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Liberty be given to the Revenue to initiate reassessment proceedings in accordance with the as amended reassessment provisions after making all compliances as required by law.
Vellore Institute of Technology Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28344 (HC-MADRAS)
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Where all the evidence had been produced and the CIT(A), after full investigation of the evidence and examination of the accounts, had given a definite finding on the question in issue, the Tribunal's order of remand is held to be invalid.
Ratanchand Manoharmal Vs Income Tax Officer
(2022) TaxCorp(LJ) 28296 (HC-MADRAS)
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The Petitioner sent a reply before expiry of deadline, therefore revenue is directed to pass a speaking order on merits in accordance with law after considering the reply filed by the petitioner on March 15, 2021.
Antony Alphonse Kevin Alphonse Vs The Income Tax Officer
(2022) TaxCorp(LJ) 28295 (HC-MADRAS)
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Since there is no possibility of disclosure of full and true income, regular assessment would be a proper method and settlement cannot be made.
Akash Fertility Centre and Hospital Vs Commissioner of Income Tax
(2022) TaxCorp(LJ) 28294 (HC-MADRAS)
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When the Appellate Tribunal has factually recorded the finding that there was no suppression of facts and the assessee has originally disclosed the receipt of the sale property, merely claimed deduction it cannot be said that there was wilful evasion of Tax.
SHRI. H. AMEERDEEN VERSUS THE INCOME TAX OFFICER NON-CORPORATE WARD 3 (1), CHENNAI
(2022) TaxCorp(LJ) 28290 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86449&Category=Judgment&CategoryType=Zip
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As long as there is no deliberate Act or willful act on the part of the accused to evade the payment of tax, mere failure to pay the tax will not constitute the offence under Section 276C(2).
S.P. VELAYUTHAM VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX NON CORPORATE CIRLCE – 14 (1) , CHENNAI
(2022) TaxCorp(LJ) 28288 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86451&Category=Judgment&CategoryType=Zip
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For income to be considered as disclosed income, the same should have been disclosed in the return filed by the assessee before the search or requisition
M/S. KELD ELLENTOFT INDIA PVT LTD. VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE III (3) , CHENNAI
(2022) TaxCorp(LJ) 28213 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86412&Category=Judgment&CategoryType=Zip
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Circular No.14 of 2001 clarified that the restriction of 8 years for carry forward and set off of unabsorbed depreciation had been dispensed with.
THE COMMISSIONER OF INCOME TAX, CHENNAI. VERSUS M/S. DCM HYUNDAI LIMITED
(2022) TaxCorp(LJ) 28155 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86328&Category=Judgment&CategoryType=Zip
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Where noticee seeks cross-examination, denial thereof would be violation of principles of natural justice.
Marg Realities Limited Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28151 (HC-MADRAS)
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AO is directed to pass fresh draft assessment order within 30 days from the date of receipt of this order.
Bradken India Private Limited Vs The Income Tax Officer
(2022) TaxCorp(LJ) 28128 (HC-MADRAS)
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Since the petitioner could show that subject AY was beyond the ambit of the provision, the respondent has no jurisdiction to issue notice and once lack of jurisdiction has been established, the maintainability of the writ petition cannot be in doubt.
A.R. Safiullah Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28115 (HC-MADRAS)
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Petitioner is not entitled for any relief as such sought for in the present writ petition.
M/S. LION DATES IMPEX (P) LTD. VERSUS THE CHAIRMAN, INCOME TAX SETTLEMENT COMMISSION, PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL – II, CHENNAI
(2022) TaxCorp(LJ) 28089 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=86277&Category=Judgment&CategoryType=Zip
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The stage of the proceedings is irrelevant for alteration of the charge.
G. Victor Devasahayam Vs The Assistant Commissioner of Income Tax
(2021) TaxCorp(LJ) 28002 (HC-MADRAS)
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HC - Jurisdiction u/s 260A is to decide the substantial questions of law therefore condones delay in filing appeal due to change in counsel.
Precot Meridian Ltd Vs High Court Madras
(2021) TaxCorp(LJ) 27464 (HC-MADRAS)
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Asssessee has paid the penalty amount, immediately after receipt of the show cause notice, therefore CIT, without taking note of the payment of the above said amount and pendency of the appeal proceedings before this High Court, has erroneously launched criminal prosecution against the petitioner for wilful commission of concealment of income to avoid payment of tax, under Section 276(c)(1).
MR. SIVAKUMAR RAGAVAN DIRECTOR - M/S SOLAR PAPER MILLS LIMITED VERSUS THE STATE REP. BY THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6 (2), CHENNAI
(2021) TaxCorp(LJ) 27213 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85550&Category=Judgment&CategoryType=Zip
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The decision to purchase the lands from the Directors at excessive rate was a prudent commercial decision taken by the assessee company.
COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CHENNAI. VERSUS M/S. ADITYARAM PROPERTIES (P) LTD.
(2021) TaxCorp(LJ) 27095 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85484&Category=Judgment&CategoryType=Zip
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The Dispute Resolution Panel has no power to enhance based on the variations which were not identifiable in the Draft Assessment Order.
M/S DELPHI-TVS DIESEL SYSTEMS LIMITED VERSUS ITO (OSD) / SECRETARY DISPUTE RESOLUTION PANEL - 2, ASSISTANT COMMISSIONER OF INCOME-TAX (OSD), DEPUTY COMMISSIONER OF INCOME-TAX - 1 (2), CHENNAI
(2021) TaxCorp(LJ) 27080 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85458&Category=Judgment&CategoryType=Zip
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There is no bar to entertain the writ petition when alternative remedy is available if it is the case that the order passed by the concerned authority is prejudicially affecting their rights or interest.
DEPUTY COMMISSIONER OF INCOME TAX, ASSISTANT COMMISSIONER OF INCOME TAX (OSD) VERSUS M/S. DAIMLER INDIA COMMERCIAL VEHICLES PRIVATE LTD.
(2021) TaxCorp(LJ) 27079 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85459&Category=Judgment&CategoryType=Zip
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Undertaking should not be formed by splitting up or the reconstruction of a business already in existence.
SUNDARAM NON-CONVENTIONAL ENERGY SYSTEMS LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE VI (4), CHENNAI
(2021) TaxCorp(LJ) 27069 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85447&Category=Judgment&CategoryType=Zip
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Reopening of the assessment was after years and there was no tangible material to establish that the assessee failed to disclose fully and truly all materials, which are required for the assessment at the first instance.
COMMISSIONER OF INCOME TAX, COIMBATORE. VERSUS MR. JOHN ETTIMOOTIL SAMUEL
(2021) TaxCorp(LJ) 27021 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85370&Category=Judgment&CategoryType=Zip
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