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M/s JCT Limited vs Income Tax Appellate Tribunal & Others (Delhi High Court) – Stay of Tax Demand During Pendency of Appeal under Sections 195, 201(1), 201(1A) and 254 of the Income-tax Act, 1961
Facts of the CaseM/s JCT Limited, a public limited company engaged
in the manufacture and sale of textiles, was subjected to a survey under
Section 133A of the Income-tax Act, 1961. During the survey, the Income Tax
D...
M/s United Electrical Company Pvt. Ltd. v. The Commissioner of Income Tax & Ors. – Reassessment under Sections 147/148 Based on Alleged Bogus Loan Transaction Without Tangible Material | Delhi High Court
Facts of the CaseThe petitioner, M/s United Electrical Company Pvt.
Ltd., was engaged in the business of manufacturing electrical goods. For
Assessment Year 1996-97, it filed its return of income on 30 November 1996
d...
M/s Basti Sugar Mills Co. Ltd. vs Commissioner of Income Tax & Others – Attachment of Bank Accounts for Recovery of Outstanding Tax Demand During Pendency of Appeal | Delhi High Court
Facts of the CaseThe petitioner, M/s Basti Sugar Mills Co. Ltd.,
filed a writ petition under Article 226 of the Constitution of India
challenging:
A notice dated 4 October 2002 issued by the Income Tax Officer,
...
Jagdish vs Chief Commissioner of Income Tax & Another (Delhi High Court) – Eligibility for Promotion to UDC, Retrospective Promotion Claim and Qualifying Service Requirement
Facts of the CaseThe petitioner, Jagdish, was regularised as a Lower
Division Clerk (LDC) on 2 March 1994. He claimed that he should have been
promoted as an Upper Division Clerk (UDC) with effect from 12 April 1996.Th...
Commissioner of Income Tax v. M/s Sutlej Cotton Mills Ltd. (2002) – Deletion of Addition on Alleged Bogus Purchases under Section 256(2) of the Income-tax Act, 1961 | Delhi High Court
Facts of the
CaseThe Revenue filed a petition under Section 256(2) of
the Income-tax Act, 1961 seeking a direction to the Income Tax Appellate
Tribunal (ITAT) to state the case and refer certain questions of law to th...
Commissioner of Income Tax vs. M/s Sutlej Cotton Mills Ltd. (Delhi High Court) – Bogus Purchase Addition, Section 256(2) Reference, Tribunal's Duty to Consider Revenue Evidence
Facts of the CaseThe Revenue filed a petition under Section 256(2)
of the Income-tax Act, 1961 seeking a direction to the Income Tax Appellate
Tribunal (ITAT) to state the case and refer certain questions of law arisin...
Commissioner of Income Tax vs M/s Sindu Trade Link Ltd. (2002) – Eligibility of Higher Depreciation on Leased Tippers, Loaders and Trucks Used in Hire Business under Section 32 of the Income-tax Act, 1961
Facts of the
CaseThe Revenue preferred an appeal under Section 260A
of the Income-tax Act, 1961 against the order of the Income Tax Appellate
Tribunal relating to Assessment Year 1994-95.The dispute concerned the enti...
Commissioner of Income-tax, Delhi-XIII vs. M/s Vinay Bharatram & Sons & Connected Appeals – Annual Letting Value (ALV) Determination under Section 23 of the Income-tax Act and Scope of Appeal under Section 260A
Facts of the
CaseThe Revenue filed a batch of eight appeals under
Section 260A of the Income-tax Act, 1961 challenging orders of the Income-tax
Appellate Tribunal involving members of the Bharatram family and their
r...
Commissioner of Income Tax, New Delhi vs. M/s Arun Bharat Ram & Sons (HUF) – Delhi High Court Reaffirms Judicial Discipline and Rejects Repetitive Revenue Appeals on Settled Issues Under Section 260A of the Income Tax Act, 1961
Facts of the CaseThe Appellant in this matter is the Revenue, represented by
the Commissioner of Income Tax, New Delhi. The Revenue preferred a statutory
appeal under Section 260A of the Income Tax Act, 1961 (commonly ...
Assistant Commissioner of Income Tax v. S.P. Bansal & Others – Whether Criminal Prosecution Under Sections 276C, 276CC, 277 and 278 of the Income-tax Act Can Continue During Pending Reassessment Proceedings
Facts of the CaseThe first respondent, S.P. Bansal, was required to file his
Income-tax return for the Assessment Year 1987-88 on or before 31 July 1987
under Section 139(1) of the Income-tax Act. Since the return was ...