4 June 2019
BOMBAY HIGH COURT CIT VS AQUATIC REMEDIES PVT. LTD. 25-07-2018 I TA No. 904 OF 2016 P.C: This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 25th March, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 25th March, 2015 is in respect of Assessment Year 2004-05. 2 Revenue urges the following question of l aw, for our consideration: “Whether on the Facts and in the circumstance of the case and in l AW, the Trib...
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ITAT, DELHI PIONEER TOWN PLANNERS PVT. LTD. VS DCIT 06-08-2018 ITA No.132/Del/2018 This appeal has been filed by the Assessee against the order of Commissioner of Income Tax (Appeals)-38, New Delhi (‘CIT(A)’ for short) dated 22.12.2016 for the Assessment Year (A.Y) 2009-10 passed under section 143(3) of the Income Tax Act, 1961 (for short ‘the Act’). 2. The grounds raised by the Assessee read as follows: 1. That the impugned order of the Ld. Commissioner of Income Tax (Appeals) [hereinafter refe...
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ITAT JAIPUR SONU KHANDELWAL VS. ITO 01-09-2018 ITA Nos. 735 & 736/JP/2015 These two appeals by the assessee are directed against the two separate orders of ld. CIT(A)-I, Jaipur, both dated 07/08/2015 for the A.Y. 2006-07 and 2009-10 respectively. For the A.Y. 2006-07, the assessee has raised following grounds of appeal: “1. In the facts and circumstances of the case and in law, the Id. CIT(A) has erred in confirming the action of the Id. AO in reopening the assessment u/s 147 of Income Tax Act,...
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JHARKHAND HIGH COURT CIT VS SIDHI VINAYAK METCON LTD. I J ON 5 APRIL, 2018 Tax Appeal No. 39 of 2009 This Tax Appeal has been preferred by the Department under Section 206 A of the Income Tax Act, 1961 raising the following substantial question of law: "a) "Whether on the facts and in the circumstances of the Case the learned ITAT was justified in confirming the Order of CIT (A) who has deleted the entire addition and had failed to appreciate that the Identity of 5 Share Applicants remained unid...
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ITAT MUMBAI ACIT VS. GOLDMOHUR DESIGN & APPAREL PARK LTD. 03-09-2018 ITA NO.622/Mum/2016 The Revenue is aggrieved by the impugned order dated 30/11/2015 of the Ld. First Appellate Authority, Mumbai in setting aside the reopening of assessment holding that information was already available with the Assessing Officer while completing the assessment u/s 143(3) of the Act without appreciating the fact that explanation-1 to section 147 of the Income Tax Act, 1961 (hereinafter the Act) that the produc...
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GUJARAT HIGH COURT MUMTAZ HAJI MOHMAD MEMON VS. ITO 26-09-2018 CIVIL APPLICATION NO. 21030 of 2017 1. The petitioner has challenged a notice dated 31.03.2017 issued by the respondent Assessing Officer for reopening of the petitioner’s assessment for the assessment year 201011. 2. Facts are as under. 3. Petitioner is an individual. For the said assessment year 2010- 11, the petitioner had filed the return of income on 16.06.2010. On 28.04.2009, the petitioner had along with two other coowners, so...
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BOMBAY HIGH COURT PCIT VS. SHODIMAN INVESTMENTS PVT. LTD. 09-11-2018 I T A NO. 1297 OF 2015 P.C: This Appeal under Section 260A of the Income Tax Act, 1961 (the Act), challenges the order dated 12th December, 2014, passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 12th December, 2014 is in respect of Assessment Year 200304. 2. Revenue urges the following question of law, for our consideration: “Whether on the facts and in the circumstance of the case and in law...
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CASE LAWS SECTION - 148 Date Court Case Laws Judgment 20-04-2019 Bombay High Court Rajbhushan Omprakash Dixit VS. DCIT Against Revenue 20-04-2019 Bombay High Court Rupa Shyamsundar Dhumatkar VS. ACIT Against Revenue 09-03-2019 Bombay High Court Precilion Holdings Limited VS. DCIT Against Revenue 08-02-2019 Bombay High Court Kalsha Builders Pvt Ltd VS. ACIT Against Revenue 30-01-2019 ITAT, Jaipur M/s. Balaji Health Care Pvt. Ltd., VS ITO Against Revenue 09-11-2018 Bombay High Court PCIT VS. Shodi...
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INCOME-TAX APPELLATE TRIBUNAL, MUMBAI M/S KARGWAL PRODUCTS P. LTD. VS DCIT 26-09-2018 ITA No. 1462/Mum/2017 1. The instant appeal by the Revenue is directed against the order of Ld. Commissioner (Appeals)- 12, Mumbai dated 16th December 2016 which in turn arises from assessment order dated 30th March 2015 passed under section 143(3) read with section 147 of the Act. On service of notice of appeal the assessee has filed its cross objections. The revenue has raised following grounds of appeal: (i)...
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AHMEDABAD HIGH COURT PURVIBEN SNEHALBHAI PANCHHIGAR VS. ACIT 29-10-2018 A/ NO. 16725 of 2018 The petitioner has challenged a notice of re-opening of assessment for the Assessment Year 2013-2014. Petitioner is an individual. For the Assessment Year 2013-2014 the petitioner had filed a return of income on 8.10.2013 declaring the total income of Rs.3,10,980/ Such return was accepted without scrutiny under Section 143(1) of the Income Tax Act, 1961. To re-open such assessment, impugned notice came t...
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