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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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HC; The mere fact that no return has been filed setting out a value for the property in question, would not be material.
T. S. Hajee Moosa & Co. Vs The Commissioner of Income Tax-8
(2022) TaxCorp(LJ) 28691 (HC-MADRAS)
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There is no substitute for issuance of notice u/s 148 to the correct address of the assessee in time and that the impugned communication asking assessee to come for the hearing is liable to be interfered.
A. P. Suryaprakasam Vs The Income Tax Officer
(2022) TaxCorp(LJ) 28669 (HC-MADRAS) · Section 148
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Since assessee did not pay the tax within the period stipulated under Section 140A, the prosecution against him was maintainable.
S.P. Velayutham Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28666 (HC-MADRAS) · Section 276C(2)
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The intimation dated June 13, 2017 is well within the knowledge of the AO.
K.Suresh Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28656 (HC-MADRAS) · Section 148
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Revenue can go ahead against the assessee in case if that is necessary, in accordance with law depending upon the order passed by ITAT.
Taqa Neyveli Power Company Private Limited Vs Principal Commissioner of Income Tax
(2022) TaxCorp(LJ) 28599 (HC-MADRAS)
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Though section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter VI.
THE COMMISSIONER OF INCOME TAX, CHENNAI VERSUS AMNET SYSTEMS PVT LTD.
(2022) TaxCorp(LJ) 28562 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86729&Category=Judgment&CategoryType=Zip
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Once the appeal is filed, during the pendency of the appeal, it is open to the assessing authority to make a demand.
K 553 V. THUTHARIPALAYAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LTD., VERSUS THE COMMISSIONER OF INCOME TAX (APPEALS) COIMBATORE.
(2022) TaxCorp(LJ) 28547 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86722&Category=Judgment&CategoryType=Zip
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There is no merit in challenge against the assessment order passed u/s 153A.
Durai Murugan Kathir Anand Vs Additional Commissioner of Income Tax
(2022) TaxCorp(LJ) 28543 (HC-MADRAS)
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It is established principle that there has to some mens rea on part of the Assessee and there should be some amount of tax evaded or concealed, which is absent in the present case.
K.E.Gnanavel Raja Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28484 (HC-MADRAS)
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Deduction of any sum being interest payable under clause (d) of section 43B of the Act, shall be allowed if such interest has been actually paid and any interest referred to in that clause, which has been converted into a loan or borrowing, shall not be deemed to have been actually paid.
THE COMMISSIONER OF INCOME TAX TAMIL NADU-I, MADRAS VERSUS M/S. TAMIL NADU WATER INVESTMENT CO. LTD.
(2022) TaxCorp(LJ) 28477 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86659&Category=Judgment&CategoryType=Zip
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We do not find any infirmity or illegality in initiating the penalty proceedings and the consequential orders passed by the assessing officer as confirmed by the appellate authorities.
M/S RAMAMURTHY METAL DECORATING INDUSTRIES PRIVATE LTD., SRI A. RAMAMURTHY VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, VIRUDHUNAGAR.
(2022) TaxCorp(LJ) 28426 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86611&Category=Judgment&CategoryType=Zip
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A mere statement that the land was situated in urban area and the agriculture was not carried out at the relevant point of time could not be concluded as suppression.
H. Ameerdeen Vs The Income Tax Officer
(2022) TaxCorp(LJ) 28365 (HC-MADRAS)
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