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Search Results for : application

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Pages : 2 Displaying 1 - 20 of 28 in 2 pages
Others : Whether Notice & Assessment order u/s 143(2) are void for non-application of mind by AO if that case is selected for scrutiny under CASS (Computer assisted Scrutiny Selection) ?

The case was selected for scrutiny as per computer selection. Appellant contended that there was no

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Others : Application for maintenance (U/S 24-HMA) has to be decided first before an order for filing WS is passed against the applicant

It is very unfortunate litigation between the husband/petitioner and wife/respondent who are Advocat

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Income Tax : Application for admission additional evidence citing proper reason cannot be rejected

Ld. Counsel for the assessee contends that assessee’s assessment in question was framed u/s 143(3) m

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Income Tax : Absence without application for adjournment can treat the appeal dismisses

However at the time of hearing, no one was present on behalf of the assessee. The appeal was passed

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Income Tax : Is transfer constituted application of income under Section 11(1)(a) of 1961 Act subject to condition

Whether amounts transferred by the assessee to Mandi Parishad would constitute application of income

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Income Tax : Rejection of application of renewal of exemption under section 80 cannot be made arbitrarily

The Learned Director of Income Tax - (Exemption) has passed the order of Rejection of Application of

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Income Tax : Every Judicial authority must pass a reasoned order, which should reflect application of mind by the concerned authority

Fact of the case is cash sale and reply of notice by the assessee.

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Income Tax : Depreciation under section 32 when the cost had already been claimed in the preceding year by application of Income

Facts, in brief, as per the relevant orders are that return declaring income of `1,92,16,940/- filed

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Income Tax : In case of non appearance without application by appellant Rule 19 is applied

At the time of hearing, none has put in appearance on behalf of the assessee. Also, no adjournment a

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Income Tax : Non communication of application for absence or adjournment may deserved the appeal to be dismissed

If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in t

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Income Tax : Non appearance without application for adjournment can make the appeal deserve to be dismissed

None appeared on behalf of the assessee when the appeal was called for hearing nor any request for a

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Income Tax : Application under sec 12AA/80G cannot be rejected without giving opportunity for submission of all documents

Brief facts of the case explained below: The assessee moved applications u/s 12A(1)(aa) and U/s

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Income Tax : In the presence of full disclosure of source of share application money AO cannot raise question on that

The brief facts of the case are that assessee has filed its return of income on 30.3.2003 declaring

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Income Tax : If CIT exercise power under sec 250(4) the AO need not be given any opportunity and if CIT acts on application under Rule 46A opportunity to AO is mandatory

At the very outset, Ld. DR submitted that with respect to all the three additions of Rs.4,37,45,772/

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Income Tax : In case of share application money received the relation and the source of the money of applicant need to be disclose

Brief facts of the issue are that while during the scrutiny assessment, the Assessing Officer observ

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Income Tax : As per sec 254(2) if period of limitation is given for rectification of the order than application for rectification is to be accepted made within the period

Firstly it is noticed that this ground arises very much from the order passed by the learned CIT(A).

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Income Tax : Principal of res-judicata has no application in IT Act and finding of particular assessement year cannot be binding on subsequent year

Facts, in brief, as per relevant orders are that assessment in this case was completed u/s 143(3) of

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Income Tax : If after filling appeal the assessee is not interest to appear on hearing without application for adjournment it can cause dismissal of the appeal

This appeal was fixed for hearing on 16.01.2012. However, despite notice, none appeared on behalf of

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Excise : 2. As per Rule 3 manufacturer who intends to use goods at concessional rate should make application to Asst or Deputy Commissioner of Central Excise

The facts very briefly are that the appellant produces inter alia Reduced Crude Oil (for short “RCO”

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Income Tax : In the absence of appearance on the date of hearing and absence of application for adjournment may cause the appeal dismissed

When the matter was called on for hearing, nobody appeared on behalf of the assessee nor was any app

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