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Search Results for "Income Tax recovery"

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High Court

High Court of Karnataka Quashes Bank Attachment Notice in Income Tax Recovery Matter — Non-Consideration of Stay Application Violates Principles of Natural Justice. Revenue directed to pass speaking order on stay application after furnishing assessment order sheet.

25 Mar 2019

The petitioner, an income tax assessee, filed writ petitions under Articles 226 and 227 of the Constitution of India challenging the bank attachment n...

High Court

High Court of Karnataka Quashes Recovery Order Against State Agency for Exceeding 20% Limit Under Section 220(6) of Income Tax Act, 1961. Recovery of Rs.16,95,48,869/- for multiple assessment years held illegal as it exceeded the statutory limit of 20% pending appeal.

7 Aug 2018

The petitioner, Bidar Nirmiti Kendra, an agency of the State Government, filed writ petitions under Articles 226 and 227 of the Constitution of India ...

High Court

Bombay High Court Quashes ITAT's Interim Refund Order in Pending Appeal — Tribunal Cannot Direct Refund Without Adjudicating Merits Under Income Tax Act, 1961. The court held that the Income Tax Appellate Tribunal lacks jurisdiction to grant interim relief without hearing the main appeal, as it would render the appeal infructuous and cause prejudice to the revenue.

4 Feb 2014

The Director of Income Tax (Exemption), Mumbai, filed a writ petition challenging an order dated 25 November 2013 passed by the Income Tax Appellate T...

High Court

Bombay High Court Stays Coercive Recovery Against Mutual Fund in Income Tax Dispute on Trust's Status. Trust Assessed as Association of Persons Cannot Prima Facie Bind Beneficiary Due to Legal Precedent and Hasty Recovery Action Foreclosed Remedies Under Section 177(3) of Income Tax Act, 1961.

14 Mar 2012

The dispute arose from an assessment order for Assessment Year 2009-2010 passed against India Corporate Loan Securitisation Trust, 2008 Series 14, con...

High Court

Bombay High Court Dismisses Revenue's Appeal in Export Deduction Case — Freight, Insurance, Packing Receipts, Sales Tax Set-off/Refund, and Service Income Not Excludable from Profits of Business Under Section 80HHC Explanation (baa). The Court held that these receipts are not in the nature of 'receipts by way of brokerage, commission, interest, rent, charges or any other receipt of similar nature' and thus 90% thereof is not to be excluded from profits of business.

8 Apr 2010

The case involved an appeal by the Commissioner of Income Tax-6 against an order of the Income Tax Appellate Tribunal dated 6th June 2008 for Assessme...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Case — Tribunal's Deletion of Section 41(1) Addition Upheld. Remission of Transport Liability Not Taxable as Assessee Failed to Prove Cessation of Liability.

20 Feb 2017

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Panaji Benc...

High Court

High Court of Karnataka Allows Appeal in Income Tax Case Due to Non-Application of Mind by ITAT — Reassessment Based on Revised Return Under Immunity Scheme Held Invalid Without Proper Examination of Section 143(1) Acceptance. The court held that the Assessing Officer must have independent reasons to believe income escaped assessment, and the revised return under the Immunity Scheme could not be the sole basis for reopening under Section 147 of the Income Tax Act, 1961.

20 Apr 2015

The case pertains to an appeal filed by the assessee, Sri K Nagesh, against the order of the Income Tax Appellate Tribunal (ITAT), Bangalore, dated 29...

High Court

Bombay High Court Allows Revenue's Appeal in Part on Deduction Under Section 80HHC of Income Tax Act, 1961 — Insurance Claim and Sundry Receipts Held Not Directly Related to Business Profits, Rental Income Treated as Business Income, Retrenchment Compensation Held Revenue Expenditure.

18 Jun 2010

The case pertains to an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (...

Supreme Court

Supreme Court Dismisses Revenue Appeal in Tax Recovery, Holds Notification Empowering Tahsildar as Tax Recovery Officer Cannot Have Retrospective Effect; Attachments Invalid. Executive Notification under Section 2(44) of Income-tax Act, 1961 Cannot Operate Retrospectively to Validate Pre-issuance Acts, as Delegated Legislation Lacks Retrospective Force Absent Express Statutory Authorization.

28 Jul 1969

The dispute arose out of recovery proceedings under the Income-tax Act, 1961. The assessee, M.C. Ponnoose, had income-tax arrears, and his shares were...

High Court

Bombay High Court Allows Writ Petition in Income Tax Refund Interest Case — Self-Assessment Tax Refund Eligible for Interest Under Section 244A(1)(b). Interest on refund of excess self-assessment tax paid under Section 140A is payable from the date of payment of such tax, not from the date of filing of return.

17 Nov 2014

The petitioner, Stock Holding Corporation of India Ltd., filed a writ petition challenging an order dated 28 September 1999 passed by the Commissioner...

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