-
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)
-
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)
-
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)
-
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
-
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)
-
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)
-
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
-
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
-
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
-
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
-
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
-
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
-
The Tribunal was right in confirming the order passed by the CIT(A).
THE COMMISSIONER OF INCOME TAX, CIRCLE-XV, CHENNAI VERSUS M/S. JANNANI HOLDINGS
(2021) TaxCorp(LJ) 27020 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85371&Category=Judgment&CategoryType=Zip
-
E-Proceeding does not foreclose the conduct of a physical hearing, but has circumscribed four conditions, on which, such hearing shall be conducted manually.
THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) , SALEM VERSUS SALEM SREE RAMAVILAS CHIT COMPANY PRIVATE LIMITED
(2021) TaxCorp(LJ) 27019 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85372&Category=Judgment&CategoryType=Zip
-
The Assessing Officer in the present case has established that he has reason to believe for reopening of assessment and there is no infirmity, as such, in reopening of the assessment u/s 147/148.
M/S. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, JOINT COMMISSIONER OF INCOME TAX
(2021) TaxCorp(LJ) 27018 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85373&Category=Judgment&CategoryType=Zip
-
The restriction of 8 years for carry forward and set off of unabsorbed depreciation had been dispensed.
THE COMMISSIONER OF INCOME TAX, CHENNAI. VERSUS M/S. BEST & CROMPTON ENGINEERING LTD.
(2021) TaxCorp(LJ) 27014 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85366&Category=Judgment&CategoryType=Zip
-
General observations are not sufficient to hold an assessment order erroneous and prejudicial to the interests of the Revenue.
THE COMMISSIONER OF INCOME TAX, CHENNAI. VERSUS M/S. ACCEL LIMITED
(2021) TaxCorp(LJ) 27013 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85367&Category=Judgment&CategoryType=Zip
-
Even based on the available materials, if the competent authority could able to identify any under-assessment, then also power under Section 147 shall be invoked by the competent authority.
M/S. THAMBBI MODERN SPINNING MILLS LTD. VERSUS THE COMMISSIONER OF INCOME TAX, THE ASSISTANT COMMISSIONER OF INCOME TAXTHE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE (1), SALEM
(2021) TaxCorp(LJ) 26936 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85216&Category=Judgment&CategoryType=Zip
-
Notice was issued for reopening of assessment within the period of limitation for the assessment year 2011-12.
DR. BHARANI R. PALUVAI, BRIDGET BHARANI VERSUS INCOME TAX OFFICER, NON-CORPORATE WARD-11 (2), CHENNAI.
(2021) TaxCorp(LJ) 26924 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85198&Category=Judgment&CategoryType=Zip
-
Petitioners are having reasonable cause for such failure for payment of the TDS amount and therefore, the matter is remitted to the first respondent to consider the issue afresh.
M/S. KAJAH ENTERPRISES PRIVATE LIMITED, HAJI A. ABDUL RAHIMAN SAHIB, HAJI ABDUL SALAM, HAJI A. ABDUL RASHEED, HAJI A. ABDU AZEES, HAJI A. ABDUL RAWUF, 7. HAJI A. ABDUL RAFEEQ VERSUS INCOME TAX DEPARTMENT, MADURAI.
(2021) TaxCorp(LJ) 26880 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=85122&Category=Judgment&CategoryType=Zip
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.