2014 (11) TMI 297 - MADRAS HIGH COURT
M/s. Viswakarma Mines & Building Materials Pvt. Ltd. Versus The Deputy Commissioner of Income-Tax
Stay petition u/s 220(6) – Prima facie case to grant stay or not – Held that:- When the assessee has filed appeals before the appellate authority and filed the stay petition raising several contentions and when there is a statutory provision for fili ......
2014 (11) TMI 223 - MADRAS HIGH COURT
M/s. Vaata Infra Ltd. Previously known as Wescare (India) Ltd. Versus The Income Tax Officer
Alternate remedy available - Order of the Settlement Commission – Demand of interest for delayed payment of tax u/s 220(2) – Direction made to file revision in front of CIT - Held that:- In terms of Section 220, an assessee will be treated as an asse ......
2014 (8) TMI 208 - GUJARAT HIGH COURT
Gujarat Sidhee Cement Ltd. Versus Assistant Commissioner of Income Tax & 1
Assessee in default u/s 220(6) – recovery of demand - Held that:- An assessee has complied with directions issued either by the AO and/or the Jurisdictional Commissioner imposed while granting the stay and/or passing the order u/s 220(6) of the Act w ......
2014 (8) TMI 38 - ANDHRA PRADESH HIGH COURT
M/s. Punjab Crockery House Versus The Commissioner of Income-tax
Kar Vivad Samadhan Scheme u/s 90 – Addition of interest u/s 220(2) for settlement of dispute – Held that:- The designated authority is within his powers in adding up the interest though not quantified at earlier point of time while processing the app ......
2014 (7) TMI 209 - ITAT MUMBAI
SGS India Private Limited Versus Addl. CIT, Circle 10(3), Mumbai
Interest levied u/s 220(2) of the Act - Whether interest u/s 220(2) shall arise on a demand, originally satisfied and, accordingly, refunded to the assessee following the order/s by an appellate forum, since revived by an order/s by a higher forum – ......
2014 (7) TMI 49 - KERALA HIGH COURT
The Commissioner of Income Tax, Calicut Versus Additional Commissioner (IT &WT) Settlement
Waiver of interest u/s 220(2) of the Act – Interest before the date of filing of application before settlement commission u/s 245(1) of the Act - Whether the Settlement Commission was justified in granting waiver of interest levied on the assessee u/ ......
2014 (6) TMI 675 - CALCUTTA HIGH COURT
M/s. Manaksia Limited And Another Versus Income Tax Officer And Others
Stay of demand - application u/s 220(6) - whether the payment made to an agent of a non-resident foreign carrier shall be treated to have been made to such foreign carrier. - The appeal before the C.I.T. (appeals) is pending - Held that:- a prima fa ......
2014 (6) TMI 674 - MADRAS HIGH COURT
M/s. Smart Professional Services Pvt. Limited. Versus The Deputy Commissioner of Income Tax
Stay of demand - held that:- The appellate authority has entertained the appeal and posted the same for final hearing on 17.06.2014. Though the stay application has been summarily rejected by the first respondent, it is the discretion of the authorit ......
2014 (6) TMI 115 - DELHI HIGH COURT
SONY INDIA PVT. LTD. AND SONY MOBILE COMMUNICATIONS (INDIA) PVT. LTD Versus ADDITIONAL COMMISSIONER OF INCOME TAX & ANR.
Attachment order passed by ACIT u/s 226(3) of the Act – Rejection of stay application on the day it was filed - Whether the AO, at the time of passing the garnishee order and rejecting the stay application on February 17, 2014, was aware of the stay ......
2014 (6) TMI 11 - CALCUTTA HIGH COURT
Anil Kumar Banerjee Versus Union of India And Others
Validity of attachment of bank account u/s 220(6) of the Act - Prior notice not served – Whether it was proper on the part of the AO to attach and debit a sum without serving a copy of the notice of attachment on the assessee - Held that:- The sectio ......
2014 (5) TMI 474 - ITAT DELHI
ACIT, Central Circle-2, New Delhi Versus M/s. HCL Corporation Ltd. (Formerly Slocum Investment P. Ltd.)
Computation of interest leviable u/s 220(2) of the Act – Held that:- Following Girnar Investment Ltd. Vs. CIT [2012 (1) TMI 10 - DELHI HIGH COURT] = the assessee was liable to pay interest u/s 220(2) of the Act on the amount of tax due from him on th ......
2014 (5) TMI 361 - ALLAHABAD HIGH COURT
Agra Development Authority Versus Union of India And 2 Others
Application u/s 220(6) of the Act – Stay application - Assessee not to treat as assessee in default - Whether pending the disposal of the stay application, the assessee should be granted a blanket stay of demand – Held that:- The FAA granted a stay o ......
2014 (4) TMI 170 - PUNJAB & HARYANA HIGH COURT
Kanav Khanna Versus The Commissioner of Income Tax II And Others
Stay application – Entitlement for benefit u/s 10(37) of the Act - Compensation received on acquisition of land - Whether the assessee is entitled to the grant of unconditional stay of recovery of demand - Held that:- The assessee received a total am ......
2014 (3) TMI 810 - BOMBAY HIGH COURT
Coca-Cola India (P.) Ltd. Versus Assistant Registrar representing Income Tax Appellate Tribunal
Grant of stay on recovery - Legitimacy of demand – Held that:- The Special Bench found that the assessee in that case had incurred extremely high AMP expenses for promotion and development of the L.G. brand in India. The decision turned to a large ex ......
2014 (3) TMI 578 - KERALA HIGH COURT
CP. Abdul Nizar Versus The Income Tax Officer And Others
Coercive recovery by the Revenue – Held that:- The court directed that the recovery of the amount covered under the assessment order shall be kept in abeyance till instructions are received from the respondents - there is no necessity of keeping the ......