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..
Facts in brief:– The assessee, a company, is engaged in the business of printing of newspapers and periodicals. It filed its return of income declaring total income at ` nil on 30th October 2007. The Assessing Officer passed an order under section 14..
Permission to withdraw the appeal made by the appellant..
This writ petition is directed against the order dated 24.01.2012 passed by the Central Administrative Tribunal, Principal Bench, New Delhi in OA 1821/2011. The case pertains to the cancellation of the candidature of the respondent for the post of Co..
That on the facts and circumstances of the case, Ld. CIT(A), Kolkata has erred in law in directing the A.O. to treat sundry receipts of Rs.56,l0,000/- as business income without appreciating the fact that the assessee at the same time claims 60:40 di..
The facts giving rise to the present writ petition and which are necessary for a decision in this writ petition are very few. By virtue of an order dated 31.03.2008, the Income Tax Appellate Tribunal disposed of the said ITA Nos. 3584 to 3586 (Del)/2..
Interference with an order against against acquittal subject to some condition ..
The DIT (E) has erred in law and on facts and circumstances of the case in canceling the Registration u/s 12A(a) with effect from assessment year 2009-10 and onwards, discarding the fact that the Society is engaged in providing medical relief to the ..
The facts as stated in the order of Assessing Officer as well as CIT(A) are that the assessee is in the business of inbound tour operation and it provides services to foreign tourists visiting the Indian subcontinent. The assessee does not have any b..
No one was present on behalf of the assessee and no adjournment petition was also moved on behalf of assessee. At the time of hearing before us two defects were found in the receipt. Firstly the appeal is not signed by the Managing Director and secon..
On the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals) has erred in :- Deleting the addition of ` 6,33,212/- made by the Assessing Officer on account of Long Term Capital Gain u/s. 50C(1) of the Income Tax..
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