2014 (10) TMI 746 - DELHI HIGH COURT
The Oriental Insurance Co. Ltd. Versus Deputy Commissioner of Income Tax & Another
Violation of principles of natural justice – Opportunity of being heard not provided – Mandatory requirement u/s 245 not fulfilled - Adjustment of refund against outstanding penalty demand – Held that:- As decided in Glaxo Smith Kline Asia (P.) Ltd v ......
2013 (5) TMI 685 - MADRAS HIGH COURT
M/s COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT LTD Versus THE DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI
Adjustment of the refund against sum payable by an assessee - whether the respondent is empowered to adjust the refund amount automatically without complying with the provisions of Section 245 - Held that:- It is crystal clear that the AO Deputy Comm ......
2013 (5) TMI 335 - GUJARAT HIGH COURT
MONTECARLO LTD. Versus ASST COMMISSIONER OF INCOME TAX & 1
Refund claim adjustment against tax dues - Held that:- Had the petitioner’s claim for refund crystallized into an indefeasible right, such contention was perhaps possible to be accepted. In the present case, neither the computation of the refund paya ......
2013 (3) TMI 316 - DELHI HIGH COURT
COURT ON ITS OWN MOTION Versus COMMISSIONER OF INCOME TAX AND OTHERS
Whether computerisation and Central Processing of Income Tax Returns is a boon or bane - Letter by CA Anand Prakash was treated as PIL - held that:- the respondents have taken a right decision to computerise the income tax records, have Central Proce ......
2013 (3) TMI 375 - ALLAHABAD HIGH COURT
M/s USHA POLYTEX LTD Versus CHIEF COMMISSIONER OF INCOME TAX AND OTHERS
Adjustment of Refund with Tax Demand of a Group company - as per dept. the amount refundable to the petitioner has been adjusted towards the demand of M/S Narain Properties Ltd., the Mall, Kanpur a group of company of assessee - Held that:- As per Se ......
2013 (6) TMI 194 - KARNATAKA HIGH COURT
JEANS KNIT PVT LTD, BANGALORE Versus (1) DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE, (2) COMMISSIONER OF INCOME TAX, BANGALORE
Adjustment of refund with tax demand - provisions of section 245 - prior intimation - 100% EOU - held that:- in view of the decision in Fosroc Chemicals (India) Ltd vs. Commissioner of Income tax and another [2000 (11) TMI 100 - KARNATAKA High Court ......
2012 (9) TMI 163 - DELHI HIGH COURT
COURT ON ITS OWN MOTION Versus COMMISSIONER OF INCOME TAX
Difficulties in receiving credit of Tax Deducted at Source - Held that:- Section 245 envisages prior intimation to the assessee so that he can respond before any adjustment of refund is made towards a “demand” relating to any other assessment year. T ......
2012 (12) TMI 904 - DELHI HIGH COURT
LEASE PLAN INDIA & ANR. Versus DEPUTY COMMISSONER OF INCOME TAX
Refund adjusted against demand – Adjustment of refund without prior notice or intimation - Demand stayed by order of High Court – Violation of Stay order – Later on Revenue, in respect of a later period, sought to adjust the amounts due to the writ p ......
2012 (3) TMI 287 - BOMBAY HIGH COURT
Nishith Madanlal Desai. Versus Commissioner of Income Tax11 & Ors.
The assessee returned an income of approximately Rs.19 crores - original order of assessment demand of Rs.2 crores but reduced upon rectification to Rs.1.30 crores initially and thereafter, to Rs.1.18 crores. – assessee filed an appeal that addition ......
2011 (12) TMI 179 - DELHI HIGH COURT
M/s GENPACT INDIA Versus ASST. COMMISSIONER OF INCOME TAX
Demand for A.Y. 2003-04 was raised on the petitioner by A.O. in reassessment proceedings – A.O. declined to follow the ITAT order in the petitioner’s own case for A.Y. 2004-05 with respect to the computation of benefit u/s 10A - adjustment of demand ......
2011 (11) TMI 312 - DELHI HIGH COURT
MARUTI SUZUKI INDIA LTD Versus DEPUTY COMMISSIONER OF INCOME TAX
Application for stay of demand - adjustment of refund of earlier A.Y.s towards demand payable of current year u/s 245 - Whether the stay application under Section 220(6) was maintainable when the petitioner had filed an appeal before the ITAT against ......
2011 (8) TMI 467 - ALLAHABAD HIGH COURT
Commissioner of Income-tax-I Versus Smt. Diksha Singh
Powers and procedure of Settlement Commission - the search operation was carried on by the department and certain documents were seized by it - The department was in possession of the entire material including the investment made by the assessee, the ......
2010 (5) TMI 582 - KERALA HIGH COURT
Commissioner of Income-tax, Cochin Versus Settlement Commission (IR&WT)
Search and seizure - Block assessment - Undisclosed income - Application to Settlement Commission - Estimation of net profit - whether this Court in a writ petition, can interfere with such findings made on certain questions of fact -it was observed ......
2009 (2) TMI 133 - KERALA HIGH COURT
MINI MUTHOOTTU MUTUAL FUNDS LTD. Versus COMMISSIONER OF INCOME-TAX
KVSS – Kar Vivad Samadhan Scheme – the amount payable under the Kar Vivad Samadhan Scheme by the declarant shall be determined at the rates specified in that Scheme and the declarant would only be liable to pay that amount, instead of the actual amou ......
2008 (10) TMI 125 - KERALA HIGH COURT
MV GANESH (legal representative of MS Viswambharan) Versus CIT AND ANOTHER
AO has granted relief only of interest under KVSS and adjusted refund of AY 1982-83 to the demand of AY 1984-85. Petitioner has challenged the authority of the relief under KVSS to claim benefit beyond interest and adjustment of refund without prior ......