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Income Tax Case Laws - Section: 250

Cases for Section: 250

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Showing 1 to 15 of 203 Records

2015 (3) TMI 410 - DELHI HIGH COURT

The Commissioner Of Income Tax Versus M/s Jansampark Advertising And Marketing (p) ltd.

Unexplained credit u/s 68 - commission paid on entry taken from entry provide - Reopening of assessment - Held that:- The CIT (Appeals), as also the ITAT, in the case at hand, in our view, unjustifiably criticized the AO for not having confronted the ......

2014 (11) TMI 847 - ITAT LUCKNOW

Dy. CIT. -VI, Kanpur Versus M/s. MKU (Armours) Pvt. Ltd.

Violation of Rule 46A – Admission of additional evidences without providing opportunity to heard or not - Held that:- CIT(A) noted that the assessee has filed an affidavit dated 11/06/2010, sworn by Mr. Manish Khandelwal, Director of the assessee com ......


Shakir Ahmad Versus Commissioner of Income Tax And Another

Mandatory provisions u/s 250 complied or not – Proceedings to be remitted to CIT(A) instead of AO - Whether the Tribunal is justified in reversing the order of the CIT (A) and restoring the order of AO on the ground that CIT (A) has without verifying ......

2014 (10) TMI 652 - ITAT AHMEDABAD

M/s. Surbhi Construction Co. Versus The DCIT Circle-6, Surat

Condonation of delay to be granted or not – Liberal approached adopted - Claim of remuneration paid to partners – The explanation of the assessee for delay in filing the appeal before the CIT(A) was that a rectification application was pending before ......

2014 (12) TMI 670 - ITAT PANAJI

M/s. Sai Prasad Properties Ltd. Versus The Jt. Commissioner of Income Tax And The Income Tax Officer, Panaji, Goa. Versus Sai Prasad Properties Ltd.

Admission of additional evidences by CIT(A) - Penalty order barred by limitation or not –Held that:- As per provisions of Section 250(4) and 250(5) of the Income Tax Act the CIT(A) may dispose of the appeal after making such enquiry as he thinks fit ......

2014 (9) TMI 356 - ITAT LUCKNOW

Dy. CIT Central Circle II, Kanpur Versus M/s. Benara Valves Limited

Suppressed sales - Goods sold outside the books of account – CIT(A) set aside the additions made by the AO - Held that:- The ld. CIT(A) ought to have called remand report from the Assessing Officer with regard to the additional evidence or the explan ......

2014 (8) TMI 235 - ITAT CHANDIGARH


Cancellation of order u/s 250(6) and u/s 154 – Held that:- CIT (A) had observed that the appeal arises from the order of the D.C.I.T., Panchkula u/s 154 of the Act, meaning thereby that the appeal was filed before the CIT (A) against the order passed ......

2014 (8) TMI 109 - ITAT MUMBAI

Suresh Prasad Chokhani HUF Versus ITO. - Ward 14(2) (1), Mumbai

Ex-parte order passed - Principles of natural justice – Opportunity of being heard – Held that:- CIT(A) is required to allow proper and sufficient opportunity of being heard to the assessee - order passed by the CIT(A) is not in accordance with the r ......

2014 (6) TMI 637 - ITAT MUMBAI

SV. Steel Industries Versus Income Tax Officer

Procedure in appeal u/s 250(6) of the Act – Exparte order - Held that:- The purpose of enquiry into the reasons for the assessee’s non-attendance before the CIT(A), even as clarified during the hearing itself, was to ascertain if there has been any a ......

2014 (6) TMI 142 - ITAT MUMBAI

M/s. The Presidency Cooperative Housing Society Ltd. C/o. Jai Hindi Society Recreation Club Versus ACIT – 21(1), Mumbai

Addition of Transfer Fees and TDR premium – power of appellate commission to accept fresh claim being revised computation - Held that:- Even if a claim is not made before the AO it can be made before the appellate authorities - The jurisdiction of th ......

2014 (5) TMI 82 - ITAT MUMBAI


Partial confirmation of addition u/s 250 of the Act – Confirmation of estimated gross profit – Held that:- There was no reason to uphold the additions on account of direct costs once the books of account has been rejected and the gross profit rate ha ......

2014 (12) TMI 555 - ITAT DELHI

Raman Kumar Kapur, Prop. Ramtex Overseas Corp., Versus ACIT, Circle-20(1), New Delhi.

Violation of section 250 – Breach of principles of natural justice - Prayer for adjournment on the date of hearing duly received or not - Held that:- No one was present on behalf of the assessee at the time of hearing however considering the material ......

2013 (12) TMI 477 - ITAT COCHIN

The Income Tax Officer Versus M/s. Device Driven (India) Pvt. Ltd.

Deduction u/s 10A - Held that:- The assessing officer could not entertain the claim made by the assessee otherwise than through a revised return, nothing prevented the learned Commissioner of Income-tax(Appeals) from considering the claim of the asse ......

2013 (7) TMI 692 - ITAT DELHI

Vipul Hotels and Resorts Pvt. Ltd. Versus DCIT Circle-17(1) New Delhi

Validity of order - Whether the CIT (A) is justified in making arbitrary disallowance on the ground of non availability of the reasons variation in the GP Ratio which had been filed alongwith the GP/ NP comparative chart – Held that:- order passed by ......

2013 (9) TMI 483 - ITAT DELHI

M/s Universal Industries Ltd. Versus Income Tax Officer, Ward 16(2), New Delhi

Penalty u/s 271(1)(c) - Unexplained cash credit - Non speaking order - Held that:- ld. Commissioner of Income Tax(A) has not passed a speaking order on various issues raised in the appeal before him, we consider it fair and appropriate to set aside ......

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