Fact of the case is cash sale and reply of notice by the assessee. ..
Adverting first to ground no.1 in the appeal, facts, in brief, as per relevant orders are that return declaring income of ``4,18,02,660/- filed on 31.03.2006 by the assessee, a real estate company, after being processed u/s 143(1) of the Income–tax A..
Brief facts are the assessee is engaged in business of manufacturing and trading of perfumery compounds, aromatic chemicals & other oils. Survey operations were carried out in the case of M/s. Surya Vinayak Industries Ltd. (SVIL) and associated conce..
It would be relevant to recount the facts of the case in brief. The assessee’s return of income for the year, filed on 30-11-2006 at a loss of Rs.226.07 lakhs, was selected for scrutiny, serving notice u/s. 143(2) of the Act. There being no response ..
Brief facts are: Survey proceedings u/s 133Awere conducted by Income-tax department on 29-1-2004 in the office premises of Executive Engineer, Civil Construction Division-II, Dhalipur, Dehradun. It was found that vide Hon’ble Supreme Court order, a..
Facts, in brief, as per relevant orders are that assessment in this case was completed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the Act) vide order dated 09.10.2009,determining income of ``4,45,81,010/- , in pursuance to ret..
The relevant facts of the case are that the deceased workman was working as a clerk with the petitioner bank and during the relevant period he was posted at its G.B. Road Branch in Delhi. He was charge-sheeted on 20th December, 1996 on the following ..
This only issue in this appeal of assessee is against the order of CIT(A) in confirming the disallowance of interest expenditure by invoking the provisions of section 14A of the Act read with Rule 83(2)(ii) of the Income-tax Rules, 1962 (hereinafter ..
On the facts and in the circumstances of the case, the Commissioner of Income Tax (Appeals) has erred in allowing relief of Rs.12,23,979/- on account of allowable expenses under Section 40(a)(ia) ignoring the decision of the Hon’ble Supreme Court in ..
The brief facts of the case are that vide assessment order dated 29.12.2009, passed u/s 143 (3) of the IT Act, the income of the assessee was assessed at nil after adjusting brought forward losses. The Assessing Officer observed that the assessee had..
Briefly stated the facts giving rise to this appeal are that the Draft Order u/s 144C of the Act dated 17.12.2009 was passed and served on the assessee. The assessee filed objection u/s 144C(2)(b) of the Act on 19.1.2010 before DRP-II against the sam..
These appeals have been preferred by the second accused. Though, in all eight persons were accused of the alleged offences, records reveal that accused Nos. 7 and 8 were absconding even at the time of filing of the charge sheet and hence as many as s..
This case was listed for hearing before the Tribunal on 28-8-2012 and for this assessee was informed. Today i.e. on 28-8-2012 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed be..
The brief facts of the case are that the assessee filed its return of income for the relevant year on 31-10-2007, admitting a tax liability of Rs.8,95,556/- under the Minimum Alternate Tax (MAT) provisions, per section 115JB of the Act. A tax credit..
This writ petition has been filed on behalf of the Readers Grade- I/Senior Assistants, Readers Grade-II/Assistants, Readers Grade- III/U.D.Cs. and Ahlmads/Assistant Ahlmads/L.D.Cs. of the District Courts of Delhi. They have challenged the minutes of ..
On the facts and circumstances of the case, Ld. CIT(A)- XXVIII, New Delhi erred in deleting the addition of ` 1,54,90,828/- as a question of law in involved in this case i.e., whether non-compete fee/commission is to be assessed as business income or..
The facts in brief. The assessee is a company engaged in the business of running of hospitals under the brand name “Metro” in various parts of the country. The company has high expertise in operating and managing Nursing Homes/Hospitals specially wit..
Briefly stated, the facts of the case are that the assessee filed his return for AY 2006-07 on 31.3.2007 declaring an income of Rs.2,45,570 and the return was processed and subsequently selected for scrutiny on the basis of AIR information received. ..
The learned Single Judge has noticed that the matters, though in diversity of facts, entail common question of law relating to interpretation of Sections 48, 51 & 53 of the Delhi Land Reforms Act, 1954 (DLR Act) i.e. who is to succeed to/inherit the ..
Briefly stated the facts of the case are that the assessee filed his return declaring an income of Rs. 1,82,480 for AY 2005-06. Subsequently, the case was selected for scrutiny through CASS and a notice u/s 143(2) of the Income Tax Act, 1961 dated 11..
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