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Income Tax Officer Vs. Vikram Sujitkumar Bhatia

Court : Supreme Court of India

Subject : 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

Commissioner of Income-tax (Central) Vs. Gopi Apartment

Court : Allahabad

Subject : 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.

Nokia India Private Limited vs.deputy Commissioner of Income Tax

Court : Delhi

Subject : 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

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

substantially altered after the amendment to Finance Act, 1995 byintroduction of a block assessment and later introduction of Section 153 A by Finance Act, 2003. It is contended that the validity of the search is the most important … Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME

Rajan Jewellary vs the Commissioner of Income Tax

Court : Kerala

substantially altered after the amendment to Finance Act, 1995 byintroduction of a block assessment and later introduction of Section 153 A by Finance Act, 2003. It is contended that the validity of the search is the most important … Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

substantially altered after the amendment to Finance Act, 1995 byintroduction of a block assessment and later introduction of Section 153 A by Finance Act, 2003. It is contended that the validity of the search is the most important … Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

substantially altered after the amendment to Finance Act, 1995 byintroduction of a block assessment and later introduction of Section 153 A by Finance Act, 2003. It is contended that the validity of the search is the most important … Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME

Rajan Jewellary vs the Commissioner of Income Tax

Court : Kerala

substantially altered after the amendment to Finance Act, 1995 byintroduction of a block assessment and later introduction of Section 153 A by Finance Act, 2003. It is contended that the validity of the search is the most important … Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME

Rajan Jewellery vs the Commissioner of Income Tax

Court : Kerala

substantially altered after the amendment to Finance Act, 1995 byintroduction of a block assessment and later introduction of Section 153 A by Finance Act, 2003. It is contended that the validity of the search is the most important … Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME

Rajan Jewellary vs the Commissioner of Income Tax

Court : Kerala

substantially altered after the amendment to Finance Act, 1995 byintroduction of a block assessment and later introduction of Section 153 A by Finance Act, 2003. It is contended that the validity of the search is the most important … Income Tax Appellate Tribunal ought to have found that by virtue of the newly introduced section 153A by Finance Act, ::10:: 2003 and in view of the impact thereto as held in 241 CTR 108 in the case … 24-05-2013 APPELLANT/S: RAJAN JEWELLARY KACHERITHAZHAM, MUVATTUPUZHA. RESPONDENT/S: THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, COCHIN. BY ADVS. SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH SC FOR INCOME