Ltd. Vs Commissioner Of Income Tax (Gujarat High Court)

In our opinion, the view which we are taking is also fortified by the proviso to s. 119 of the Act which specifically provides that the Board cannot issue instructions to the IT authority to make a particular assessment or to dispose of a particular case in a particular manner as well as not to interfere with the discretion of the CIT(A) ...

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Sales amount by itself cannot represent income of assessee who has not disclosed sales

CIT Vs President Industries (Gujarat High Court)

It cannot be a matter of an argument that the amount of sales by itself cannot represent the income of the assessee who has not disclosed the sales. The sales only represented the price received by the seller of the goods for the acquisition of which it has already incurred the cost. It is the realisation of excess over the cost incurred ...

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Depreciation can be allowed only if Assessee claimed & Furnished details in ROI

Commissioner Of Income-Tax Vs Arun Textile (Gujarat High Court)

Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in holding that two courses were open to the assessee, one being to claim depreciation and the other being forgo the depreciation and any course which is beneficial to the assessee could be adopted and the incidence of tax can be...

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CIT vs M.K. Brothers (Gujarat High Court), (1987) 163 ITR 249

Commissioner Of Income-Tax Vs M.K. Brothers (Gujarat High Court)

CIT Vs. M.K. Brothers (163 ITR 249) sales-tax authorities had carried on certain investigations which revealed that a racket of issuing bogus vouchers by the said parties was prevailing in the market. The Income-tax Officer also learnt from local inquiries that the parties were not available at the addresses given....

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December 2021