ITAT Hyderabad Venkata Siva Reddy Nellore Vs ITO Appeal Number : ITA No. 962/HYD/2017 Date of Judgement/Order : 22/11/2017 FULL TEXT OF THE ITAT JUDGMENTThis is an appeal by assessee against the order of the Commissioner (Appeals)-Tirupati, dated 30-3-2017, for the assessment year 2012-13.2. The grounds raised by assessee are as under :– “1. The… Read More »
CBDT instructions on seizure of jewellery and ornaments are discretionary ITAT Indore Shri Keshav Lila Vs. Assistant Commissioner of Income Tax-1(2) ITA No. 935/Ind/2016 Date of Judgement/Order : 19/01/2018 Related Assessment Year : 2011-12 CBDT instructions which in our view provides a guideline to the search conducting team that no seizure should be made of… Read More »
IN THE ITAT JAIPUR BENCH Narain Dutt Sharma v. Income-tax Officer, Ward- 6 (1), Jaipu VIJAY PAL RAO, JUDICIAL MEMBER AND VIKRAM SINGH YADAV, ACCOUNTANT MEMBER IT APPEAL NO. 203 (JP.) OF 2017 [ASSESSMENT YEAR 2007-08] FEBRUARY 7, 2018 P.C. Sharma and Prashant Sharma, Advs. for the Appellant. Ajay Malik (Addl. CIT) for the Respondent. ORDER Vikram Singh Yadav, Accountant Member –… Read More »
IN THE ITAT MUMBAI BENCHES ‘J’ Assistant Commissioner of Income-tax Circle-16(1) Mumbai v. Shrey Sharma Guleri Prime Channel Software Communications (P.) Ltd. JOGINDER SINGH, JUDICIAL MEMBER AND N.K. PRADHAN, ACCOUNTANT MEMBER IT APPEAL NO. 6147 (MUM.) OF 2016 [ASSESSMENT YEAR 2009-10] MARCH 22, 2018 Saurabh Rai for the Revenue. Dilip V. Lakhani for the Assessee. ORDER Joginder Singh,… Read More »
SUPREME COURT OF INDIA Director, Prasar Bharati v. Commissioner of Income-tax, Thiruvananthapuram R.K. AGRAWAL AND ABHAY MANOHAR SAPRE, JJ. CIVIL APPEAL NOS. 3496-3497 OF 2018 APRIL 3, 2018 JUDGMENT Abhay Manohar Sapre, J. – Delay condoned. 2. Leave granted. 3. These appeals are directed against the final judgment and order dated 20.11.2009 passed by the High Court of Kerala at… Read More »
IN THE ITAT AGRA BENCH Assistant Commissioner of Income-tax, Circle-1, Agra v. Nuova Shoes A.D. JAIN, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER IT APPEAL NO. 435 (AGRA) OF 2015 [ASSESSMENT YEAR 2010-11] SEPTEMBER 28, 2017 Waseem Arshad, Sr. Dr. for the Appellant. Saheb P. Satsangee, C.A. for the Respondent. ORDER A.D. Jain, Judicial Member – This… Read More »
No TDS on reimbursement of expenses if it had no income element: HC if no income is attributable to the payee, there is no liability to deduct tax at source in the hands of the tax deductor. HIGH COURT OF KARNATAKA Commissioner of Income Tax v. Kalyani Steels Ltd. MRS. S. SUJATHA AND JOHN MICHAEL CUNHA, JJ.… Read More »
HIGH COURT OF MADRAS REGEN Powertech (P.) Ltd. v. Central Board of Direct Taxes, New Delhi M. DURAISWAMY, J. W.P. NO. 24273 OF 2016 MARCH 28, 2018 Vijaya Narayanan, Sr. Counsel and R. Sivaraman for the Petitioner. Mrs. Hema Muralikrishnan, Sr. Standing Counselfor the Respondent. ORDER 1. The petitioner has filed the above Writ Petition to issue a writ of… Read More »
HIGH COURT OF GUJARAT Sahebsingh Bindrasingh Senagar (HUF) v. Chief Commissioner of Income-tax-1 AKIL KURESHI AND B.N. KARIA, JJ. SPECIAL CIVIL APPLICATION NO. 21411 OF 2017 FEBRUARY 21, 2018 Hardik V. Vora, Adv. for the Petitioner. Mrs. Mauna M. Bhatt, Adv. for the Respondent. JUDGMENT Akil Kureshi, J. – The petitioner has challenged an order dated 1.8.2017 passed by the Chief… Read More »
Issue A copy of the show cause notice u/s 274 of the Act was filed before us and perusal of the same reveals that AO has not struck out the irrelevant portion in the show cause notice The same is reproduced for the purpose of ready reference: “Have concealed the particulars of your income or… Read More »