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Commissioner of Income Tax vs Assessee, Appeal Dismissed for Want of Committee on Disputes Approval – Delhi High Court | ITA No. 1336/2008
Facts of the
Case
The Revenue preferred an appeal before the Delhi High Court.
During consideration of the appeal, it was found that approval from
the Committee on Disputes had not been obtained.
The require...
Commissioner of Income Tax v. Assessee Company – Allowability of Advance Customs Duty Paid Under Section 43B and Exclusion from Closing Stock | Delhi High Court
Facts of the CaseThe Revenue filed an appeal under Section 260A of
the Income-tax Act, 1961 challenging the order of the Income Tax Appellate
Tribunal (ITAT) relating to Assessment Year 1995-96.The Assessing Officer ha...
Commissioner of Income Tax-XVII v. M/s Dewan Chand | Delhi High Court on TDS Default under Sections 201(1), 201(1A) and Applicability of Section 194C
Facts of the CaseThe Revenue filed appeals against a common order
passed by the Income Tax Appellate Tribunal concerning Financial Years 2001-02
to 2004-05.The Assessing Officer held that the assessee had
failed to es...
Commissioner of Income Tax-XVII v. M/s Dewan Chand | No Assessee in Default Where Payee Has Already Paid Tax – Delhi High Court
Facts of the
CaseThe appeals arose from a common order passed by the
Income Tax Appellate Tribunal pertaining to the financial years 2001-02 to
2004-05. The Assessing Officer held that the assessee had failed to estab...
Commissioner of Income Tax-XVII v. M/s Dewan Chand | Delhi High Court on TDS Default under Sections 201(1), 201(1A) and Applicability of Section 194C
Fact of case The Revenue filed appeals against the common order
passed by the Income Tax Appellate Tribunal relating to financial years 2001-02
to 2004-05. The dispute arose regarding the assessee's alleged failur...
CIT-XVII, New Delhi vs. M/s Dewan Chand – No Assessee in Default Under Section 201(1) Where Payees Have Already Paid Tax | Delhi High Court
Facts of the
CaseThe Assessing Officer observed
that certain payments had been made by the assessee without deduction of tax at
source. Although it was accepted that if the recipients had already paid tax on
the inco...
Commissioner of Income Tax vs. Assessee: Dismissal of Penalty Proceedings Upon Dismissal of Quantum Appeals under Section 271(1)(c)
Facts of the CaseThe case before the Hon’ble Delhi High Court in ITA
316/2008 and ITA 317/2008 emerged out of a long-standing dispute concerning
penalty proceedings initiated by the Revenue Department against the
re...
Commissioner of Income Tax (Central - I) vs. M/s P.P. Jewellersunder Section 260A of the Income Tax Act, 1961
Facts
of the Case·
Parties involved: The revenue preferred an appeal under Section 260A
of the Income Tax Act, 1961 against the assessee, M/s P.P. Jewellers.· &nb...
THE COMMISSIONER OF INCOME TAX-V v. NATRAJ STATIONERY PRODUCTS (P) LTD: DELHI HIGH COURT UPHOLDS CONTINUITY OF TAX HOLIDAY BENEFITS UNDER SECTION 80-IB(3)(i) FOR SMALL-SCALE INDUSTRIAL UNITS SET UP IN THE INITIAL ASSESSMENT YEAR OF 1994-95
Facts
of the Case·
Assessee Setup: The respondent/assessee set up an industrial
undertaking for manufacturing photo albums and commenced production on March
24, 1994. ...
Commissioner of Income Tax vs. M/s DCM Sriram Consolidated Ltd: Computation of Book Profits Under Section 115JA for Captive Power Generation
Facts
of the CaseThe case entered the High Court via an
appeal under Section 260A of the Income Tax Act, 1961 filed by the Revenue
(Commissioner of Income Tax). The appeal targeted an order passed by the Income
Tax A...