Akhilesh Kumar Sah

Extend Due Dates for Composite scheme & GST Return filing

Income Tax - There are many assessees who are still in the process of migration & many files have not been yet converted at the GST portal as final due to some technical and procedural problems. Also, there are problems in respect of claim of ITC in filing of GST Returns....

Request to extend due date of filing ITRs from 31st July, 2017 to 30th Sep, 2017

Income Tax - Due to the implementation of the GST law from 01.07.2017 and the necessity of linking of PAN with Aadhaar Number from 01.07.2017 while filing ITR, has caused severe problems to tax-payers....

Good knowledge of law a must for those in practice

Income Tax - Time For Full/Good Knowledge Of Laws For Tax Practitioners, Chartered Accountants In Order To Save Themselves And Doing Work Of Clients As Per Legal Provisions...

Maintenance of accounts and records under CGST Rules, 2017

Income Tax - According to rule 56 of the Central Goods and Services Tax (Second Amendment) Rules, 2017, as per Notification No. 10/2017- Central Tax, dated 28.06.2017, the following accounts and records have to be maintained by a registered person:...

Claiming of Expenditure on Puja Expenses as Business Expenditure

Income Tax - The Puja Expenses incurred by an assessee can be allowed as an expenditure, depending on the facts & circumstances of the case as per section 37(1) of the Income Tax Act, 1961 (for short the Act)....

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Before Passing an Order U/s. 263 Principal CIT or CIT has to do their Own Enquiry

PCIT vs. Delhi Airport Metro Express Pvt. Ltd (Delhi High Court) - Before Passing An Order Under Section 263 Principal Commissioner Or Commissioner Of Income Tax Has To Make His/Her Own Enquiry...

Procedural rules cannot be ignored even if litigant is Government/ Revenue and Revenue should not follow tendency of blaming Advocate or procedural rules for dismissal of appeal

CIT Vs. M/s. Parle Bisleri Ltd. (Bombay High Court) - Bombay High Court held in the case of CIT Vs. M/s. Parle Bisleri Ltd. that Procedural rules cannot be ignored even litigant is Government/ Revenue and Revenue should not follow tendency of blaming Advocate or procedural rules for dismissal of appeal...

Legislative Provisions cannot be amended by CBDT in exercise of its Power U/s. 119 of Income Tax Act, 1961

CIT Vs S.V. Gopala Rao (Supreme Court of India) - Hon’ble Supreme Court held that such legislative provisions cannot be amended by CBDT in exercise of its power under Section 119 of the Act. The High Court has, therefore, rightly held the circular ultra virus and quashed the same....

Additional grounds with evidences admitted by Tribunal for the sake of justice

Nivea India Private Ltd Vs DCIT (ITAT Mumbai) - The learned AR argued the assessee was entitled to raise additional ground of appeal before the Tribunal, even though the claim had not been made either before Income-tax Officer/AO or the First Appellate Authority. It was further argued that the additional ground of appeal raised by assessee was pu...

Registration U/s. 12AA cannot be denied for mere non filing of Return

CIT (Exemptions) Vs. M/s Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (Punjab & Haryana High Court) - Advocate Akhilesh Kumar Sah Just because the assessee has not filed income tax returns in earlier years, it can not be said that the activities of the assessee of the charitable trust / society were not genuine and grant of the registration under section 12AA cannot be denied...

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Recent Posts in "Akhilesh Kumar Sah" | Total 79 Posts

Before Passing an Order U/s. 263 Principal CIT or CIT has to do their Own Enquiry

PCIT vs. Delhi Airport Metro Express Pvt. Ltd (Delhi High Court) -

Before Passing An Order Under Section 263 Principal Commissioner Or Commissioner Of Income Tax Has To Make His/Her Own Enquiry...

Posted Under: Income Tax | Judiciary | Delhi High Court

Procedural rules cannot be ignored even if litigant is Government/ Revenue and Revenue should not follow tendency of blaming Advocate or procedural rules for dismissal of appeal

CIT Vs. M/s. Parle Bisleri Ltd. (Bombay High Court) -

Bombay High Court held in the case of CIT Vs. M/s. Parle Bisleri Ltd. that Procedural rules cannot be ignored even litigant is Government/ Revenue and Revenue should not follow tendency of blaming Advocate or procedural rules for dismissal of appeal...

Posted Under: Income Tax | Judiciary | All High Courts, Bombay High Court

Legislative Provisions cannot be amended by CBDT in exercise of its Power U/s. 119 of Income Tax Act, 1961

CIT Vs S.V. Gopala Rao (Supreme Court of India) -

Hon’ble Supreme Court held that such legislative provisions cannot be amended by CBDT in exercise of its power under Section 119 of the Act. The High Court has, therefore, rightly held the circular ultra virus and quashed the same....

Posted Under: Income Tax | Judiciary | Supreme Court of India

Additional grounds with evidences admitted by Tribunal for the sake of justice

Nivea India Private Ltd Vs DCIT (ITAT Mumbai) -

The learned AR argued the assessee was entitled to raise additional ground of appeal before the Tribunal, even though the claim had not been made either before Income-tax Officer/AO or the First Appellate Authority. It was further argued that the additional ground of appeal raised by assessee was purely legal in nature....

Posted Under: Income Tax | Judiciary | All ITAT, ITAT Mumbai

Registration U/s. 12AA cannot be denied for mere non filing of Return

CIT (Exemptions) Vs. M/s Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (Punjab & Haryana High Court) -

Advocate Akhilesh Kumar Sah Just because the assessee has not filed income tax returns in earlier years, it can not be said that the activities of the assessee of the charitable trust / society were not genuine and grant of the registration under section 12AA cannot be denied...

Posted Under: Income Tax | Judiciary | All High Courts, Punjab and Haryana HC

Notice under section 143(2) has to be served within stipulated time

According to section 143(2) of the Income Tax Act, 1961(for short the Act), where a return has been furnished under section 139 of the Act, or in response to a notice under section 142(1) of the Act, the Assessing Officer(AO) or the prescribed income-tax authority, as the case may be, if, considers it necessary or expedient to ensure that...

Posted Under: Income Tax | Judiciary | All ITAT, ITAT Jaipur

USA is not a person or authority under the Indian Income Tax Act

Spectrum Coal & Power Ltd Vs ACIT (ITAT Mumbai) -

USA is not a person or authority under the Indian Income Tax Act, subsidy or grant received from it does not attract Explanation 10 to section 43(1), extraction of coal from mines and processing thereof tantamounts to production...

Posted Under: Income Tax | Judiciary | All ITAT, ITAT Mumbai

Extend Due Dates for Composite scheme & GST Return filing

There are many assessees who are still in the process of migration & many files have not been yet converted at the GST portal as final due to some technical and procedural problems. Also, there are problems in respect of claim of ITC in filing of GST Returns....

Posted Under: Income Tax | Articles

Reimbursement of Actual Expenditure does not attract Section 194C & 40(a)(ia)

ACIT (TDS) Vs St. Mary's Rubbers Private Limited (ITAT Cochin) -

Ld. AR submitted that the Delhi Bench of the Tribunal in the case of ITO vs. Deepak Bhargawa in I.T.A. No.343/Del/2012 dated 13.11.2014 had clearly held that section 194C would not be applicable for reimbursement of expenditure....

Posted Under: Income Tax | Judiciary | All ITAT, ITAT Cochin

Request to extend due date of filing ITRs from 31st July, 2017 to 30th Sep, 2017

Due to the implementation of the GST law from 01.07.2017 and the necessity of linking of PAN with Aadhaar Number from 01.07.2017 while filing ITR, has caused severe problems to tax-payers....

Posted Under: Income Tax | Articles

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Akhilesh Kumar Sah

Extend Due Dates for Composite scheme & GST Return filing

Request to extend due date of filing ITRs from 31st July, 2017 to 30th Sep, 2017

Good knowledge of law a must for those in practice

Maintenance of accounts and records under CGST Rules, 2017

Claiming of Expenditure on Puja Expenses as Business Expenditure

Before Passing an Order U/s. 263 Principal CIT or CIT has to do their Own Enquiry

Procedural rules cannot be ignored even if litigant is Government/ Revenue and Revenue should not follow tendency of blaming Advocate or procedural rules for dismissal of appeal

Legislative Provisions cannot be amended by CBDT in exercise of its Power U/s. 119 of Income Tax Act, 1961

Additional grounds with evidences admitted by Tribunal for the sake of justice

Registration U/s. 12AA cannot be denied for mere non filing of Return