Allahabad Court May 2014 Judgments
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Commissioner of Income-tax, Allahabad Vs. Prayag Wines
Court: Allahabad
Decided on: May-08-2014
1. This is an appeal filed by the Income-tax Department under section 260A of the Income-tax Act, 1961, against the order passed by the Income-tax Appellate Tribunal, Lucknow, for the assessment year 2005-06. 2. The assessee caries on the business of purchase and sale of country liquor, Indian made foreign liquor and beer through 28 shops at various locations in Allahabad, Pratapgarh and Jaunpur districts. For the said assessment year, the assessee filed his return under section 139 of the Act disclosing the total income of Rs. 14,99,890 and claiming refund thereon. The case was processed under section 143(1) of the Act resulting in refund of Rs. 6,83,671 which was issued to the assessee. Subsequently, the case of the assessee was selected for the scrutiny and a notice under section 143(2) of the Act was issued to the assessee. The Assessing Officer, subsequently, passed an order under section 143(3) of the Act computing the total income of the assessee at Rs. 65,15,451. The Assessing ...
Rakesh Kumar Gupta Vs. Union of India
Court: Allahabad
Decided on: May-06-2014
Tarun Agarwala, J. 1. The petitioner is a civil contractor and is deriving his income by executing civil contracts in various Government Departments. For the Assessment Year 2010-11, the petitioner, in the course of his business, received certain payments from the Government Departments, which in the instant case is, the North Central Railway and a total sum of Rs.3,14,766/- as tax was deducted at source by the Government Department (hereinafter referred to as "TDS"). 2. For the Assessment Year 2010-11, the petitioner filed his income tax return in Form-4, showing his gross income at Rs.6,86,650/-. The petitioner disclosed that he was liable for payment of tax amounting to Rs.82,295/- and consequently, claimed a refund of Rs.2,32,370/-. 3. The returns were processed by the Central Processing Centre of the Income Tax Department at Bangalore. The returns were accepted under the deemed assessment scheme. The Central Processing Centre, Bangalore issued an income tax refund of Rs.43,740/-. ...
Adobe Systems India (P.) Ltd. Vs. Joint Commissioner of Income-tax
Court: Allahabad
Decided on: May-05-2014
1. An order of assessment was passed against the petitioner under section 143(3) and section 144C of the Income-tax Act, 1961, making a total addition of Rs. 25.89 crores. The petitioner went in appeal before the Income-tax Appellate Tribunal. The Tribunal, by an interim order dated January 8, 2013, allowed the application for stay for a period of 180 days or till the disposal of the appeal, whichever is earlier, subject to the deposit of an amount of Rs. 2 crores. The petitioner complied with the order of deposit. The appeal was listed before the Tribunal but was adjourned on January 30, 2013, April 8, 2013, April 17, 2013, and June 12, 2013. The petitioner applied for extension of stay. The Tribunal, by its order dated July 5, 2013, extended the stay for a further period of six months or till the disposal of the appeal, whichever is earlier. Thereafter, the appeal was heard on September 24, 25, 2013, and the judgment was reserved. On January 28, 2014, the Tribunal granted a further e...
Commissioner of Income-tax (Central) Vs. Gopi Apartment
Court: Allahabad
Decided on: May-01-2014
Rajan Roy, J. 1. This is an appeal of the Revenue under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as 'the I.T. Act, 1961'). 2. The facts of the case giving rise to the instant appeal are as under: A search and seizure operation under Section 132(1) of the I.T. Act, 1961 was conducted on 17.10.2006 in 'Banarasi Group of Cases' encompassing residential and business premises of the said Group. It is alleged that during the search and also during the assessment proceedings in respect of the 'searched person', certain incriminating material was recovered, which has been mentioned in the panchanama drawn 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. The respondent vide its reply dated 24.12.2008, submitted that the return of income, filed earlier, may be treated a...
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