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Pages : 4 Displaying 1 - 20 of 69 in 4 pages
Others : Whether assessments which have attained finality u/s 153A can be disturbed or varied if no incriminating material is found qua the addition made?

Assessee is an individual having salary income and income from other sources. Return of income for A


Others : Whether refund of Self-Assessment Tax is entitled to interest u/s 244A?

The petitioner filed its return of Income declaring a total income of Rs.13.12 crores. The tax payab


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


Others : Whether reopening of assessment u/s 147 amounts to an impermissible review if “reasons to believe” are not based on new “tangible materials”?

The respondent AO re-opened the assessment by notice u/s 147 after sending a notice of scrutiny and


Income Tax : Whether retracted statement can form the basis of reopening of assessment under section 147 of Income Tax Act and whether Protective assessment without substantive assessment is permissible?

The assessee company is a non-banking finance company engaged in the business of consultancy, invest


Others : Whether addition can be made in a search assessment u/s 153A which is not pending?

A search and seizure operation u/s 132 of the Income-tax Act, 1961 was carried out on 31.07.2008. As


LAW : Whether AO is entitled to levy penalty under section. 271(1)(c)/ 271(1B) on issues other than the specific issues mentioned in assessment order?

The following questions of law have been raised by the Revenue in the appeal.(i) Whether the ITAT er


Income Tax : Whether benefit of extended period of limitation under explanation 3 of Sec. 153(3) and Sec.267 to pass assessment order pursuant to finding/ direction of appellate authority available if assessee was not given a specific opportunity of being heard?

The assessee is a trustee in three different trusts. CIT(A) held that the trusts were not valid trus


Income Tax : Penalty proceedings and assessment proceedings are two distinct and independent proceedings

In brief the facts are that in this case return of income was filed by the assessee declaring a loss


Income Tax : Assessment of income received by minor as gift

We have heard the arguments of both the sides and perused the material placed before us. The facts o


Income Tax : Reopening of the assessment under Section 148

On the facts and circumstances of the case the ld.CIT(A) erred in deleting the addition of Rs.2,26,2


Income Tax : Quashing the gift-tax assessment: Transfer of shares

The facts: The assessee, being the owner of 6000 fully paid up equity shares executed a deed of


Income Tax : Confirmations of creditors is mandatory for assessment proceedings

On the facts and circumstances of the case and in law, the CIT(A) erred in granting relief in respec


Income Tax : Allow ability of expenditure for Income tax assessment

The facts of the case of the appellant are very simple in the sense that the assessee firm has debit


Income Tax : Once registration is granted, it is for the AO while framing assessment to consider the other provisions of the Act

At the outset, it is to be mentioned that none present from the assessee side but after going throug


Income Tax : Objection to notice must be disposed of first and only thereafter assessment can be proceede

As per a Supreme Court decision, objection to notice must be disposed of first and only thereafter a


Income Tax : In case of developer firm it is not necessary that in every assessment year actual construction activity should be carried out

The Learned CIT (Appeals) failed to appreciate that the amount offered during Survey u/s 133A carrie


Income Tax : Sec 234D is applicable only on regular assessment year and difference in depreciation due to exchange rate need to transfer to PL account as per AS-11.

That on facts and in law, the CIT(A) erred in upholding disallowance of additional depreciation to t


Income Tax : As per IT circular May 15’2008 if the same issue in respect of the same assessee for other assessment year department cannot file appeal if tax effect less than 4 lakh

Before us, both the learned Representatives agree that the tax effect in the Revenue’s appeal is les


Income Tax : If an issue decided consistently in a particular manner for earlier assessment years than rental income from factory building is to be treated as business income

We have heard the submissions of both the parties and perused the material available on record and t



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