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 (9) TMI 787 - BOMBAY HIGH COURT
Rajan R. Sippy Versus The Commissioner of Income Tax, Mumbai
Revision petition rejected – Jurisdiction of AO to pass order u/s 144 – Held that:- It is incumbent upon the Petitioner to approach the Court with utmost good faith and make complete disclosure in the Petition while seeking relief - no mention has be ......
2014 (8) TMI 647 - ALLAHABAD HIGH COURT
The Executive Engineer Electricity Urban Dist Div. Versus Under Secy. Central Board Of Direct Taxes And Others
Rejection of revision petition u/s 264 - Interest accrue on deposits made by industrial electricity consumers – Held that:- CIT(A) rightly rejected the revision, on the ground, that it was not maintainable - against the order u/s 154 of the Act, the ......
2014 (8) TMI 634 - PUNJAB AND HARYANA HIGH COURT
Jaskaran Singh Versus Union of India and others
Demand made by revenue through ex-parte order u/s 144 – Failure to produce documentary evidence – Held that:- The AO framed an ex parte assessment u/s 144 of the Act as the assessee had failed to respond in spite of repeated notices – the AO disallow ......
2014 (8) TMI 597 - MADRAS HIGH COURT
Purshotamdas Jain Versus The Commissioner of Income Tax
Block assessment u/s 158BC r.w. Section 264 – Statutory appeal filed - Held that:- It is admitted by the assessee that as against the order, a statutory appeal has been filed before the Commissioner of Appeals, Central II – there was no reason to ent ......
2014 (7) TMI 607 - ANDHRA PRADESH HIGH COURT
East India Petroleum Limited. Versus The Commissioner of Income Tax And Another
Revision u/s 264(3) of the Act - Adjustment of income u/s 143(1)(a) of the Act – Demand of additional tax and interest – Held that:- One of the conditions for extending the benefit under the Scheme is that a revision, appeal or proceedings must be pe ......
2014 (5) TMI 850 - PUNJAB & HARYANA HIGH COURT
Miss Veena Versus Commissioner of Income Tax I, Jalandhar
Dismissal of application of revision u/s 264 of the Act - Unexplained investment u/s 69 of the Act – Held that:- The AO vide order dated 5.12.2011 and the CIT while passing order dated 28.3.2013, u/s 264 of the Act had completely ignored the same - t ......
2014 (4) TMI 117 - DELHI HIGH COURT
M/s. Hotel Shiv Versus Commissioner of Income Tax-VIII, New Delhi
Rejection of revision petition u/s 264 of the Act – Claim of expenses disallowed by the AO – Held that:- The owners of the property are the partners in their individual capacity and as such the enduring benefit of conversion from residential to comme ......
2014 (3) TMI 894 - ANDHRA PRADESH HIGH COURT
YV. Chander Versus Union of India rep. by its Secretary And Another
Rejection for the registering the Kar Vivad Samadhan Scheme – Jurisdiction u/s 264 of the Act - The registration was rejected on the ground that on the date of filing the declarations, there is no dispute pending in the eye of law as the revisions fi ......
2014 (3) TMI 431 - ALLAHABAD HIGH COURT
M/s. Yogendra Prasad Santosh Kumar Versus Commissioner of Income Tax And Anohter
Revision power u/s 264 of the Act – Withdrawal of application - Whether mere filing of a withdrawal application in an appeal per se amounts to withdrawal of appeal or waiver of right of appeal – Held that:- Assessee is not correct in asserting that a ......
2014 (2) TMI 1116 - GAUHATI HIGH COURT
M/s. Assam Roofing Ltd. Versus The Commissioner of Income Tax & Another
Maintainability of Revision petition u/s 264 of the Act – Held that:- The decision in C. Parikh & Co. vs. Commissioner of Income Tax, Baroda 1979 (7) TMI 50 - GUJARAT High Court] followed - scope of revision under Section 264 is wider and different t ......
2014 (1) TMI 492 - PUNJAB & HARYANA HIGH COURT
Kewal Krishan Jain Versus Commissioner of Income Tax, Jalandhar and another
Power of CIT u/s 264 - Revision in favor of assessee - Held that:- Following Parekh Brothers v. Commissioner of Income Tax, Kerala-II Ernakulam and others, [1983 (8) TMI 17 - KERALA High Court] - Mere fact that the assessee had not raised a plea befo ......
2013 (12) TMI 1261 - KARNATAKA HIGH COURT
M. Shantha Kumar Versus Commissioner of Income-tax
Evasion of taxes - Held that:- The appelant filed revision u/s 264 of the Act - The Commissioner, allowed the appellant to produce the materials in support of the alleged expenditure incurred for improvement of the land sold by the appellant - After ......
2013 (12) TMI 825 - ITAT MUMBAI
M/s. Roha Dyechem Pvt. Ltd. Versus ACIT, Central Circle-43 Mumbai
Rejection of appeals - Held that:- The ld. CIT(A) has committed an error in dismissing the appeals filed by assessee for more than one reasons - He did not provide reasonable opportunity to the Assessee of being heard - The order passed u/s. 263 cann ......
2013 (11) TMI 683 - ITAT DELHI
Shri Vineet Sharma Versus Commissioner of income Tax (Central)- II, New Delhi
Condonation of delay of 118 days – Held that:- Relying upon the judgment of Honble Supreme Court in the case of Collector, Land Acquisition Vs. MST. Katiji and Others [1987 (2) TMI 61 - SUPREME Court], assessee was prevented by sufficient cause in f ......