Uttaranchal Court February 2009 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The Commissioner of Income Tax and anr. Vs. Sundowner Offshore Interna ...
Court: Uttaranchal
Decided on: Feb-16-2009
Reported in: [2009]183TAXMAN365(NULL)
B.C. Kandpal, A.C.J.1. This Income Tax Appeal under Section 260-A of Income Tax Act has been filed by the Commissioner of Income Tax, Dehradun and another, against the judgment and order dated 17.10.2006 passed by Income Tax Appellate Tribunal, Delhi Bench 'G' New Delhi, in I.T.A. No. 4762/Del/2005 for the assessment year 2004-05. 2. The Income Tax Appellate Tribunal (ITAT) has dismissed the appeal of the appellant/Revenue by holding that CIT (A) has rightly held in both the cases that the proportionate receipts were taxable in India. 3. It appears from the perusal of the prayer made in the memo of the appeal that only one appeal has been filed to set aside the composite judgment dated 10.10.2005 passed by CIT (Appeals). This appeal has been filed by the Revenue Department against only one assessee-Sundowner Offshore International (Burmuda) Ltd., C/o Nangia & Co. 75/7 Rajpur Road, Dehradun. 4. Brief facts of the case are that the assessee is a non-resident company incorporated under th...
The Commissioner of Income Tax, Assistant Commissioner Income Tax and ...
Court: Uttaranchal
Decided on: Feb-12-2009
Reported in: [2009]179TAXMAN27(NULL)
Prafulla C. Pant, J. 1. This appeal, preferred under Section 260A of Income Tax Act, 1961, is directed against the order dated 19.10.2006, passed by Income Tax Appellate Tribunal, Delhi Bench, 'D' Delhi, passed in ITA No. 1651 (Del) of 2004, whereby appeal of the assessee was allowed and penalty imposed is set aside. 2. Heard learned Counsel for the parties. 3. Brief facts of the case are that appellant is a co-operative society, who is engaged in promotion and supply of sugarcane by its members to local sugar mills. It also undertakes work connected with marketing needs of its members of different goods for development of sugarcane quality, agricultural implements, fertilizers, cane seeds, pesticides etc. The 2 respondent/assesee was required under Section 44AB of Income Tax Act, 1961, to get its account audited, which it failed to get done within the time prescribed i.e. on or before 31.10.1999. When notices were issued to the assessee before the penalties imposed under Section 271B ...
- ‹ Prev
- Next ›