Judgements and Orders, Supreme Court and High courts of India

Section 143(2) proviso applies in case of return filed u/s 139(1) of the Act and not qua revised return u/s. 139(5) of the Act.

Guest 19 April 2021 at 11:19

These assessee’s and Revenue’s cross appeals for Asst. Year 2014-15 arisefrom the Commissioner of Income Tax (Appeals)-10, Hyderabad’s orderdt.26.08.2019 passed in case No.0220/CIT(A)-10/2016-17, in proceedings under Section 143(3) of Income Tax Act,

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Erred in not allowing deduction u/s. 54F of the Income Tax Act

Guest 19 April 2021 at 11:19

These assessee’s and Revenue’s cross appeals for Asst. Year 2014-15 arisefrom the Commissioner of Income Tax (Appeals)-10, Hyderabad’s order dt.26.08.2019 passed in case No.0220/CIT(A)-10/2016-17, in proceedings under Section 143(3) of Income Tax Act

Posted in Income Tax | 165 Views

Shri Tirath Ram Sahni,, Ahmedabad DCIT, Circle-3(3),, Ahmedabad

Guest 19 April 2021 at 11:19

These seventeen appeals filed by different assessees except ITA No. 1562/Ahd/2018, 19/Ahd/2020 & 199/Ahd/2020 & C.O. No. 177/Ahd/2019 filed by revenue, arise from order of the CIT(A), in proceedings under Income Tax Act, 1961; in short “the Act”.

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Vinodkumar Shyamlal Toshniwal,(Prop. Micro Metal), Bhavnagar The DCIT, Circle-1,, Bhavnagar

Guest 19 April 2021 at 11:19

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad (‘CIT(A)’ in short), dated 01.12.2017

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ACIT, Circle-3(3), Ahmedabad Mohamadiqbal Ganibhai Meghreji, Ahmedabad

Guest 19 April 2021 at 11:19

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Appeal with reference under section 143(3) r.w.s. 147 of the Income Tax Act, 1961

Guest 19 April 2021 at 09:59

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad (‘CIT(A)’ in short), dated 27.07.2018 arising in the assessment order dated 27.09.2017 passed by the Assess

Posted in Income Tax | 235 Views

Assessee’s appeal liable to be dismissed as per provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963

Guest 19 April 2021 at 09:59

This appeal is filed by the assessee against the order of the ld CIT(A)-XXVIII, New Delhi dated 15/03/2010 for Assessment Year 2006-07.

Posted in Income Tax | 118 Views

Ground of appeal is a deletion of the addition made u/s. 68 of the Income Tax Act

Guest 19 April 2021 at 09:59

The aforesaid appeals have been filed by the Revenue against separate impugned order of even date, 29.01.2016 passed by ld. CIT(A)-I, New Delhi for the quantum of assessment passed u/s.143(3) for the Assessment Year 2012- 13. In both the appeals, the

Posted in Income Tax | 97 Views

Reopening of case due to involvement of assessee in bogus purchases/accommodation entries

Guest 19 April 2021 at 09:59

This appeal filed by the assessee is directed against the order dated 15th September, 2015 of the CIT(A)-17, New Delhi, relating to assessment year 2006-07.

Posted in Income Tax | 146 Views

Deletion of the addition made by the AO on account of disallowance under Section 14A.

Guest 19 April 2021 at 09:58

This appeal by the Revenue and the Cross objection by the assessee are directed against order dated 30/07/2017 passed bythe Learned Commissioner of Income-tax (Appeals)-1, Gurgaon [in short ‘the Ld. CIT(A)’] for assessment year 2009-10. The respecti

Posted in Income Tax | 90 Views