2015 (3) TMI 359 - ITAT HYDERABAD
Shri CH Krishna Murthy Versus Asst. Commissioner of Income tax Hyderabad.
Revision u/s 263 - Ld. Commissioner invoking in the provisions of Sec.2(22)(e) - whether d. Commissioner ought to have considered that the liability created in the books of one of the divisions is an artificial one which cannot be equated as any loan ......
2015 (3) TMI 276 - MADRAS HIGH COURT
M/s. Jyothy Laboratories Ltd. (As transferee company into which M/s. Henkel India Limited has merged) Versus The Deputy Commissioner of Income Tax, Large Tax Payer Unit-II
Penalty under Section 271(1)(c) - Stay of disputed outstanding entire demand of ₹ 10,00,00,000/- in lieu of penalty levied seeked - Penalty proceedings initiated in respect of adjustments made by the Transfer Pricing Officer under Section 92CA( ......
2015 (3) TMI 13 - BOMBAY HIGH COURT
The Commissioner of IncomeTax XVIII Versus Smt. Leonie M. Almeida,
Interest under Section 220(2) - Power of settlement commission - whether be legally leviable from the date of default in payment of demand by the assessee till the date of admission of application by the assessee by settlement Commission under sectio ......
2015 (2) TMI 903 - BOMBAY HIGH COURT
GERA REALTY ESTATES Versus COMMISSIONER OF INCOME-TAX (APPEALS) AND OTHERS
Stay of assessment order in pending appeal denied by CIT(A) - Held that:- The Assessing Officer and the Commissioner do not stay the order in appeal but only stay the demand issued consequent to the order which is in appeal. This only to ensure that ......
2015 (2) TMI 207 - PUNJAB & HARYANA HIGH COURT
M/s Road Masters Industries of India Pvt. Ltd., Rajpura Versus Commissioner of Income Tax, Patiala and others
Recovery proceedings - Whether in the facts and circumstances of the case, the up-holding of the addition made by the Assessing Officer on issues not pending on the file of the Assessing Officer is legally sustainable? - Held that:- Mere fact that th ......
2015 (1) TMI 425 - KERALA HIGH COURT
SOUTH INDIA PRODUCE CO. Versus THE CHIEF COMMISSIONER OF INCOME TAX AND OTHERS
Waiver of interest levied under Section 234A, B and C, and Section 220(2) - Financial difficulty - Held that:- The 1st respondent has come to the definite conclusion that the case of the petitioner does not fall within the purview of the Board's Ci ......
2014 (12) TMI 263 - RAJASTHAN HIGH COURT
The Commissioner of Income-Tax, Jaipur Versus M/s. Udaipur Mineral Development Syndicate (P) Ltd.
Whether the tax effect being minimal the reference deserve consideration by the Court – Held that:- The position has to be seen and has to be governed at the time when the reference application was moved/filed and is thus in-applicable for the old pe ......
2014 (12) TMI 106 - MADRAS HIGH COURT
Christy Arockia Raj Versus The Commissioner of Income Tax
Waiver of interest u/s 220(2A) - Whether the assessee is entitled to waiver of interest, which has been levied by the Department for belated payment of the income tax dues – Held that:- The assessment was completed, for the AYs 1977-78 and 1978-79, w ......
2014 (12) TMI 15 - BOMBAY HIGH COURT
Mumbai Metropolitan Region Development Authority Versus The Deputy Director of Income Tax(Exemption-1 (1) ) & Others
Order of DIT(E) issued u/s 220(6) under challenge – Application of unconditional stay of demand of ₹ 961.92 Crores – Assessee statutory authority established under the Mumbai Metropolitan Region Development Authority Act, 1974 - Held that:- The ......
2014 (11) TMI 952 - MADRAS HIGH COURT
Vodafone Cellular Limited Versus The Commissioner of Income Tax (Appeals) II
Grant of stay of demand – Stay petition rejected – Cardinal test for granting stay, prima facie case and balance of convenience - Whether the first respondent ignoring its earlier order in respect of the AYs 2009-10 to 2011-12 is required to pass an ......
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 – ......