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Income Tax Case Laws - Section: 249

 

Income Tax


Cases for Section: 249
 
Showing 1 to 15 of 143 Records
 

2014 (7) TMI 305 - ITAT MUMBAI

M/s. Hargovinddas & Sons Versus ITO-25(2) (1), Mumbai

Rectification of mistake u/s 154 - Appeal against the order u/s 154 rejected by the CIT(A) – Claim on inflated purchase – Held that:- The assessee may have a good case on merits, it is not a case of any mistake apparent on the record - a mistake is a ......

2014 (7) TMI 299 - ITAT HYDERABAD

Ragamala Finance Investment (Pvt.) Ltd. Versus DCIT, Circle 2(1), Hyderabad

Validity of reassessment u/s 147 of the Act – non service of notice u/s 148 to the correct person - Held that:- Since assessee’s Managing Director has responded to the notices, it cannot be considered at this point of time that notice was not served ......

2014 (7) TMI 129 - ITAT HYDERABAD

M/s. Kobhashi Machine Tools Pvt. Ltd. Versus Commissioner of Income-tax

Condonation of delay for filing an appeal before CIT(A) - illness of MD - Delay and defect in memos – Penalty u/s 271 - Held that:- The assessee has not only explained the cause of delay but has also submitted evidence to substantiate the claim - Th ......

2014 (5) TMI 385 - ITAT HYDERABAD

The ACIT, Central Circle-4, Hyderabad Versus M/s. Sunder Steels Ltd.

Admission of additional evidence under Rule 46A of the Rules - Treatment of income receivable – Income from letting out of property - Whether the lease rental income received by the assessee is to be assessed under the head “Business” or under the he ......

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 ......

2014 (4) TMI 118 - GAUHATI HIGH COURT

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

M/s VENTURE METAL PRODUCTS (P) LTD Versus DEPUTY COMMISSIONER OF INCOME TAX

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 ......

2014 (3) TMI 811 - PUNJAB & HARYANA HIGH COURT

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

M/s LAHARI HOMES Versus DEPUTY COMMISSIONER OF INCOME TAX

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 ......

 
   
 
 
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