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Income Tax Case Laws - Section: 249


Income Tax

Cases for Section: 249
Showing 1 to 15 of 139 Records

2014 (4) TMI 552 - ITAT HYDERABAD

N. Subba Reddy, Hyderabad Versus Income-tax Officer

Non-consideration of Additional evidences – Held that:- When the appeal came for hearing before the CIT(A) on 09/01/2014 and the order was passed by the CIT(A) on 17/01/2014 - the assessee has filed certain evidences before the CIT(A) on 5/02/2014 an ......


Bimal Paul Versus The Chairman, Central Board of Direct Taxes & 3 Others

Jurisdiction of CIT(A) - Direction for disposal of appeal expeditiously - Appeal not decided by the CIT(A) – Held that:- The Assessee contended that he is being assessed to income tax in the State of Assam by the ITO, Silchar, thus, he rightly filed ......

2014 (4) TMI 74 - ITAT CHENNAI


Additional evidence - Whether CIT(A) has rightly rejected petition under Rule 46A for permission to file additional evidence - Held that:- There has been a time gap of one year and four months for assessee to file necessary confirmations, verificatio ......

2014 (4) TMI 71 - ITAT HYDERABAD

Dy. Commissioner of Income-tax Versus Shri MV. Subramanyeswara Reddy(HUF), Hyderabad And Others

Deletion of Additions - Unexplained Investments - purchase of plot on account of unexplained investment – Whether CIT(A) ought to have not admitted fresh evidences submitted by assessee which is against Rule 46 of Act - Held that:- additional eviden ......


M/s. Chaudhary Enterprises Versus Commissioner of Income Tax & Another

Offer to surrender treated as admission – Inability to produce evidence under Rule 46A of the Rules - Whether the Authorities below wrongly construed the offer to surrender as an admission - Held that:- The Assessing Officer considered net profit at ......

2014 (3) TMI 504 - ITAT HYDERABAD

The Asst. CIT Circle-16(3) Hyderabad Versus M/s. PLR Projects Pvt. Ltd.

Condonation of delay – Proper guidance not provided to the assessee - Held that:- The Assessee’s counsel while appearing before CIT(A) did not guide the assessee properly and only after when the assessee engaged the present counsel, he has advised hi ......

2014 (2) TMI 888 - ITAT DELHI

M/s. DD. Resorts Pvt. Ltd. Versus DCIT, Central Circle-12, New Delhi

Requirement for Depositing taxes u/s 249(4) of the Act - Whether the CIT(A) is correct in dismissing the appeal quoting the provisions of section 249(4) of the Act – Held that:- At the time of filing of the appeal before the CIT(A) the tax due on the ......

2014 (2) TMI 596 - ITAT HYDERABAD


Disallowance of expenditure - Search u/s 132 of the Act made - Application for condonation of delay not considered – Held that:- The CIT(A) has disposed of the appeals of the assessee before him, without considering the letter of the assessee and obs ......

2014 (1) TMI 1439 - ITAT PUNE

Chandak Krishnagopal Motilal Versus Dy. Commissioner of Income Tax,

Failure to pay tax for pursuing appeal before CIT(A) - Default u/s 249(4)(a) - Held that:- Decision in Commissioner of Income-tax-III Versus K. Satish Kumar Singh [2012 (4) TMI 213 - KARNATAKA HIGH COURT] followed - After the dismissal of the appeal ......

2014 (1) TMI 762 - DELHI HIGH COURT

Commissioner of Income Tax Versus Pramod Kumar Dang

Applicability of section 249(4)(a) - Held that:- As per section 249(4) - Where an Assessee has filed a return of income, then the tax which is admittedly payable by the Assessee should be paid prior to the hearing of any appeal filed by the Assessee ......

2013 (12) TMI 531 - ITAT MUMBAI

Ms. Radhika R. Desai Versus Dy. Commissioner of Income-tax

Rejection of appeal u/s 249(4) – Non-payment of tax – Held that:- The assessee requested the learned CIT(Appeals) for recalling of the order as the defect of non-payment of tax on returned income was removed – Following Bhumiraj Constructions Vs. Add ......

2013 (12) TMI 474 - ITAT HYDERABAD

M/s. Enso Secutrack Ltd. Versus Asstt. Commissioner of Income Tax

Application u/s 254(2) for rectification of order – Mistakes apparent from record observed – Held that:- The assessee was suffering from financial stringency - The assessee has not been disputed this matter either in the grounds of appeal or in the c ......

2013 (11) TMI 462 - ITAT AHMEDABAD


Maintainability of Revision application u/s 264 of the Income Tax Act - Petition filed by the assessee under section 264 on 2-8-2000 - Bar imposed by section 264(4), as an appeal filed by the assessee before Commissioner (Appeals) on 31-7-2000 was pe ......

2013 (9) TMI 565 - ITAT MUMBAI

Prashant Projects Ltd. Versus Deputy Commissioner of Income-tax

Condonation of Delay - CIT(A) rejected the appeal on the ground of delay - appellant contended that appeal was filed before the AO by mistake, that mistake came to its notice when it contacted office of the FAA, that once mistake was noticed assessee ......

2012 (11) TMI 661 - ITAT AHMEDABAD

M/s. Banner International, Surat Versus A. CIT, Circle-2, Surat

Condone the delay - appeal before CIT(A) – delay of 1 year 10 months and 16 - The assessee had submitted before the ld. CIT(Appeals) that the reason for delay in filing the return was because of the wrong advise given by the assessee’s counsels that ......

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