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Income Tax Case Laws - Section: 220

 
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Cases for Section: 220
Showing 1 to 15 of 399 Records
 

2015 (7) TMI 55 - MADRAS HIGH COURT

The Assistant Commissioner of Income Tax, Union of India Versus Sundaram Asset Management Co., Ltd. (Formerly known as Sundaram BNP Paribas Asset Management Company Limited)

Adjustment of Refund with the demand without proper information to assessee - Stay under Section 220(6) - Held that - On a careful consideration of respective contentions and this Court taking note of the entire gamut of the attended facts and circum.....

2015 (6) TMI 767 - ALLAHABAD HIGH COURT

Jalan Jee Polytex Ltd. Versus Asstt. Commissioner of Income Tax And Another

Stay of demand - whether assessee be not treated as defaulter under the provisions of Section 220 (6) and the assessee has a good prima facie case in its favour? - Held that - The Powers of Assessing Officer under Section 220 (6) of the Act, cannot b.....

2015 (5) TMI 687 - ALLAHABAD HIGH COURT

Chander Prakash Jain Versus Commissioner of Income Tax And Another

Payment of interest on the money seized - assessee has prayed for a direction for renewal of seized investments in shape of Indira Vikash Patras and Kishan Vikash Patras and deposits with the banks with interest on the prevailing rates on the maturit.....

2015 (4) TMI 631 - PUNJAB & HARYANA HIGH COURT

Punjab State Civil Supply Corporation Ltd. And Others Versus Union of India & Others

Stay of demand - by-products also have some value and therefore, TDS ought to have been deducted in respect thereof as per AO - Held that - As mentioned earlier, the petitioner is operating in the whole of the State of Punjab engaged essentially in p.....

2015 (4) TMI 12 - DELHI HIGH COURT

New Delhi Television Ltd. Versus Deputy Commissioner of Income Tax Circle-17(1), [Earlier Circle-13(1)] & Another

Stay of demand - Held that - Petitioner has approached this Court by way of this writ petition seeking extension of stay in respect of the assessment year 2009-10 till the disposal of the appeal by the Tribunal. The learned counsel for the petitioner.....

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 (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 (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 Circ.....

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 orde.....

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, whe.....

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 pend.....

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 filing a.....

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 ord.....

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 assessee.....

 
   
 
 
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