Sec.271 of INCOME TAX ACT = The AO has to initiate penalty proceedings when he found difference between the reported and assessed income – No separate reasons not necessary to record whether to intiate proceedings or not – but the burden lies on the assessee to give suffcient reasons for show cause notice and the burden … Continue reading
reported/published in http://elegalix.allahabadhighcourt.in/elegalix/WebShowJudgment.do HIGH COURT OF JUDICATURE AT ALLAHABAD Reserved Income Tax Appeal No. 71 of 2002 M/s. Zafa Ahmad & Company Versus The Commissioner of Income Tax, Varanasi *********************** Hon’ble R.K. Agrawal, J. Hon’ble B. Amit Sthalekar, J. (Delivered by R.K. Agrawal, J.) The present appeal has been filed under section 260A of the … Continue reading
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30.4.2013 CORAM: THE HONOURABLE MR.JUSTICE V.DHANAPALAN W.P.No.8571 of 2013 & M.P.No.1 of 2013 M/s.Cognizant Technology Solutions India P. Ltd., 6th Floor, New No.165/Old No.110, Menon Eternity Building, St.Mary’s Road, Chennai-600 018 represented by its Director .. … Continue reading
PETITIONER: COMMISSIONER OF GIFT TAX, ERNAKULAM Vs. RESPONDENT: ABDUL KARIM MOHD. (DEAD) BY LRS. DATE OF JUDGMENT10/07/1991 BENCH: SHETTY, K.J. (J) BENCH: SHETTY, K.J. (J) YOGESHWAR DAYAL (J) CITATION: 1991 AIR 1847 1991 SCR (2) 846 1991 SCC (3) 520 JT 1991 (3) 67 1991 SCALE (2)11 ACT: Gift Tax Act, 1958/Indian Succession Act, 1925: … Continue reading
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL JURISDICTION CIVIL APPEAL Nos. 516-527 OF 2004 Brij Lal & Ors. … Appellants versus Commissioner of Income Tax, Jalandhar … Respondents with Civil Appeal Nos. 280-286/2005, Civil Appeal No. 8324/2004, Civil Appeal Nos.8325- 8328/2004, Civil Appeal No. 603/2005, Civil Appeal No. 990/2005, Civil Appeal No. 925/2005, … Continue reading
CASE NO.: Appeal (civil) 5942 of 2007 PETITIONER: Asokan RESPONDENT: Lakshmikutty & Ors. DATE OF JUDGMENT: 14/12/2007 BENCH: S.B. Sinha & Harjit Singh Bedi JUDGMENT: J U D G M E N T [Arising out of SLP (Civil) No. 20754 of 2003] S.B. SINHA, J : 1. Leave granted. 2. Whether an averment made in … Continue reading
CASE NO.: Appeal (civil) 5942 of 2007 PETITIONER: Asokan RESPONDENT: Lakshmikutty & Ors. DATE OF JUDGMENT: 14/12/2007 BENCH: S.B. Sinha & Harjit Singh Bedi JUDGMENT: J U D G M E N T [Arising out of SLP (Civil) No. 20754 of 2003] S.B. SINHA, J : 1. Leave granted. 2. Whether an averment made in … Continue reading
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 6319 OF 2011 [Arising out of SLP(C) No. 24690 of 2009] IDEA MOBILE COMMUNICATION LTD. ….Appellant (s) VERSUS C.C.E. & C., COCHIN ….Respondent(s) JUDGMENT Dr. MUKUNDAKAM SHARMA, J. 1. Leave granted. 2. The present appeal is filed against the judgment and order … Continue reading