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Commissioner of Income Tax, Delhi-IV vs M/s H.C.M.R. Farms Pvt. Ltd. (2004) – Section 260A Income-tax Act | Condonation of Delay in Filing Revised Grounds of Appeal before ITAT
Facts of the
CaseThe Revenue filed appeals under Section 260A of the
Income-tax Act, 1961 challenging the order of the Income Tax Appellate
Tribunal. The Tribunal had rejected the Revenue's prayer for condonation of
...
Shri Shyam Sales vs Commissioner of Income Tax & Another – Stay of Demand During Pendency of Appeal | Delhi High Court
Facts of the CaseThe petitioner, Shri Shyam Sales, filed a writ
petition under Article 226 of the Constitution challenging an order passed by
the Commissioner of Income Tax on 8 October 2004. The dispute concerne...
Delhi Transport Corporation v/s. Workman (WP(C) No. 4313/2003) – Illegal Absence, Leave Applications & Remand to Industrial Tribunal
Facts of the CaseThe petitioner-management challenged an Award dated
27.11.2002 passed by the Industrial Tribunal concerning disciplinary action
taken against a workman for alleged unauthorized absence from duty....
Shri Ashok Soi v/s. Commissioner of Income Tax (Delhi High Court) – Capital Gains Tax on Co-Ownership Share and Deduction under Section 48 for Payments Made to Settle
Facts of the
CaseThe assessee, Shri Ashok Soi, along with his wife
and two sons, sold property bearing No. 22, Darya Ganj, New Delhi through a
sale deed dated 30 May 1994. The property had originally belonged to the
...
Commissioner of Income Tax vs M/s Mittal Corporation (Delhi High Court) – Eligibility of Deduction under Section 80-O of the Income-tax Act, 1961 on Commission Income Earned from Foreign Enterprises
Facts of the CaseThe
assessee, M/s Mittal Corporation, acted as a buying agent for foreign
enterprises, namely foreign buyers situated outside India. During the relevant
assessment year, the assessee earned comm...
Finality and Conclusiveness of Settlement Commission Orders: Decoding the Limits of Section 154 Rectification in Light of CIT v. Anjum M.H. Ghaswala — Capital Cables (India) Pvt. Ltd. & Ors. vs. Income-tax Settlement Commission & Anr. (Sections 245-D, 245-I, and 154 of the Income-tax Act, 1961)
Facts of the CaseIn January or February 1994, various applicants moved
individual applications before the Settlement Commission under Section 245-C of
the Income-tax Act, 1961. Following an initial order under Section ...
Finality of Settlement Commission Orders: A Comprehensive Analysis of Bhalla Mech. Works vs. Income Tax Settlement Commission & Ors. (2004:DHC:19993) – Examining the Limits of Section 154 Rectification Powers under the Income Tax Act, 1961
Facts of the Case
In
early 1994, various petitioners initiated proceedings by filing
applications under Section 245-C of the Income-tax Act, 1961, seeking a
formal settlement of their tax disputes.
...
Capital Cables (India) Pvt. Ltd. vs. Income-Tax Settlement Commission: Finality of Orders Under Section 245D(4) and the Legal Bar on Rectification Under Section 154 of the Income Tax Act
Facts of the Case
The
applicants filed settlement applications in early 1994 under Section 245-C
of the Income-tax Act, 1961.
The
Settlement Commission passed an order under Section 245-D(1) around...
M/s Karan Associates (P) Ltd. Vs. Income Tax Settlement Commission & Anr.: Delhi High Court Adjudicates on the Interplay of Conclusiveness, Jurisdiction, and Rectification of Orders under Section 245D and Section 154 of the Income Tax Act, 1961
Facts of the Case
The
Petitioner, M/s Karan Associates (P) Ltd., approached the Hon'ble
Delhi High Court by way of a Civil Writ Petition (CWP No. 3343/2003) to
challenge an administrative or quasi-jud...
Shri Shyam Sales vs. Income Tax Settlement Commission & Anr. | Jurisdictional Bar on Settlement Commission to Invoke Section 154 for Rectification of Final Orders Passed Under Section 245D(4) of Income Tax Act, 1961: A Comprehensive Analysis of Delhi High Court’s Landmark Judgment (W.P. (C) No. 5317/2004)
Facts of the Case
Origin
of the Dispute: The petitioner, M/s Shri Shyam Sales,
approached the Hon'ble High Court of Delhi under Article 226 of the
Constitution of India to challenge a controversial pr...