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If Revenue is aggrieved by the final judgment of the High Court, all the questions are kept open to be agitated before this Court including on the grounds which are raised in the Special Leave Petition.
Vahanvati Consultants Private Limited Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28678 (HC-KARNATKATA)
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When the Assessee makes a request for personal hearing under the faceless scheme, the same must be provided.
Greenvision Technologies Pvt. Ltd Vs THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME-TAX OFFICER/NATIONAL FACELESS ASSESSMENT CENTRE
(2022) TaxCorp(LJ) 28677 (HC-KARNATKATA)
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Since the loan amount has been held by us as genuine, the corresponding interest payment made thereon after subjecting the same to TDS compliances, deserves to be allowed.
Agripure Tradeware Private Limited Vs Income Tax Officer
(2022) TaxCorp(LJ) 28672 (ITAT-MUMBAI) · Sections 68, 133(6)
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Income of Rs. 79 lacs shown in return of income is just to misguide and pre-empt the information available to the Department in the form of Form 26AS to evade the tax.
Virendra Pratap Vs ITO
(2022) TaxCorp(LJ) 28671 (ITAT-DELHI)
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The amended provisions of Sec. 2(14)(iii)(a) is applicable prospectively w.e.f AY 2014-15 which is not the subject AY.
Mangavalli Grandhi Vs Income Tax Officer
(2022) TaxCorp(LJ) 28670 (ITAT-HYDERABAD) · Section 2(14)(iii)(b)
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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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Revenue has failed to bring on record any evidence to prove that findings of fact recorded by Ld. CIT(A) is incorrect or opposed to the facts.
Ramcharan Tej Konidala Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28668 (ITAT-CHENNAI)
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Assessee filed certain evidence which were earlier not available to the Assessee in view of the acrimonious legal proceedings, thus, if given one more opportunity, the Assessee will cooperate in expeditious disposal and submit all the required information.
Naurang Godavari Entertainment Ltd Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28667 (ITAT-MUMBAI)
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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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It is pertinent to examine whether the Tax Consultant was instrumental in claiming fraudulent refund for the Assessee by indulging in malpractices and the penalty cannot be levied if the Tax Consultant is found solely responsible for fraudulent act coupled with the fact that Assessee’s claim is found bona fide.
Joison Kundu KulamJohny Vs ITO
(2022) TaxCorp(LJ) 28665 (ITAT-BANGALORE)
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DTAA provisions don’t require state of residence to eliminate the double taxation in all cases where state of source has imposed tax by applying a provision of convention on an income that is different from view of state of residence.
Dynamic Drilling & Services Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 28664 (ITAT-DELHI)
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HC - Faceless assessment order passed prior to expiry of date given to assessee for filing response to SCN-cum-draft assessment order quashed.
Renew Power Private Limited Vs NATIONAL E-ASSESSMENT CENTRE DELHI
(2022) TaxCorp(LJ) 28659 (HC-DELHI)
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Since the original assessment in that case had been completed by following the procedure prescribed u/s.144C, in the remand proceedings, the AO could not bypass the provisions of the said section.
A.T. Kearney Ltd Vs ADIT
(2022) TaxCorp(LJ) 28658 (ITAT-DELHI) · Section 144C
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In the instant case, there is a common shareholders amongst all the four companies having substantial interest and voting power of more than 10%.
Ryder Trans International Pvt. Ltd Vs DCIT-4(1)
(2022) TaxCorp(LJ) 28657 (ITAT-INDORE) · Section 2(22)(e)
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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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Considering the explanation provided by the assessee, it could not be said that it is a fit case for imposition of penalty.
Subhash Shah And Associates Architects Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28655 (ITAT-MUMBAI)
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Once a possible view has been taken by the ld AO, his order cannot be termed as erroneous warranting revision proceedings u/s 263 of the Act.
Grasim Industries Ltd Vs Principal Commissioner of Income Tax
(2022) TaxCorp(LJ) 28654 (ITAT-MUMBAI)
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Where certain disallowances have been dropped, it cannot be said that the assessment has been completed as per the draft order without there being further hearing, directions, or application of mind.
Galaxy Surfactants Limited Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28653 (ITAT-MUMBAI) · Section 144C(3)
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The claim of provision as made by the assessee is in accordance with settled principal of law. Therefore, the authorities below were not justified in making the disallowance.
BSC C&C Kurali Toll Road Ltd Vs DCIT
(2022) TaxCorp(LJ) 28652 (ITAT-DELHI)
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Not being parties to the appeals, they were not competent to make the applications for transfer. In such circumstances the applications for transfer of appeals were invalid and on such invalid applications no order for transfer of appeals could have been passed.
MSPL Limited Vs Principal Commissioner of Income Tax-1
(2022) TaxCorp(LJ) 28651 (HC-BOMBAY)
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