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Yearly Archive: 2019

B.P.Mundra > 2019

सही पते पर आयकर नोटिस नहीं भेजने पर धारा 271(1)(b) का ऑर्डर रद्द किया गया

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सही पते पर आयकर नोटिस नहीं भेजने पर धारा 271(1)(b) का ऑर्डर रद्द किया गया इनकम टैक्स अपीलेट ट्रिब्यूनल दिल्ली बेंच ने फैसला देते हुए कहा कि अगर नोटिस धारा 271(1)(b) का उस एड्रेस पर दिया है जो पैन कार्ड…
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271(1)(b), Delhi Tribunal

November 16, 2019

अगर कदाता को धारा 143(3) द्वारा पारित ऑर्डर्स में किसी छूट को लगातार दिया जा रहा है तो कर निर्धारण अधिकारी को principle of of consistency के आधार पर वह छूट देनी पड़ेगी राजकोट ट्रिब्यूनल के 20.9.2019 के फैसले

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SURENDRANAGAR DISTRICT CO-OP. MILK PRODUCERS UNION LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX RAJKOT TRIBUNAL RAJPAL YADAV, JM & WASEEM AHMED, AM. ITA No. 262-263/Rjt/2018 Sep 20, 2019 (2019) 57 CCH 0073 RajkotTrib Legislation Referred to Section 36(1)(va), 80P(2)(b), 80P(2)(d)…
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143(3), Principle of consistency, Rajkot Tribunal

November 16, 2019

कर निर्धारण अधिकारी के आर्डर में भूल सुधार के लिए धारा 154 में एप्लीकेशन लगाने पर इसी आधार पर अपील पेंडिंग होने का कारण देकर एप्लीकेशन खारिज नहीं की जा सकती

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# Section 154, 154(1A) कर निर्धारण अधिकारी के आर्डर में भूल सुधार के लिए धारा 154 में एप्लीकेशन लगाने पर इसी आधार पर अपील पेंडिंग होने का कारण देकर एप्लीकेशन खारिज नहीं की जा सकती बोम्बे हाई कोर्ट ने ४…
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154, 154(1A), Bobmay High Court, High Court, rectification of mistake

November 16, 2019

परिवार में सहायता के लिए रोकड़ दिए धन पर धारा 269SS का उल्लंघन नहीं एवं धारा 271D में पेनल्टी नहीं CUTTACK TRIBUNAL ‌Sept 23,2019

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धारा 269SS का उल्लंघन नहीं एवं धारा 271D में पेनल्टी नहीं अगर परिवार के सदस्य को जमीन खरीदने या मेडिकल सहायता के लिए रोकड़ दिए और वापस लिए हैं और उसका उद्देश्य लोन नहीं है। CUTTACK TRIBUNAL ‌Sept 23,2019 को…
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269SS, 271D, Cuttack ITAT

November 16, 2019

Retraction of statement given in search u/s132(4). Mere admission of additional income would not automatically entitle the assessing officer to assess the same, if the assessee disputes the same subsequently with corroborative evidences. IT-CASES-202-2020

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Retraction of statement given u/s132(4). It has been held in various cases and now again confirmed on dated 4 September, 2019 by Income Tax Appellate Tribunal – Bangalore Sri Srinivasa Educational & … vs Assistant Commissioner Of Income … on…
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132, retraction

November 16, 2019

SUPREME COURT OF INDIA held on Aug 13, 2019 that when there is complete absence of notice under section 143(2) then entire proceedings would be invalid and in that case no cure even if the assessee participated in assessment proceedings.

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SUPREME COURT OF INDIA held on Aug 13, 2019 that when there is complete absence of notice then entire proceedings would be invalid and in that case no cure as provided in Section 292BB of the Act. According  to the…
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143(3), 153D, 292BB, Supreme Court

November 16, 2019

“…..Commissioner could exercise his jurisdiction under Section 263 of the Act “only in cases where no enquiry is made by the assessing officer.” (Para 9) Aug 2, 2019 HIGH COURT OF CALCUTTA

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“…..Commissioner could exercise his jurisdiction under Section 263 of the Act “only in cases where no enquiry is made by the assessing officer.” (Para 9) Aug 2, 2019 HIGH COURT OF CALCUTTA Full text of decision is as under:- PRINCIPAL…
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263-Revision of orders prejudicial to revenue, Calcutta High Court

November 16, 2019

KOLKATA TRIBUNAL on 8.9.2019 held that Section 68 of the Act provides that if any sum found credited in the year in respect of which the assessee fails to explain the nature and source shall be assessed as its undisclosed income. In the facts of the present case, both the nature & source of the share application received was fully explained by the assessee. The assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the share applicants. The PAN details, bank account statements, audited financial statements and Income Tax acknowledgments were placed on AO’s record. Without doing so, the addition made by the AO is based on conjectures and surmises cannot be justified. In the facts and circumstances of the case, no addition was warranted under Section 68 of the Act. The amount of Rs. 31,75,000/-, as it pertains to the previous assessment year is deleted and for balance sum of Rs.2,66,00,000/- received during the year, the assessee has proved identity, genuineness and creditworthiness of the share subscribers, hence, same is deleted. (Para 38) EVERGREEN RESIDENCY PVT. LTD. vs ITO

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EVERGREEN RESIDENCY PVT. LTD. vs. INCOME TAX OFFICER KOLKATA TRIBUNAL A.T. VARKEY, JM. & DR. A.L. SAINI, AM. ITA No. 416/Kol/2018 Aug 9, 2019 (2019) 56 CCH 0386 KolTrib Legislation Referred to Section 68, 69, 106, 131, 133(6), 143(2), 143(3),…
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106, 131(1), 133(6), 143(2), 143(3), 260A, 263-Revision of orders prejudicial to revenue, 271(1)(c), 68, 69, Cases Income tax, ITAT Mumbai, Section 4 of Bankers Book Evidence Act 1891

November 16, 2019

eligibility to opt for the scheme-VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 when audit, enquiry or investigation started

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eligibility to opt for the scheme-VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 when audit, enquiry or investigation started If an audit, enquiry or investigation has started, the person shall not be eligible to opt for the scheme-VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME,…
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2019, Articles, VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME

November 16, 2019

No deemed rental income when use in business or profession inspite of no depreciation claimed.Also for calculating holding period date of allotment if initial payment made by cheque

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अगर करदाता यह प्रूफ कर देता है की हाउस प्रॉपर्टी उसके बिजनेस या प्रोफेशन में काम आ रही थी तो भले ही करदाता ने डेप्रिसिएशन नहीं क्लेम किया हो deemed rental income मानकर आय में नहीं जोड़ा जा सकता  कैपिटल…
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23, 50C, ITAT Mumbai

November 16, 2019

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    • Whether claim of exemption under section 54F is allowable for capital gain on sale of shares which was sold in lieu of plot and construction and thereafter assessee made further payment towards remaining construction. The permission of transfer of property was not obtained in the time period as available in section 54F. ITAT KOLKATA allowed the deduction u/s 54F in the case of Basabdutta Dutta v. ITO vide IT APPEAL NO. 868 (KOL.) OF 2023 [AY 2014-15] on dated 11.07.2024. FCA BPMUNDRA 9314501680
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