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Income Tax Case Laws - Section: 249

Cases for Section: 249
Showing 1 to 15 of 147 Records

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 t.....

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.....

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.....


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 an.....

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 appar.....

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.....

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 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 I.....

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 .....

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 .....


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 th.....


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 an.....

2014 (1) TMI 762 - DELHI HIGH COURT

Commissioner of Income Tax Versus Pramod Kumar Dang

Applicability of section 249(4)(a) - Held that - As per section 249(4) - Where an Assessee has filed a return of income, then the tax which is admittedly payable by the Assessee should be paid prior to the hearing of any appeal filed by the Assessee .....

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 i.....

2014 (1) TMI 1439 - ITAT PUNE

Chandak Krishnagopal Motilal Versus Dy. Commissioner of Income Tax,

Failure to pay tax for pursuing appeal before CIT(A) - Default u/s 249(4)(a) - Held that - Decision in Commissioner of Income-tax-III Versus K. Satish Kumar Singh 2012 (4) TMI 213 - KARNATAKA HIGH COURT followed - After the dismissal of the appeal by.....

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