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Income Tax Case Laws - Section: 220

 

Income Tax

Cases for Section: 220

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Showing 1 to 15 of 390 Records
 

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 ......

2014 (7) TMI 49 - KERALA HIGH COURT

The Commissioner of Income Tax, Calicut Versus Additional Commissioner (IT &WT) Settlement

Waiver of interest u/s 220(2) of the Act Interest before the date of filing of application before settlement commission u/s 245(1) of the Act - Whether the Settlement Commission was justified in granting waiver of interest levied on the assessee u/ ......

2014 (6) TMI 675 - CALCUTTA HIGH COURT

M/s. Manaksia Limited And Another Versus Income Tax Officer And Others

Stay of demand - application u/s 220(6) - whether the payment made to an agent of a non-resident foreign carrier shall be treated to have been made to such foreign carrier. - The appeal before the C.I.T. (appeals) is pending - Held that:- a prima fa ......

2014 (6) TMI 674 - MADRAS HIGH COURT

M/s. Smart Professional Services Pvt. Limited. Versus The Deputy Commissioner of Income Tax

Stay of demand - held that:- The appellate authority has entertained the appeal and posted the same for final hearing on 17.06.2014. Though the stay application has been summarily rejected by the first respondent, it is the discretion of the authorit ......

 
   
 
 
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