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Income Tax Case Laws - Section: 249

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Cases for Section: 249
Showing 1 to 15 of 151 Records

2015 (10) TMI 84 - KERLA HIGH COURT


Delay condonation application - delay in filing of an appeal before CIT(A) - Held that - On a consideration of the principles as laid down in Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others 2015 (1) TMI 1053 - SUPREME COURT in the instant case, the 1st respondent has not considered the application for condonation of delay filed by the appellant in accordance with the decisions laid down by the Supreme Court. Acco.....

2015 (9) TMI 951 - ITAT CHANDIGARH

Satbarg Singh Versus Income-tax Officer, Ward- 2 (3) , Chandigarh

Condonation of delay rejected - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe depression due to various issues and the lenders were asking for money. - Whether CIT (Appeals)-2, Chandigarh was right in holding that the appeals filed by the assessee were barred my limitation? - Held that - In the instant case, the assessee has miserably failed to prove .....

2015 (7) TMI 288 - ITAT MUMBAI

Shankarlal P. Mali, Prop. Of Sundhamaa Enterprises and others Versus Asst. Commissioner of Income -Tax, (OSD I) Central Range 7

Dismissal of appeal as un-admitted - payment of tax before filing of the appeal - CIT(A) noticed that the taxes due on the income returned u/s 153A of the Act were not paid by the assessee on the date of filing of the appeal and as a consequence, he invoked the provisions of section 249(4) of the Act and dismissed the appeal - assessee pointed out that though the taxes due on the income returned were not paid by the assessee prior to the date of .....

2015 (7) TMI 284 - ITAT GUWAHATI

Bichitra Pegu Versus Assistant Commissioner of Income-tax, Circle-1, Guwahati

Condition of payment of tax before filing of an appeal - Stay - Rejection of appeals on the ground of maintainability in the light of section 249(4) - Held that - The assessee has failed to comply with the mandatory requirement of section 249(4) of the Act. In the instant case, ld CIT(A) has categorically observed that from the perusal of assessment order and calculation of tax there was no valuable assets seized in the hands of the appellant or .....

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 the copy of assessment order from the AO for the first time and filed appeal within the limitation period after obtaining the assessment order - the assessee s wife was under treatment for cancer at Ch.....

2014 (11) TMI 344 - ITAT HYDERABAD

M/s. Kanchenjunga Greenlands Pvt. Ltd. Versus 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 taxes - The CIT(A) can use his discretionary power and admit the appeal if he is satisfied about the liquidity crunch or any other reasonable cause for non-payment of taxes - sub-section (4) of section 249.....

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 271(1)(c) Held that - Taking note of the nature of business of the assessee and the financial hardship expressed by the assessee, tribunal allowed the assessee to pay the tax due on account of which del.....


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 and 2006-2007, the assessee has been diligently pursuing the matter before the higher forum and has succeeded in getting a decision in its favour, holding that income from letting out of warehouses is b.....

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 apparent on the record if no external help either on fact or in law is required to detect such mistake - If the mistakes require investigation into facts or determination of law or discussion of debatable .....

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 on the correct person. Generally in most of the proceedings, Authorised Representatives or Accountants regularly appear before the authorities claiming that they represent the company/ assessee. Even be.....

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 - The evidence on record show that the MD was keeping ill intermittently - It is not necessary that only when a person is immobile or bedridden he would not be able to attend to his day to day activities - E.....

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 head Income from Other Sources Held that - There is no merit in the Revenue contention as the action of the AO in excluding income from business and assessing the same under the head Other Sources is not pr.....

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 and the CIT(A) did not get an occasion to consider the same as he has passed the order prior to that on 17/01/2014 - the evidences filed before the CIT(A) are very important in deciding the appeal - Since.....

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 him to file the CO - there is no evidence or supporting document to suggest that the earlier counsel has wrongly advised the assessee - There is no confirmation from the earlier counsel what he has advise.....


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 the rate of 5 and made addition accordingly on the amount of Rs. 11,12,052/- on the failure of the assessee to produce any documents regarding giving of such spare parts to the purchasers - the CIT(A) c.....


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