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Income Tax Case Laws - Section: 153A


Income Tax

Cases for Section: 153A
Showing 1 to 15 of 225 Records

2014 (4) TMI 554 - ITAT DELHI

M/s. Satwant Exports Pvt. Ltd. (Amalgamated with JPL Hotel & Residences Pvt. Ltd.) Versus ACIT, Central Circle -21, New Delhi

Validity of proceedings u/s 153C of the Act Assessee Company amalgamated into other Company Assessment of a non-existent Company Held that:- CIT(A) rightly held that a company incorporated under the Indian Companies Act is a juristic persons - ......

2014 (4) TMI 553 - ITAT DELHI

ACIT, Central Circle-18, New Delhi Versus Rashmi Chaturvedi

Unexplained investment u/s 69 of the Act Valuation report of DVO Held that:- The CIT(A) gave a detailed finding of the order which has not been assailed on facts nor any contrary judgement has been brought so as to persuade as to upset the findin ......

2014 (4) TMI 530 - ITAT DELHI

ACIT, Central Circle 2, New Delhi Versus M/s. Wings Pharmaceuticals Pvt. Ltd.

Deduction u/s 80IC of the Act Value of the machinery is less than the maximum prescribed Held that:- There was no merit in the contention of the Revenue that the assessee was not eligible to claim deduction u/s 80IC as it has failed to fulfill al ......

2014 (4) TMI 474 - ITAT DELHI

ACIT, Central Circle-7, New Delhi Versus Shri Siddharath Sareen

Condonation of delay in filing the cross objections Assessment u/s 253A - Assessee being an NRI Absence of incriminating material - Held that:- The assessee is an NRI as is apparent from the facts narrated in the file relating to appellate procee ......

2014 (4) TMI 438 - ITAT DELHI

Deputy Commissioner of Income Tax Versus M/s. BLK Lifestyle Limited.

Disallowance of expenses Held that:- There was no infirmity in the finding of CIT(A) - The CIT(A) has considered all the facts in detail - the AO has not pointed out any defect or expressed even doubt with regard to any particular expenses - The di ......

2014 (4) TMI 347 - ITAT MUMBAI

Dy. CIT, Circle-6, Mumbai Versus Eversmile Construction Co. Pvt. Ltd.

Rectification of mistake u/s 254 of the Act - Allowability of deduction of interest Held that:- The tribunal has taken a conscious decision in the matter based on the remand report by the AO - though the assessments for the years were not originall ......

2014 (4) TMI 20 - ITAT HYDERABAD

M/s. Shanta Sriram Constructions P. Ltd. Versus DCIT, Central Circle 2, Hyderabad

Addition made u/s 68 of the Act - Unaccounted cash payments Assessment u/s 153A of the Act - Held that:- The denial by both the parties, consequent to impounding of the cash receipt from the assessees premises was only self- serving - It is a busi ......

2014 (3) TMI 612 - ITAT DELHI

ACIT, New Delhi Versus Sarvmangalam Builders & Developers Pvt. Ltd.

Validity of jurisdiction u/s 153A of the Act - Search conducted u/s 132(1) of the Act - Whether in the absence of the assessees name being mentioned in the Panchnama, jurisdiction u/s 153A of the Act was not validly invoked - Held that:- The Warra ......

2014 (3) TMI 359 - ITAT MUMBAI

RR. Hosiery Pvt. Ltd., Market City Resources Pvt. Ltd. Versus Dy. CIT, Central Circle-47, Mumbai

Jurisdiction of the AO Order passed u/s 153A of the Act Held that:- The jurisdiction of the AO in the assessment proceedings pursuant to a search is to assess the total income for each of the assessment years falling within the period of six year ......

2014 (3) TMI 321 - ITAT MUMBAI

Shri Atul Barot Versus The DCIT Central Circle 23, Mumbai

Validity of assessment made u/s 153A of the Act No incriminating material found during the search action u/s 132 of the Act Held that:- The decision in The ACIT Cent. Cir. 33, Mumbai Versus Shri Jayendra P. Jhaveri [2014 (2) TMI 1131 - ITAT MUMBA ......

2014 (3) TMI 217 - KERALA HIGH COURT

M/s. Sunny Jacob Jewellers & Wedding Centre Chandhamukku Versus Deputy Commissioner of Income Tax

Materials detected during search Basis of Best judgement assessment - Whether the Tribunal gone wrong in not considering the aspect as to whether materials detected in a search conducted u/s 132 of the Act in the business premises of another assess ......

2014 (3) TMI 176 - ITAT HYDERABAD

Smt. P. Pavani, Nellore And Others Versus Asst. Commissioner of Income-tax And Others

Estimation of profit @ 16% - Rate of profit charged high and excessive - Held that:- CIT(A) was of the view that the income has to be determined by estimation only - The CIT(A) has also accepted additional turnover as business receipts the assessee ......

2014 (3) TMI 173 - ITAT HYDERABAD

Y. Jithin Kumar, Hyderabad Versus The DCIT, Circle 2(1), Hyderabad

Valuation of Property - Determination of market value of marble slabs Validity of assessment order passed by the A.O. u/s 143(3) r.w section 153A and 254 of the Act Held that:- The Valuation Officer has not sent the comments and the order was get ......

2014 (2) TMI 1131 - ITAT MUMBAI

The ACIT Cent. Cir. 33, Mumbai Versus Shri Jayendra P. Jhaveri

Estimation of net profit - Whether the action of the CIT(A) in directing the AO to rework the net profit of the assessee at the lower rate of 0.14% as against the 0.99% estimated by the AO is correct Held that:- Powers of the AO to re-open an asses ......

2014 (2) TMI 980 - ITAT DELHI

ACIT Cen. Cir. -IX, New Delhi Versus Shri Manoj Narain Aggarwal

Additions made u/s 143(3)/153A of the Act Block assessment - Admission of additional evidence under Rule 46A(3) Held that:- The revenue wants to adopt an unfair course for ascertaining the tax liability, firstly by making an arbitrary and untenab ......

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