The observation of the case is giving rise to the aforesaid substantial question of law are these. The assessee is a partnership firm consisting of two partners namely Manoj Gupta and his wife Shallu Gupta. It filed a return of income on 02.12.2003 ..
The brief facts of this issue are that while doing the scrutiny assessment Assessing Officer has added an amount of Rs.23,49,260/- by observing that: “During the course of survey, a compact disc containing books of a/cs. were impounded. The print ..
This intra court appeal impugns the order dated 22nd December, 2010 of the learned Single Judge dismissing in limine WP(C) No. 8558/2010 preferred by the appellant. The said writ petition was preferred impugning the decision dated 12th November, 2010..
From the observation we came to know that only claiming fact is not enough to appreciate the appropriate authority to accept the contention and decide in favor of the appellant, the appellant must give proper supporting evidence. ..
The brief facts of the above issue are that it was found by the Assessing Officer that the assessee has allowed M/s. Hutchison Max Telecom Ltd. to erect the tower on their terrace in consideration of an amount of ` 5,93,700 and claimed as income from..
As per version of the complainant namely Kamini, she had come into contact with the accused/petitioner no.1 namely Ankur Bhanot on the Facebook, wherein he had proposed her for marriage. In pursuance thereto a Roka ceremony was held in Amritsar, wher..
The petitioner before us is teaching in Ramjas College of Delhi University and took over charge as its Vice-Principal in January, 2007. 04 male students of the College submitted complaints alleging sexual harassment at the hands of the petitioner, to..
The brief facts leading up to the filing of the present appeals may be noticed. M/s. Harsh International Pvt. Ltd., one of the appellant, herein, is a company engaged in the manufacture of chewing tobacco. It was registered under the Central Excise L..
Briefly stated, the facts of the case are that the assessee filed its return of income on 30.10.2002, inter alia claiming the deduction u/s.80HHC. The return was proceeded u/s.143(1)(a). There was no regular assessment under the provisions of the Act..
Observation of the case is When witnesses from distant places are sought to be summoned, early conclusion of the trial becomes so much more difficult apart from the fact that the prosecution will have to bear additional burden by way of travelling ex..
By way of this writ petition, the petitioner has challenged the show cause notice dated 02.02.2010 pertaining to the assessment year 2003-2004 primarily on the ground that the said show cause notice is barred by time. By virtue of the said show cause..
The petitioner had filed return of income for the assessment year in question under Section 139(4) of the Act on 6th October, 2010. The contention of the petitioner is that the Assessing Officer could have initiated scrutiny assessment proceedings by..
Facts - The petitioner by way of Agreement transferred land to the respondent - the Collector, Porbander , Revenue Department, State of Gujarat said lands were transferred to the respondent without prior permission of the Collector and as such the p..
One Smt. Batasi Devi (PW.2) lodged an FIR on 2.2.1996 in Haraiya Police Station alleging that her daughter Renu, aged 5-6 years, was found dead on her cot in Muradipur, the village of her maternal grandmother on 30.1.1996 at about 9.00 p.m. Initially..
The factual matrix of the case is that the assessee-company is engaged in the business of licensing, manufacturing, distribution and selling of diamonds under the brand “Nakshatra”. In the course of scrutiny proceedings, the Assessing Officer noted t..
In paragraph 2 of the judgment, it was pointed out by this Court that the learned counsel for the assessee/appellant confined his grievance only to disallowance of payment of `2,00,000/- made to one Mr. Sunil Kumar. This issue has been considered and..
The Arbitrator commenced proceedings and a statement of claim was filed on behalf of the respondent. The appellant filed its defence statement-cum-counter claim and, the case was listed for admission / denial of documents on 30.04.2003. The appellant..
In the facts and circumstances of the case and in law the learned CIT(A) has erred in directing the AO tog grant exemption u/s. 11 of the I.T Act to the assessee trust when the order dt. 31.12.2008 u/s. 12AA(3) of the Act has been appealed before the..
Facts, in brief, as per relevant orders are that return declaring nil income filed by the assessee, was selected for scrutiny with the service of a notice u/s 143(2) of the Income-tax Act, 1961 (hereinafter referred to as the Act), issued on 27th Aug..
The brief facts of the case are that the petitioner joined the services of the respondent bank as a clerk in December, 1969 and has arisen upto the position of Chief Manager of the bank. On 30.01.2007, respondent had served memorandum of even date..
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