Category: Judgments
No Concealment penalty u/s 271(1)(c) for income surrendered during survey if income was disclosed in return which was filed within due date-Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2077 (2017) (09) HC The Substantial Question of Law framed/urged for determination: “(I) Whether the ITAT was justified …
Disproportionate increase in expenses in relation to turnover can not be reason in itself for making adhoc disallowance without cogent material – ITAT ABCAUS Case Law Citation: ABCAUS 2076 (2017) (09) ITAT Assessment Year : 2012-13 Brief Facts of the Case: The Petitioner assessee had claimed certain expenses. …
Income Tax Officer is bound to furnish reasons for re-opening u/s 147 which should already be on record, prior to issuance of notice u/s 148 of the Income Tax Act, 1961 – High Court ABCAUS Case Law Citation: ABCAUS 2075 (2017) (09) HC The Challenge/Grievance: The petitioner …
ITAT has no jurisdiction to direct registration of Trust u/s 12AA without there being satisfaction recorded by the Registering Authority as contemplated by the Income Tax Act – High Court ABCAUS Case Law Citation: ABCAUS 2074 (2017) (09) HC The Challenge/Grievance: The appeal was filed by the …
Exercise of sales tax revisional power after repeal of Act unsustainable-SC. If new Act manifests different intention General Clauses Act stands excluded. ABCAUS Case Law Citation: ABCAUS 2073 (2017) (09) SC The Substantial Question of Law framed/urged for determination: A common question of law in the present …
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment proceeding is stayed by an order is covered by the Explanation 1 to Section 153- High Court ABCAUS Case Law Citation: ABCAUS 2072 (2017) (09) HC …
Interest under Section 234B of the Act cannot go beyond the stage of Section 245D(I) before the Settlement Commission as per Law declared by Supreme Court ABCAUS Case Law Citation: ABCAUS 2071 (2017) (09) HC The Grievance: The grievance made in the present case was that the …
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another authority exercising analogous powers under the Income Tax Act. ABCAUS Case Law Citation: ABCAUS 2070 (2017) (09) HC The Grievance: The instant Writ Petition was filed under …
Sale of unserviceable-rejected aircraft/scrap and spare parts amenable to Sales Tax under the provisions of the Delhi Sales Tax Act, 1975-High Court refers the question for constitution of a larger Bench ABCAUS Case Law Citation: ABCAUS 2069 (2017) (09) HC The Substantial Question of Law framed/urged for …
Acting beyond authority constitutes a misconduct. Dereliction in discharge of duties whether by negligence or deliberate intention or with casualness constitutes misconduct on the part of such employee/officer. ABCAUS Case Law Citation: ABCAUS 2068 (2017) (09) SC The Substantial Question of Law framed/urged for determination: Whether the charges …
