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Income Tax Officer Vs. Vikram Sujitkumar Bhatia
Supreme Court of India
Apr-06-2023
Land Acquisition
Assessment Orders (where assessment stood completed) by holding that Section 153C of the Act, 1961 (as amended by Finance Act, 2015) would not apply to searches under Section 132 of the Act, 1961 initiated before the date of … Assessing Officer having jurisdiction over such other person: Provided further that the Central Government may by rules made by it and published in the Official … any other person.-(1) Notwithstanding anything contained in Section 139, Section 147, Section 148, Section 149, Section 151 and Section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or … an individual filed his Return of Income for the Assessment Year (A.Y.) 2012-13 on 11.09.2012 declaring total income of Rs. 44,73,820/- as business income from
Tag this Judgment! AI Brief & AskCommissioner of Income-tax (Central) Vs. Gopi Apartment
Allahabad
May-01-2014
Direct Taxation
is to be assessed in the hands of Gopi Apartments. 13. Sri Agrawal also contended that by the Finance Act, 2003, Amendment in Section 153A w.e.f. 01.06.2003 was made and Sections 153A and 153C were added in place … at the residence of Jeevan Kumar Agrawal, which belonged to the respondent assessee herein. Accordingly, a notice under Section 153-C dated 27.09.2008 was issued, after recording of the requisite satisfaction calling upon the respondent to file its return.
Tag this Judgment! AI Brief & AskNokia India Private Limited vs.deputy Commissioner of Income Tax
Delhi
Sep-21-2017
Direct Taxation
the provisions of sub-section (2A), be completed at any time.” 20. By an amendment brought about by the Finance Act, 2001, the general time limit under Section 153 (2A) was reduced to one year. With effect from 1st … Income Tax Appellate Tribunal (‘ITAT’). The decision of the ITAT rendered in the aforementioned appeal on 18th May 2012 was as under: a. As regards disallowance of expenditure incurred on issue of mobile handsets on 'free of … further explained by Circular No.56 dated 19th March 1971 issued by the Central Board of Direct Taxes (‘CBDT’). Mr. Srivastava relied on the decision of
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Principal Commissioner of Income Tax, Delhi-2 vs.best Infrastructure ( ...
Delhi
Aug-01-2017
Direct Taxation
under these circumstances, section 68 cannot be invoked. a) CIT v. Stellar Investment Ltd. 192 ITR287 b) Sophia Finance Ltd. 205 ITR98(FB) (Del). c) CIT v. Divine Leasing and Finance Ltd 299 ITR268Del.) d) CIT v. Lovely … (‘AR’) of the Assessee had filed detailed written submissions dated 7th February, 2012 and his arguments were, thus, summarised as under: i) The appellant company … of certain properties and unrecorded expenditure in the construction business.5. In support of its assumption of jurisdiction under Section 153 A of the Act, the Revenue places reliance on the statements of Mr. Tarun Goyal and Mr. Anu … the recent decision of this Court in Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia 2017 (295) CTR466(Del).27. As regards additions made
Tag this Judgment! AI Brief & AskPrincipal Commissioner of Income Tax, Delhi-2 vs.best Infrastructure ( ...
Delhi
Aug-01-2017
Direct Taxation
under these circumstances, section 68 cannot be invoked. a) CIT v. Stellar Investment Ltd. 192 ITR287 b) Sophia Finance Ltd. 205 ITR98(FB) (Del). c) CIT v. Divine Leasing and Finance Ltd 299 ITR268Del.) d) CIT v. Lovely … (‘AR’) of the Assessee had filed detailed written submissions dated 7th February, 2012 and his arguments were, thus, summarised as under: i) The appellant company … of certain properties and unrecorded expenditure in the construction business.5. In support of its assumption of jurisdiction under Section 153 A of the Act, the Revenue places reliance on the statements of Mr. Tarun Goyal and Mr. Anu … the recent decision of this Court in Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia 2017 (295) CTR466(Del).27. As regards additions made
Tag this Judgment! AI Brief & AskPrincipal Commissioner of Income Tax, Delhi-2 vs.best Realtors (India( ...
Delhi
Aug-01-2017
Direct Taxation
under these circumstances, section 68 cannot be invoked. a) CIT v. Stellar Investment Ltd. 192 ITR287 b) Sophia Finance Ltd. 205 ITR98(FB) (Del). c) CIT v. Divine Leasing and Finance Ltd 299 ITR268Del.) d) CIT v. Lovely … (‘AR’) of the Assessee had filed detailed written submissions dated 7th February, 2012 and his arguments were, thus, summarised as under: i) The appellant company … of certain properties and unrecorded expenditure in the construction business.5. In support of its assumption of jurisdiction under Section 153 A of the Act, the Revenue places reliance on the statements of Mr. Tarun Goyal and Mr. Anu … the recent decision of this Court in Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia 2017 (295) CTR466(Del).27. As regards additions made
Tag this Judgment! AI Brief & AskPrincipal Commissioner of Income Tax, Delhi-2 vs.best Realtors (India) ...
Delhi
Aug-01-2017
Direct Taxation
under these circumstances, section 68 cannot be invoked. a) CIT v. Stellar Investment Ltd. 192 ITR287 b) Sophia Finance Ltd. 205 ITR98(FB) (Del). c) CIT v. Divine Leasing and Finance Ltd 299 ITR268Del.) d) CIT v. Lovely … (‘AR’) of the Assessee had filed detailed written submissions dated 7th February, 2012 and his arguments were, thus, summarised as under: i) The appellant company … of certain properties and unrecorded expenditure in the construction business.5. In support of its assumption of jurisdiction under Section 153 A of the Act, the Revenue places reliance on the statements of Mr. Tarun Goyal and Mr. Anu … the recent decision of this Court in Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia 2017 (295) CTR466(Del).27. As regards additions made
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Delhi
Aug-01-2017
Direct Taxation
under these circumstances, section 68 cannot be invoked. a) CIT v. Stellar Investment Ltd. 192 ITR287 b) Sophia Finance Ltd. 205 ITR98(FB) (Del). c) CIT v. Divine Leasing and Finance Ltd 299 ITR268Del.) d) CIT v. Lovely … (‘AR’) of the Assessee had filed detailed written submissions dated 7th February, 2012 and his arguments were, thus, summarised as under: i) The appellant company … of certain properties and unrecorded expenditure in the construction business.5. In support of its assumption of jurisdiction under Section 153 A of the Act, the Revenue places reliance on the statements of Mr. Tarun Goyal and Mr. Anu … the recent decision of this Court in Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia 2017 (295) CTR466(Del).27. As regards additions made
Tag this Judgment! AI Brief & AskPrincipal Commissioner of Income Tax, Delhi-2 vs.best City Developers ...
Delhi
Aug-01-2017
Direct Taxation
under these circumstances, section 68 cannot be invoked. a) CIT v. Stellar Investment Ltd. 192 ITR287 b) Sophia Finance Ltd. 205 ITR98(FB) (Del). c) CIT v. Divine Leasing and Finance Ltd 299 ITR268Del.) d) CIT v. Lovely … (‘AR’) of the Assessee had filed detailed written submissions dated 7th February, 2012 and his arguments were, thus, summarised as under: i) The appellant company … of certain properties and unrecorded expenditure in the construction business.5. In support of its assumption of jurisdiction under Section 153 A of the Act, the Revenue places reliance on the statements of Mr. Tarun Goyal and Mr. Anu … the recent decision of this Court in Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia 2017 (295) CTR466(Del).27. As regards additions made
Tag this Judgment! AI Brief & AskPrincipal Commissioner of Income Tax, Delhi-2 vs.best City Realtors (I ...
Delhi
Aug-01-2017
Direct Taxation
under these circumstances, section 68 cannot be invoked. a) CIT v. Stellar Investment Ltd. 192 ITR287 b) Sophia Finance Ltd. 205 ITR98(FB) (Del). c) CIT v. Divine Leasing and Finance Ltd 299 ITR268Del.) d) CIT v. Lovely … (‘AR’) of the Assessee had filed detailed written submissions dated 7th February, 2012 and his arguments were, thus, summarised as under: i) The appellant company … of certain properties and unrecorded expenditure in the construction business.5. In support of its assumption of jurisdiction under Section 153 A of the Act, the Revenue places reliance on the statements of Mr. Tarun Goyal and Mr. Anu … the recent decision of this Court in Principal Commissioner of Income Tax Central-2, New Delhi v. Meeta Gutgutia 2017 (295) CTR466(Del).27. As regards additions made
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