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 ......
2013 (11) TMI 462 - ITAT AHMEDABAD
PRARTHANA CONSTRUCTION PVT LTD Versus INCOME TAX OFFICER AHMADABAD
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 (11) TMI 429 - BOMBAY HIGH COURT
UPS Worldwide Forwarding Inc. Versus UPS Jetair Express Private Limited, Union of India, Assistant Director of Income tax (International Taxation), Director of Income Tax (International Taxation)
TDS u/s 195 - Issuance of Certificate of No TDS or Nill Rate of TDS u/s 197 - DTAA between USA and India - AO refused to issue the certificate on the ground that the FTD of CBDT had informed that no request for inclusion of Assessment Year 201112 i. ......
2013 (10) TMI 320 - ALLAHABAD HIGH COURT
Vipin Gupta Versus Commissioner Of Income Tax-Ii, Lucknow & Anr.
Correctness of orders u/s 264 and u/s 154 of the Income Tax Act – Held that:- From perusal of record, it is evident that the assessee did not produce any evidence for the payment of interest on loan to lenders - Assessee himself revised his claim of ......
2013 (8) TMI 832 - ITAT HYDERABAD
M/s. Sushee Infra Pvt. Ltd. (Formerly Sushee Hi Tech Constructions Pvt. Ltd.) Versus Dy. Commissioner of Income-tax
Contrary decision passed by A.O. against remand back order of Tribunal - Deduction u/s 80IA - Power of Tribunal to review its own decision - Held that:- Once the Tribunal has set aside the orders impugned in the appeals before it on the issue and res ......
2013 (7) TMI 773 - CALCUTTA HIGH COURT
MPS Greenery Developers Ltd. Versus Assistant Commissioner of Income Tax And Others
Revision u/s 264 - CIT passed non interference order - Assessee declared as defaulter - Held that:- There is no dispute that the discretion is to be exercised judiciously in the facts and circumstances of the case. The authorities cannot act as per t ......