Sponsored
    Follow Us:
  2. Filter Judiciary

Filter Judiciary

Reset
Found 22494 Results

Reopening of assessment not permissible where charges on Assessee are not specific: HC

Case Name : Oracle Systems Corporation Vs ADIT (Delhi High Court)
Appeal Number : Writ Petition (C) 12856 & 12870 of 2009 and CM No. 13676 & 13692 of 2009
Date of Judgement/Order :  08/10/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

Prosecution – made more simpler for revenue

Case Name : Pr. Commissioner of Income Tax Vs Income Tax Appellate Tribunal (Punjab & Haryana HIgh Court at Chandigarh)
Appeal Number : Civil Writ Petition No.15239 of 2015
Date of Judgement/Order : 31/10/2015
Related Assessment Year :
Courts : All High Courts (13951) Punjab and Haryana HC (457)
Become a Member to Download If you are already a member, Login here to access

Conclusions based on suspicion cannot take the place of proof : SC

Case Name : Umacharan Shaw & Bros. Vs Commissioner Of Income-Tax (Supreme Court of India)
Appeal Number : Equivalent citations: 1959 37 ITR 271 SC
Date of Judgement/Order : 15/05/1959
Related Assessment Year :
Courts : Supreme Court of India (2373)

Gift from abroad cannot be taxed on mere suspicion: HC

Case Name : CIT , DELHI (CENTRAL-2) Vs MRS SUNITA VACHANI (Delhi High Court)
Appeal Number : Income-tax Case No 101 of 1989, (1990) 184 ITR 121(Del)
Date of Judgement/Order : 05/02/1990
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)

Reopening to rectify Mistake committed during Original Assessment not permissible

Case Name : Jindal Photo Films Ltd. Vs The Deputy Commissioner Of Income Tax (Delhi High Court)
Appeal Number : 1998 IIIAD Delhi 888, 73 (1998) DLT 823, 1998 (46) DRJ 201, 1998 234 ITR 170 Delhi
Date of Judgement/Order : 28/05/1998
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)

No addition for Gift from abroad if Donor gives statement before AO regarding his capacity despite non production of any document

Case Name : CIT Vs Sudhir Budhraja (Delhi High Court)
Appeal Number : Income Tax (Appeal) No. 59 of 2013
Date of Judgement/Order :  13/10/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

Re-opening of assessment not permissible on same set of materials considered in original assessment

Case Name : Turner Broadcasting Systems Asia Pacific Inc. Vs DDIT (Delhi High Court)
Appeal Number : Writ Petition (C) No. 1874 of 2013 and 1984 of 2014
Date of Judgement/Order : 08/10/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

If income been disclosed by assesse after search by filing return u/s 153A then penalty u/s 271(1)(c) is imposable

Case Name : Mrs Sarita Manjeet Singh Chopra Vs ITO (ITAT Pune)
Appeal Number : ITA No 1562/PN/2013
Date of Judgement/Order : 30/10/2015
Related Assessment Year :
Courts : All ITAT (14952) ITAT Pune (714)
Become a Member to Download If you are already a member, Login here to access

Penalty u/s 271E not maintainable if notice is issued after the period specified in Section 275(1)(c)

Case Name : Principal CIT Vs JKD Capital & Finlease Ltd. (Delhi High Court)
Appeal Number : Income tax (Appeal) no.780 of 2015
Date of Judgement/Order : 13/10/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

Issue of notice u/s 143(2) before finalisation of reassessment order is mandatory

Case Name : Principal CIT Vs Shri Jai Shiv Shankar Traders Pvt. Ltd. (Delhi High Court)
Appeal Number : Income Tax Appeal No. 519 of 2015
Date of Judgement/Order : 14/10/2015
Related Assessment Year :
Courts : All High Courts (13951) Delhi High Court (3377)
Become a Member to Download If you are already a member, Login here to access

Latest Posts

View All Posts
Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031