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The Chief Commissioner of Income Tax vs. Ram Janma Singh (2009) – Medical Fitness for Government Service, Rheumatic Heart Disease, Appointment of Tax Assistant & Judicial Review of Medical Board Opinion
Facts of the CaseThe respondent, Ram Janma Singh, applied for the post of Tax
Assistant through the Staff Selection Commission (SSC). He successfully cleared
the written examination and viva voce and was recommended fo...
Commissioner of Income Tax v. Assessee – Reopening of Assessment and Treatment of Agricultural Income as Income from Other Sources | Delhi High Court | ITA No. 720/2009
Facts of the
Case
The assessee filed returns for Assessment Year 1998-99 claiming
certain income as agricultural income.
During assessment proceedings, the Assessing Officer concluded that
the agricultur...
Commissioner of Income Tax v. Assessee (ITA Nos. 1137/2008 & 1162/2008) – Validity of Search Authorization and Mandatory Notice under Section 143(2) in Block Assessment Proceedings | Delhi High Court
Facts of the
CaseSearch and seizure proceedings were conducted under
the Income Tax Act. During the course of the proceedings, a subsequent
authorization was issued on 07.12.2000. The assessee challenged the validity ...
Commissioner of Income Tax (Revenue) vs Assessee engaged in Knitting & Trading of Sarees – Deletion of Additions under Block Assessment under Section 158B(b) of Income Tax Act, 1961 (Delhi High Court – ITA No. 429/2008, 2009:DHC:9528-DB)
FACTS OF THE CASEThe present Income Tax Appeal before the Delhi High
Court arose from additions made by the Assessing Officer during block
assessment proceedings in respect of alleged undisclosed income relating to a
...
Commissioner of Income Tax vs M/s Jindal Exports Ltd & Ors (Delhi High Court, 2009) – MAT Credit Set-Off Prior to Interest Computation under Sections 234B & 234C of Income Tax Act, 1961 | Rectification under Section 154 – Whether Highly Debatable Issue
Facts of the CaseA batch of income tax appeals was filed by the
Revenue against various companies including Jindal Exports Ltd, Nestle India
Ltd, Nokia India Ltd, Mitsubishi Corporation India Pvt Ltd, and others....
Commissioner of Income Tax v. Assessee – Validity of Search Authorization, Limitation for Block Assessment and Mandatory Notice under Section 143(2) in Block Assessment Proceedings | Delhi High Court
Facts of the
CaseThe Revenue filed appeals before
the Delhi High Court challenging the order of the Income Tax Appellate Tribunal
(ITAT). Though several questions of law were framed in the appeals, the
controversy su...
Commissioner of Income Tax vs Continental Packaging Pvt. Ltd. & Ors. (Delhi High Court) – Computation of Interest under Sections 234B & 234C vis-à-vis Set-off of MAT Credit under Section 115JAA; Scope of Rectification under Section 154 of Income Tax Act, 1961
Facts of the Case
Multiple appeals were filed by the Revenue (CIT) against
different assessees including corporate entities such as Jindal Exports
Ltd., Nestle India Ltd., Continental Packaging Pvt. Ltd., a...
Commissioner of Income Tax (CIT) vs M/s Jindal Exports Ltd & Ors. (Delhi High Court, 06.02.2009) – MAT Credit Set-Off Priority vs Interest Computation under Sections 234B & 234C read with Section 115JAA of Income Tax Act, 1961
Facts of the
Case
A batch of appeals was filed by the Income Tax Department (CIT)
against multiple assessees including corporate taxpayers such as Jindal
Exports Ltd, Nestle India Ltd, Nokia India Ltd, Mit...
Commissioner of Income Tax vs Jindal Exports Ltd. & Ors. | MAT Credit Adjustment Priority over Interest under Sections 234B & 234C – Delhi High Court (2009) | Section 115JAA, 234B, 234C, 154 ITA Interpretation
FACTS OF THE CASEA batch of Income Tax Appeals was filed by the Revenue
(CIT) against various companies including Jindal Exports Ltd., Nestle India
Ltd., Nokia India Ltd., Cadence Design Systems (India) Pvt. Ltd....
Commissioner of Income Tax vs Sage Metals Limited | Delhi High Court Holds MAT Credit u/s 115JAA Must Be Set Off Before Charging Interest u/s 234B & 234C
Facts of the CaseSeveral assessees, including Sage Metals Limited,
had accumulated MAT credit under Section 115JAA arising from taxes paid under
Section 115JA in earlier years.During assessment proceedings, the Revenue...