2014 (12) TMI 217 - ITAT KOLKATA
Dr. Murari Mohan Kokey Versus Income-tax Officer, Wd-55(3), Kolkata
Appeal dismissed as being time barred u/s 249 - violation of principles of natural justice – Admission of appeal - Held that:- It is immaterial to discuss, whether assessment order was served through affixture validly or not but the assessee obtained ......
2014 (11) TMI 344 - ITAT HYDERABAD
M/s. Kanchenjunga Greenlands Pvt. Ltd. The Deputy CIT Central Circle-9, Hyderabad
Maintainability of appeal u/s 249(4) – Admission of appeal - Payment of Admitted tax made or not – Held that:- The only requirement of section 249(4) is payment of tax due on returned income and there is no time limit prescribed for payment of such t ......
2014 (9) TMI 760 - MADRAS HIGH COURT
Commissioner of Income Tax Versus S. Duraipandi & S. Thalavaipandian (AOP) C/o. M/s. CNGSN & Associates
Appeal before CIT(A) - Non-compliance of Section 249(4)(a) or not - The pre-condition for filing the appeals is requirement of deposit of admitted tax due, which apparently the assessee had deposited with a delay of 534 days. - Levy of penalty u/s 27 ......
2014 (9) TMI 11 - MADRAS HIGH COURT
Saiyana Warehouse (P) Ltd. Versus The Assistant Commissioner of Income Tax
Rejection in condonation of delay u/s 249(3) - Delay of three years two months and three days – Continuous perusal of appeal before CIT(A) as well as Tribunal on same issues for earlier assessment years - Held that:- For the AYs 2004-2005, 2005-2006 ......
2014 (7) TMI 305 - ITAT MUMBAI
M/s. Hargovinddas & Sons Versus ITO-25(2) (1), Mumbai
Rectification of mistake u/s 154 - Appeal against the order u/s 154 rejected by the CIT(A) – Claim on inflated purchase – Held that:- The assessee may have a good case on merits, it is not a case of any mistake apparent on the record - a mistake is a ......
2014 (7) TMI 299 - ITAT HYDERABAD
Ragamala Finance Investment (Pvt.) Ltd. Versus DCIT, Circle 2(1), Hyderabad
Validity of reassessment u/s 147 of the Act – non service of notice u/s 148 to the correct person - Held that:- Since assessee’s Managing Director has responded to the notices, it cannot be considered at this point of time that notice was not served ......
2014 (7) TMI 129 - ITAT HYDERABAD
M/s. Kobhashi Machine Tools Pvt. Ltd. Versus Commissioner of Income-tax
Condonation of delay for filing an appeal before CIT(A) - illness of MD - Delay and defect in memos – Penalty u/s 271 - Held that:- The assessee has not only explained the cause of delay but has also submitted evidence to substantiate the claim - Th ......
2014 (5) TMI 385 - ITAT HYDERABAD
The ACIT, Central Circle-4, Hyderabad Versus M/s. Sunder Steels Ltd.
Admission of additional evidence under Rule 46A of the Rules - Treatment of income receivable – Income from letting out of property - Whether the lease rental income received by the assessee is to be assessed under the head “Business” or under the he ......
2014 (4) TMI 552 - ITAT HYDERABAD
N. Subba Reddy, Hyderabad Versus Income-tax Officer
Non-consideration of Additional evidences – Held that:- When the appeal came for hearing before the CIT(A) on 09/01/2014 and the order was passed by the CIT(A) on 17/01/2014 - the assessee has filed certain evidences before the CIT(A) on 5/02/2014 an ......
2014 (4) TMI 118 - GAUHATI HIGH COURT
Bimal Paul Versus The Chairman, Central Board of Direct Taxes & 3 Others
Jurisdiction of CIT(A) - Direction for disposal of appeal expeditiously - Appeal not decided by the CIT(A) – Held that:- The Assessee contended that he is being assessed to income tax in the State of Assam by the ITO, Silchar, thus, he rightly filed ......
2014 (4) TMI 74 - ITAT CHENNAI
M/s VENTURE METAL PRODUCTS (P) LTD Versus DEPUTY COMMISSIONER OF INCOME TAX
Additional evidence - Whether CIT(A) has rightly rejected petition under Rule 46A for permission to file additional evidence - Held that:- There has been a time gap of one year and four months for assessee to file necessary confirmations, verificatio ......
2014 (4) TMI 71 - ITAT HYDERABAD
Dy. Commissioner of Income-tax Versus Shri MV. Subramanyeswara Reddy(HUF), Hyderabad And Others
Deletion of Additions - Unexplained Investments - purchase of plot on account of unexplained investment – Whether CIT(A) ought to have not admitted fresh evidences submitted by assessee which is against Rule 46 of Act - Held that:- additional eviden ......
2014 (3) TMI 811 - PUNJAB & HARYANA HIGH COURT
M/s. Chaudhary Enterprises Versus Commissioner of Income Tax & Another
Offer to surrender treated as admission – Inability to produce evidence under Rule 46A of the Rules - Whether the Authorities below wrongly construed the offer to surrender as an admission - Held that:- The Assessing Officer considered net profit at ......
2014 (3) TMI 504 - ITAT HYDERABAD
The Asst. CIT Circle-16(3) Hyderabad Versus M/s. PLR Projects Pvt. Ltd.
Condonation of delay – Proper guidance not provided to the assessee - Held that:- The Assessee’s counsel while appearing before CIT(A) did not guide the assessee properly and only after when the assessee engaged the present counsel, he has advised hi ......
2014 (2) TMI 888 - ITAT DELHI
M/s. DD. Resorts Pvt. Ltd. Versus DCIT, Central Circle-12, New Delhi
Requirement for Depositing taxes u/s 249(4) of the Act - Whether the CIT(A) is correct in dismissing the appeal quoting the provisions of section 249(4) of the Act – Held that:- At the time of filing of the appeal before the CIT(A) the tax due on the ......