In the grounds of appeal, the assessee has taken one legal plea that while rejecting the assessee’s application for renewal of exemption u/s 80G filed on 24.12.2011, the learned DIT(E) has ignored the amendment made in Section 80G(5)(vi) by the Finan..
Facts of the case in brief are that the A.O. noted that the assessee has received Sales Tax incentive of Rs. 12,94,109/- in respect of Unit I and Sales Tax incentive of Rs. 84687/- in respect of Unit II on which deduction u/s 80IB has been claimed. A..
The grounds of appeal raised by assessee read as under :- “1. For that the order of assessment as well as order of appeal is bad in law and should quashed. 2. For that the written submission filed in appeal was not considered. 3. For that the re..
That, on the facts and circumstances of the case, the Ld. C.I.T.(A) has erred in law in accepting fresh evidences filed by the assessee without calling for remand report from the AO, which is in contravention of the provision of Rule 46.” Same common..
ITA No. 3871/Mum/2008 filed by the assessee is directed against the order dated 8.2.2008 of the Commissioner of Income Tax (A)- XXII, Mumbai relating to Assessment Year 2004-05. ITA No. 87/Mum/2010 filed by the assessee is directed against the order ..
In appeal for the assessment year 2001-02, the Revenue assails deletion of additions of Rs.3,60,000/- and Rs.1,56,388/- made by the ld. CIT(A). During the course of hearing, it was admitted by the ld. DR that the tax effect in this case was less than..
Facts of the case in brief are that the A.O. during the course of assessment proceedings noted that the assessee has earned exempt dividend income of Rs. 4,63,50,000/- on investments made. He noted that the assessee has borrowed interest bearing fun..
This appeal by assessee is arising out of order of CIT(A), Durgapur in Appeal No.75 / CIT(A)/DGP/2009-10 dated 28.02.2011. Assessment was framed by ITO, Ward-1(3), Durgapur u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”..
The facts are that the assessee filed his return on 30.07.2007 declaring total income of Rs. 3,81,368/-. The return was processed u/s 143(1) at the returned income. Thereafter, the case was taken up for scrutiny. The assessee has derived salary incom..
The appeal was filed on 08.12.2010 when an acknowledgement cum- notice was served on the bearer under which the appeal was fixed for hearing on 10.02.2011. None attended on that date. Thereafter, another notice dated 07.10.2011 was served on the asse..
Brief facts of this issue are that during the year, the company has written off unsecured loans to the tune of Rs.52.75 lakhs and it is mentioned in the schedule-L i.e., notes forming part of accounts that there was no claim from the loan creditors a..
The above appeal is filed by assessee against the order dated 01.06.2009 of the ld. CIT-XII (Admn.), Kolkata pertaining to A.yr. 2005-06. This appeal is against order u/s 263 of the IT Act wherein the ld.CIT(Admn) has directed the AO to make disa..
The present appeal is filed by the revenue against the ld. CIT(A)’s order dated 22.11.2010 passed in the matter of an assessment made by the Assessing Officer u/s 115WE(3) of the Income Tax Act, 1961 for the A.Y. 2006-07. The only ground raised by th..
I have heard Ld. DR Shri R. Gupta and gone through facts and circumstances of the case. I find that the assessee has purchased fixed deposit from ITC Classic Finance Ltd. On 27.06.1995 vide receipt no. 02/199506/53666C/53667C/53702C at Rs.12,600/- (i..
This appeal filed by the assessee is directed against the order passed by the CIT(A) dated 2nd June, 2011 for Asstt. Year 2005-06. The grounds of appeal read as under: “That order passed u/s 250(6) of the Income Tax Act, 1961 by the ld. CIT(A)-II,..
In completing the assessment, the assessing authority has made addition of ` 49,534/- as disallowance of interest attributable to loan creditors. The assessee’s books of accounts contained loan credits brought down from the earlier assessment year an..
The first ground relates to addition of Rs.13,77,000/- made u/s 68 by the AO. During the assessment proceedings the assessee was asked by the AO to prove the identity of the lender, genuineness of the transaction and creditworthiness of the lender in..
Petitioner Ram Baran Ram has filed instant petition of writ asking for a relief for quashing of FIR of Gaunaha P.S. Case No.23 of 2009 arising out of Special P.S. Case No.25 of 2009 as well as Gaunaha P.S. Case No.01 of 2010. The shorn of unnecessar..
The petitioners are aggrieved by the communications dated 5/10/2011 and 21/10/2011 whereby the petitioners are informed that the All India Council for Technical Education (AICTE) as well the Appellate Committee of the AICTE respectively, have decline..
The tax effect in this case is found to be less than `.3 lac, the limit prescribed under Instruction No. 3/2011 dated 09.02.2011 and when ld. DR was apprised of this fact, he could not controvert the same and he was also unable to show that the case ..
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