Judgements by Guest

NSL Wind Power Company (Phoolwadi) Private Limited., Hyderabad Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad

Guest 29 May 2021 at 11:10

Both these appeals filed by the assessee for AYs 2012-13 and 2014-15 are directed against CIT(A) – 4 Hyderabad’s separate orders involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”.

Posted in Income Tax | 83 Views

M/s. National Textile Corporation Ltd., New Delhi ITO, New Delhi

Guest 29 May 2021 at 11:10

This appeal is filed by National Textile Corporation Ltd, assessee for assessment year 2001 – 02 against the order of The Commissioner of Income Tax (Appeals) –XVII, New Delhi dated 11 April 2014.

Posted in Income Tax | 141 Views

Valuation report of the valuer cannot be taken as yardstick for unaccounted investment

Guest 29 May 2021 at 11:10

The I.T. Appeal is filed by the Department and the Cross Objection is filed by the assessee against the order dated 3/02/2015 passed by CIT (Appeals)-15, New Delhi, for assessment year 2008-09. These were heard together and are being disposed of, for

Posted in Income Tax | 123 Views

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 | 103 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 | 142 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 | 133 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 | 353 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 | 132 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 | 214 Views