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Since the quantum of interest charged under Section 234-D of the Income Tax Act in the present case is lesser than Rs.50,00,000/- as stated in the Circular No.3/2018 dated 11.07.2018, the Tax Case Appeal is liable to be dismissed.
S.Duraipandi & S.Thalavaipandian Vs Commissioner of Income Tax
(2022) TaxCorp(LJ) 29449 (HC-MADRAS)
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Assessing officer can grant deposit orders of a lesser amount than 20% pending appeal without making reference to the administrative Pr.CIT/CIT.
Queen Agencies Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 29404 (HC-MADRAS) · Section 220(6)
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The conclusion of the PCIT that it is necessary to maintain separate books of account is not sustainable.
Virtusa Consulting Services Pvt. Ltd Vs The Deputy Commissioner of Income-tax
(2022) TaxCorp(LJ) 29402 (HC-MADRAS) · Section 263
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Non-obstante clause would not exclude the operation of Sec. 153 as a whole since it implies that irrespective of availability of larger time to conclude the proceedings, final orders are to be passed within one month in line with the scheme of the Act.
Roca Bathroom Products Private Limited Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 29379 (HC-MADRAS) · Sections 144C, 153, 153(2A), 153(3)
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Lower disallowance under Section 14A would not amount to misreporting.
Prem Brothers Infrastructure LLP Vs NATIONAL FACELESS ASSESSMENT CENTRE & ANR
(2022) TaxCorp(LJ) 29277 (HC-MADRAS) · Section 14A
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Section 278(e) empowered the Court to presume culpable mental state of the accused, unless, the accused shows that he had no such mental state with respect to the act charged as an offence in the prosecution.
S.J.Surya Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 29276 (HC-MADRAS)
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Invocation of Section 263 by the CIT cannot be said to be without jurisdiction merely because the intimation of DIN in the order passed under Section 263 was one day after the order was passed.
Texmo Precision Castings Uk Ltd. Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 29259 (HC-MADRAS)
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Assessee failed to prove any reasonable cause in failure to file the return of income within the specified date, even though there was taxable income.
Dharampal R.Pandia Vs The Deputy Commissioner of Income - Tax
(2022) TaxCorp(LJ) 29254 (HC-MADRAS) · Section 271(1)(c)
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Revenue had tangible material to reopen the income tax assessment and the same was legally done as per the provisions of Section 147 of the Income Tax Act by issuing a notice under Section 148 of the Income Tax Act.
Thriveni Earthmovers Pvt. Ltd Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 29246 (HC-MADRAS)
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There is no irregularity in the auction and the writ petition is meritless.
IGGI Resorts International Limited Vs The Tax Recovery Officer-I
(2022) TaxCorp(LJ) 29099 (HC-MADRAS)
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The AO should have merely determined the taxable income of each of the Transferor Companies as a separate head in the same assessment order and added only the tax liability of the assessee .
Cognizant Technology Solutions India Private Limited Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 29083 (HC-MADRAS)
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There must be concealment of income by the assessee or the assessee must have furnished inaccurate particulars of income in order to attract Section 276 C.
Noorjahan Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 29040 (HC-MADRAS) · Section 276C
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Assessee should comply with the directions in SCN and intimate the AO accordingly within a period of 3 weeks.
Magick Woods Exports Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer, National e-Assessment Centre
(2022) TaxCorp(LJ) 28996 (HC-MADRAS)
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The Assessee was required to pay the demand within 30 days from the date of the service of the notice failing which he was asked to pay simple interest at 1.5% p.a. under Section 220(2).
Ravikumar Dhandhania Vs Income Tax Officer
(2022) TaxCorp(LJ) 28923 (HC-MADRAS)
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Assessee is at liberty to challenge the assessment orders by availing remedy as provided under law and dismissal of the writ petitions would not come in the way for seeking remedy in accordance with law.
Malavika Enterprises Vs Central Board of Direct Taxes
(2022) TaxCorp(LJ) 28886 (HC-MADRAS)
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Sec. 26(7) is couched negatively for passing the order within one year from the end of the month of receipt of reference u/s 24(5) and thus, there is burden cast on the Adjudicating Authority to pass the order strictly within the period of limita
Advance Infradevelopers Pvt. Ltd. Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28884 (HC-MADRAS) · Section 26(7)
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The ITSC could go beyond the scope of Sec. 245C and adjudicate additional income which is admittedly not disclosed in the application filed initially by the assessee.
Sri Krishna Tiles and Potteries (Madras) Pvt Ltd Vs The Income Tax Settlement Commission
(2022) TaxCorp(LJ) 28870 (HC-MADRAS) · Section 245C
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In cases where notice was issued by an incompetent authority having no jurisdiction, such matter is to be remanded back to the authority competent for reconsideration.
Watanmal Boolchand & Co., Ltd Vs The Assistant Director of Income Tax
(2022) TaxCorp(LJ) 28850 (HC-MADRAS)
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On compliance of CIT(A)’s order by the parties, CIT(A) can pass appropriate orders so as to lift the lien on FDs as directed by SC vide order dt. Mar 4, 2020.
Cognizant Technology Solutions India Private Limited Vs The Commissioner of Income Tax (Appeals)
(2022) TaxCorp(LJ) 28839 (HC-MADRAS)
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When there is repugnancy or conflict as to the subject or context between the General Clauses Act and a statutory provision which falls for interpretation, the Court must necessarily refer to the provisions of the statute.
Pfizer healthcare India Private Limited Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28829 (HC-MADRAS)
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