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Others Judgments and Orders

Non-disclosure of amount in the balance of loans and advances (sec 154 for making such addition is not postulated)

 12 December 2013

This appeal has been preferred by the Revenue against the order of Commissioner of Income Tax(A)-III, New Delhi dated 1.11.2012 in Appeal No. 619/11-12/C.I.T.(A)-III for AY 2005-06..

Posted in Others |   2629 hits

Nonproduction of receipts of expenditure incurred on maintaining the corporate entity

 09 December 2013

This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09..

Posted in Others |   1970 hits

Quashing order passed by the CIT(A) "without providing the opportunity of being heard" to assessee

 05 December 2013

A brief analysis of the study depicts that though the assessee was proceeded ex-parte, the learned CIT(A) has not decided the matter on merits...

Posted in Others |   2832 hits

Disallowing the deduction claimed as amount paid towards gratuity fund for which approval from the concerned CIT is pending

 27 November 2013

The assessee is in appeal against the order dated 16.09.2009 passed by the ld. CIT(A) in the matter of an assessment made by the AO u/s. 143(3) of the Income Tax Act, 1961, (“the Act”) for the A.Y. 2004-05...

Posted in Others |   2997 hits

Expenses incurred by the assessee to maintain its corporate entity are allowable

 22 November 2013

This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-VII, New Delhi dated 24.6.2011 pertaining to assessment year 2008-09...

Posted in Others |   2765 hits

Disallowance of Expenditure & Business Expenditure

 21 November 2013

This is assessee’s appeal against CIT(A)’s order dated 2-07- 2012 relating to A.Y. 2008-09. Various grounds are raised, which in effect raise following issues: (i) disallowance of expenditure; and (ii) disallowance of business expenditure. ..

Posted in Others |   2158 hits

Application for maintenance (U/S 24-HMA) has to be decided first before an order for filing WS is passed against the applicant

 24 October 2013

It is very unfortunate litigation between the husband/petitioner and wife/respondent who are Advocates of the Supreme Court and of this Court. They got married on 25th January, 1996. However, in the year 2004, the husband, who is the petitioner herei..

Posted in Others 2 comments |   7968 hits

A party, at whose instance the reference is made, fails to appear at the hearing, the court is not bound to answer the reference

 12 June 2013

This is an appeal filed by the assessee against the order dated 02.09.2011 of CIT-XIII, New Delhi pertaining to 2006-07 assessment year. At the time of hearing no one was present on behalf of the assessee as such the appeal was passed over. In the se..

Posted in Others |   1966 hits

Distinction between an action of the tribunal or an administrative authority which is without jurisdiction and an action which is under an error of law

 10 June 2013

The petitioners carry on business, inter alia, of manufacturing dye-stuffs and dye-intermediates. In the manufacture of dye-stuffs and dye-intermediates one of the raw materials used is a product known as "Naphthalene". The main commercial source of ..

Posted in Others |   1958 hits

Removal of Sub lessee and validity of notice

 31 May 2013

(A) A lease of immovable property from year to year, or for any term exceeding one year, or reserving a yearly rent, can be made only by a registered instrument. (B) Since the lease was for a period exceeding one year, it could only have been..

Posted in Others |   2185 hits

Advance received from clients against the bookings of shops

 16 October 2012

Facts : The brief facts of the case are that the assessee is a private limited company and is engaged in the business as builder and developer. Return for the year under consideration was filed on 31.10.2007. The case of the assessee was selecte..

Posted in Others |   2602 hits

Action taken u/s 147 of the Income Tax Act, is there being no escapement of any income, conditions of section 147 were not fulfilled

 06 October 2012

The brief facts of the case are that the assessee is a company which filed return on 22.10.2003 and the return was processed u/s 143(1) of the Act on 12.1.2004. The case of the assessee was reopened u/s 147 and notice 148 of the Act was issued to the..

Posted in Others |   3349 hits

Preventive detention order in respect of a person who is already in custody in respect of criminal case :

 24 May 2012

Facts: H.S Singh was arrested by the Imphal Police under Section 302 of IPC, read with Section 25(1-C) of the Arms Act, 1959. The District Magistrate, Imphal West passed the detention order dated 30.6.2011 under the Act on various grounds with a..

Posted in Others |   2455 hits

Statutory byelaws brought into effect with the approval of SEBI under sec 9 of SCR Act 1956 prevail over the limitation Act 1963

 30 April 2012

The present petition under Section 34 of the Arbitration & Conciliation Act, 1996 (‘Act’) is directed against the Award dated 25th January 2006 passed by the learned Arbitrator (‘Respondent No.2’) holding that the claims of the Petitioner in respect ..

Posted in Others |   1692 hits

Without attending requisite law classes the question of enrollment in BCI does not arise

 23 March 2012

The appellant was employed, since the year 1992, as a Steno-typist in the Session Division, Gurgaon, Haryana. He in the academic year 1992- 93 joined the LL.B Degree Course as a regular student of D.S. College, Aligarh, Dr. Bhim Rao Ambedkar Universi..

Posted in Others 1 comments |   4673 hits

In case of unauthorized used of trade mark damage can be claim only on submission of proof of damage

 11 February 2012

In a suit for a decree of perpetual injunction restraining the defendants from infringing the trademark “Arnimax” and passing off goods under the said trademark, this application has been filed for interim reliefs. In the 1st week of October, 2009,..

Posted in Others |   1935 hits

Candidates of SC and ST declared successful in departmental exam on relaxed standard cannot be allowed to compete with General candidates

 26 November 2011

This W.P filed prayed to quash the Impugned Order of CAT Dated 17th August 2005 at Annexure F and dated 24.10.2005 at Annexure Gin so far as petitioner is concerned and direction to Respondent 1 to 4 not to disturbed the 11 SC category officers who w..

Posted in Others |   2252 hits

Without giving opportunity of being heard penalty can not be imposed under Sec 4 of Maharashtra Feeling trees Act 1964

 22 November 2011

Both these Writ Petition challenge orders dated 10.5.2011 and 25.3.2011 respectively passed by the Dy. Tree Officer & Range Forest Officer, Sawantwadi, Dist. Sindhudurg whereby in proceedings under Section 4 of the Maharashtra Felling of Trees (Regul..

Posted in Others |   2976 hits

Consideration received on protest entitled to appropriate the same against interest and not treated as consent for sec 59 and 60

 17 November 2011

Being aggrieved by the steps taken by the Respondent Corporation, the Appellant filed a Petition before the Chief Justice of the Delhi High Court to appoint an Arbitrator in terms of the arbitration clause, which was registered as Arbitration Applica..

Posted in Others |   2353 hits

Qualified candidates in waiting list for vacant seats should be given first preference or further counseling will be made for proper selection

 16 November 2011

The appellant – Orissa Private Medical and Dental Colleges Association in this appeal is impugning the Judgment and Order passed by Orissa High Court in W.A. No. 429 of 2011 dated 07.09.2011. The main issue in the judgment is the selection for the av..

Posted in Others |   2566 hits