Judgements and Orders, Supreme Court and High courts of India

The assessee is a Company and is engaged in the business of manufacturing of white crystal sugar. It filed its return of income on 25.11.2006 declaring total income of Rs.1,01,251/-. The Ld.AO complete the assessment u/s 143(3) on 31.12.2008 determin

It is pointed out that the authorities are taking coercive steps for realization of the said amount which appears to be contrary of the order of the Division Bench, as the Division Bench directed the authorities to proceed for an assessment proceedin

In brief the facts are that in this case return of income was filed by the assessee declaring a loss of Rs. 19,906/-. The assessment was completed by the A.O. u/s 143(3) of the I.T.Act at an income of Rs. 12,42,412/- by making following disallowance

This appeal has been preferred by the Revenue against the order of Commissioner of Income Tax(A)-III, New Delhi dated 1.11.2012 in Appeal No. 619/11-12/C.I.T.(A)-III for AY 2005-06

This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09

A brief analysis of the study depicts that though the assessee was proceeded ex-parte, the learned CIT(A) has not decided the matter on merits.

The assessee is in appeal against the order dated 16.09.2009 passed by the ld. CIT(A) in the matter of an assessment made by the AO u/s. 143(3) of the Income Tax Act, 1961, (“the Act”) for the A.Y. 2004-05.

This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09.

This is assessees appeal against CIT(A)s order dated 2-07- 2012 relating to A.Y. 2008-09. Various grounds are raised, which in effect raise following issues: (i) disallowance of expenditure; and (ii) disallowance of business expenditure.

It is very unfortunate litigation between the husband/petitioner and wife/respondent who are Advocates of the Supreme Court and of this Court. They got married on 25th January, 1996. However, in the year 2004, the husband, who is the petitioner herei