Income Tax Judgements

M/s VSR Enterprises, New Delhi ITO, New Delhi

Guest 29 May 2021 at 11:10

This appeal filed by the assessee is directed against the order dated 29.01.2016 of the learned CIT(A)-17, New Delhi, relating to Assessment Year 2007-08.

Posted in Income Tax | 118 Views

Can AO include roads under the definition of Building for depreciation purposes even though the appellant has rights in the developed Toll Road?

Guest 29 May 2021 at 11:10

Both appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are directed against the order of learned CIT(A)-35, New Delhi both dated 02.02.2017.

Posted in Income Tax | 158 Views

Karuna Atal, Delhi ITO, Ward-35(5), New Delhi

Guest 29 May 2021 at 11:10

This appeal by the assessee for the assessment year 2014-15 is directed against the order of learned CIT(A)-12, New Delhi dated 07.05.2018.

Posted in Income Tax | 135 Views

Appeal against levy of penalty of Rs.1,44,200/- by the AO u/s 271(1)(c) of the Income Tax Act

Guest 29 May 2021 at 11:10

This appeal filed by the assessee is directed against the order dated 28th January, 2019 of the CIT(A)-4, Kanpur, relating to the A.Y. 2014-15.

Posted in Income Tax | 360 Views

Can the assessee claim deduction of the cost of land, which is now given as a parking space to shop owners?

Guest 29 May 2021 at 11:10

This appeal is filed by M/s Crown international, assessee- Appellant for assessment year 2014 – 15 against the order passed by THE COMMISSIONER OF INCOME TAX (A) – 14, New Delhi [ The ld CIT (A) ] dated 14/01/2019 wherein the addition made by the lea

Posted in Income Tax | 138 Views

In case of any infirmity/defect in filing of ITR, before charging of maximum marginal rates, CPC is required to give an opportunity u/s 139(9) of the IT Act

Guest 28 May 2021 at 16:13

These two appeals filed by the assessee for the assessment years 2014-15 & 2017-18 are directed against two different orders of learned CIT(A)-40, New Delhi both dated 26.07.2019.

Posted in Income Tax | 231 Views

Assessee appeals that the Ld.CIT(A)-XII has dismissed the appeal without affording proper opportunity to the assessee

Guest 28 May 2021 at 16:13

This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A)-12, New Delhi dated 27.11.2019.

Posted in Income Tax | 111 Views

Assessee appeals that learned CIT(A) has erred in law and facts of the case by confirming the addition of Rs.25 lacs

Guest 28 May 2021 at 16:13

This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of learned CIT(A), New Delhi dated 05.12.2019. The assessee has raised following grounds of appeal:-

Posted in Income Tax | 144 Views

A power of attorney holder cannot be treated as rightful owner of the income which has arisen on the sale of a particular property

Guest 28 May 2021 at 16:13

Present two appeals are directed at the instance of the assessee against common order of the ld.CIT(A)-4, Baroda dated 17.12.2015 passed for the assessment years 2003-04 and 2004-05.

Posted in Income Tax | 119 Views

Has the ld.CIT(A) erred in allowing exemption when issue of eligibility of registration under section 12A of the Act has not attained finality?

Guest 28 May 2021 at 16:13

The above three appeals are directed at the instance of the Revenue against the orders of the ld.CIT(A)-9, Ahmedabad of even dated i.e. 12.12.2018 for the above three assessment years. All these three appeals are disposed of by this common order for

Posted in Income Tax | 130 Views