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Commissioner of Income Tax, New Delhi vs. M/s Arun Bharat Ram & Sons (HUF) – Delhi High Court Reaffirms Judicial Discipline and Rejects Repetitive Revenue Appeals on Settled Issues Under Section 260A of the Income Tax Act, 1961
Facts of the CaseThe Appellant in this matter is the Revenue, represented by
the Commissioner of Income Tax, New Delhi. The Revenue preferred a statutory
appeal under Section 260A of the Income Tax Act, 1961 (commonly ...
Assistant Commissioner of Income Tax v. S.P. Bansal & Others – Whether Criminal Prosecution Under Sections 276C, 276CC, 277 and 278 of the Income-tax Act Can Continue During Pending Reassessment Proceedings
Facts of the CaseThe first respondent, S.P. Bansal, was required to file his
Income-tax return for the Assessment Year 1987-88 on or before 31 July 1987
under Section 139(1) of the Income-tax Act. Since the return was ...
Commissioner of Income Tax / Tax Recovery Officer vs. Petitioner Company (Director: Mr. Sameer Gool) – Withdrawal of Attachment Orders upon Affidavit Confirming No Dealings with M/s Neva Finance & Leasing Pvt. Ltd. | Delhi High Court
Facts of the CaseThe petitioner company approached the Delhi High Court
challenging attachment orders issued by the Tax Recovery Officer. During the
hearing, the Tax Recovery Officer, Mr. K.K. Dureja, informed th...
M/s Neva Finance & Leasing Pvt. Ltd. Matter – Petitioner vs Tax Recovery Officer, New Delhi | Withdrawal of Attachment Orders on Filing of Affidavit | Delhi High Court (CW 1450/2000)
Facts of the CaseThe petitioner approached the Delhi High Court challenging
attachment orders issued during recovery proceedings. During the hearing, the
Tax Recovery Officer appeared before the Court and stated that i...
M/s Azad Tobacco Factory (P) Ltd. vs Commissioner of Income Tax (CIT) – Whether Application for Extension of Time under Section 80HHC(2)(a) Can Be Filed After Expiry of Six Months for Receipt of Export Proceeds? | Delhi High Court
Facts of the CaseThe petitioner-company filed its return for Assessment Year
1994-95 on 9 November 1994 claiming deduction of ₹3,91,991 under Section 80HHC
of the Income-tax Act, 1961 in respect of export turnover.Th...
Comprehensive High Court Judgment on Chapter XX-C Valuation: M.P. Poddar (HUF) and Another Versus The Appropriate Authority and Another — Constitutional Challenge Under Article 226 Regarding the Determination of Discounted Value of Apparent Consideration under the Income Tax Act, 1961
Facts of the CaseThe petitioners, M.P. Poddar (acting through a Hindu Undivided
Family status) along with an associate petitioner, approached the High Court of
Delhi by filing a Civil Writ Petition ($CWP\ No.\ 1267/200...
Shri Chaman Lal vs. Commissioner of Income-Tax, Delhi 4(1) and Another | Scope of Appeal Under Section 260A of Income Tax Act 1961: When Does a Question of Fact Become a Substantial Question of Law Regarding Search Additions, Unexplained Cash, and Unexplained Loans?
Facts of the Case
The
appellant is an assessee named Shri Chaman Lal. The dispute pertains to
the Assessment Year 1980-81.
A
search was conducted at the residential/business premises of the
p...
Mahavir Woollen Mills vs. Commissioner of Income-Tax: Scope of Block Assessment, Seized Documents under Section 158B(b), and Scope of Substantial Question of Law under Section 260A of the Income-Tax Act, 1961
Facts of the Case
Search
and Seizure Action: On November 16, 1995, the Income Tax
Department carried out a coordinated search and seizure operation under
Section 132(1) of the Income-tax Act, 1961. Th...
Comprehensive Analysis: Entitlement of Assessee Company to Claim Statutory Depreciation on Factory Buildings Owned and Utilized for Business Operations Under Section 32, Interpreting 'Ownership' and 'Belonging To' via the Landmark Precedents of CIT v. Podar Cement Pvt. Ltd. and Gowersons Publishers (Pvt) Ltd. v. CIT
Facts of the CaseThe genesis of this matter lies in a tax dispute regarding the
assessment of an assessee company, leading to a formal reference application (ITR-265/83)
before the Division Bench of the Hon’ble Delhi...
M/s Punjab Sugar Mills Co. Ltd. vs. Commissioner of Income-tax: Delhi High Court Order on Bogus Sole Selling Agency Commission and Factual Disallowance Under Section 66(2) of the Indian Income-tax Act, 1922
Facts of the Case
The
case involves the assessee, M/s Punjab Sugar Mills Co. Ltd., for
the Assessment Years 1958-59 and 1959-1960.
The
assessee claimed a deduction for business expenditures regardin...