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Commissioner of Income Tax vs. Ms. Sadhna Chadha [Delhi High Court, 2003] – Taxability of Arrears of Rent Received in Subsequent Years, Scope of Annual Value under Sections 22 & 23, Applicability of Section 25B, Assessment of Rental Income, and Revenue Appeal under Section 260A of the Income-tax Act, 1961
Facts of the CaseThe assessee, Ms. Sadhna Chadha, was the lessor of a portion
of property situated at Connaught Place, New Delhi, which had been leased to
State Bank of Saurashtra. Under a lease agreement dated 1 Augus...
Vinod Aggarwal vs Income Tax Settlement Commission & Others | Deepak Aggarwal vs Income Tax Settlement Commission & Others – Power of Settlement Commission to Modify Orders under Section 245D(4) of the Income-tax Act, 1961
Facts of the CaseThe petitioners, Vinod Aggarwal and Deepak
Aggarwal, challenged the order dated 29.03.2004 passed by the Income Tax
Settlement Commission. The impugned order was passed on an application filed by...
Commissioner of Income Tax vs M/s Indocount Finance Ltd. (Delhi High Court) – Whether Higher Depreciation on Leased Trucks is Allowable When Vehicles are Used in the Business of Running Them on Hire | Section 260A of the Income-tax Act, 1961
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961 against the order passed in
favour of the assessee, M/s Indocount Finance Ltd.The controversy rela...
Shri Shyam Sales vs Income Tax Department – Attachment of Bank Accounts under Section 226(3) During Pendency of Stay Application | Delhi High Court
Facts of the
CaseThe petitioner, Shri Shyam Sales, approached the
Delhi High Court seeking issuance of a writ of certiorari for quashing notices
issued under Section 226(3) of the Income-tax Act, 1961, whereby the Inc...
Commissioner of Income Tax vs Peter Dukes (2003) – Section 260A Appeal on Deletion of Additions Towards Overtime, Overheads, Perquisites and Interest under Section 234B | Delhi High Court
Facts of the CaseThe Revenue filed an appeal before the Delhi High Court
under Section 260A of the Income-tax Act, 1961 against a consolidated order
passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench, rela...
Commissioner of Income Tax vs J. Morrison (Delhi High Court) – Sections 17(2), 234B & 260A of the Income-tax Act, 1961 | Taxability of Overtime Allowance, Employer-Paid Taxes and Interest under Section 234B
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act, 1961 challenging a consolidated order passed by the Income Tax
Appellate Tribunal (ITAT), Delhi Bench, relating to Assessment Year ...
Apparel Export Promotion Council vs Deputy Director of Income Tax (Exemption) – Refund Adjustment under Section 245 Without Prior Intimation Held Invalid | Delhi High Court (2004)
Facts of the CaseThe petitioner, Apparel Export Promotion Council,
challenged two adjustment orders dated 31.12.1992 and 31.01.2003,
whereby refund amounts of ₹1,33,91,754/- and ₹9,93,214/-
respectively were adjus...
Commissioner of Income Tax (Delhi) vs V.M. Farms (P) Ltd. – Penalty under Section 271(1)(c) Cannot Be Sustained Without Recorded Satisfaction by Assessing Officer | Section 260A & Section 271(1)(c) of the Income-tax Act, 1961
Facts of the
CaseThe Revenue filed an appeal before the Delhi High
Court under Section 260A of the Income-tax Act, 1961 against the order passed
by the Income Tax Appellate Tribunal, Delhi Bench "C", in the case of
D...
M/s Amity Hotels Pvt. Ltd. vs Commissioner of Income Tax, Delhi Central & Others (Delhi High Court) – Validity of Proceedings under Sections 158BD and 132/132A of the Income-tax Act, 1961
Facts of the CaseA search and seizure operation under Section 132 of
the Income-tax Act was conducted in relation to Bharat Lottery Agency and its
proprietor Shri Praveen Kumar Jolly. Following the search, the Income T...
Om Prakash Bhola vs Commissioner of Income Tax, New Delhi – Whether CIT(A) Can Exercise Rectification Powers Under Section 154 When the Matter Is Pending Before ITAT | Sections 154, 249(4)(a) & 260A of the Income-tax Act, 1961
Facts of the
CaseThe assessee, Shri Om Prakash Bhola, had succeeded
before the Commissioner of Income Tax (Appeals) [CIT(A)] by an order dated
28.01.1997. Aggrieved by the appellate order, the Revenue filed an appeal
...