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Search Results for "ITAT powers"

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High Court

Madras High Court Allows SIDCO's Appeal in Income Tax Case — Disallowance of Expenses Set Aside Due to Government Rejection of Reimbursement. Expenses incurred in earlier year but debited in later year after government's refusal to reimburse held allowable as business expenditure under Section 37(1) of Income Tax Act, 1961.

29 Jan 2026

The appellant, Tamil Nadu Small Industries Development Corporation (SIDCO), a government company, was assigned the maintenance of six government prope...

Supreme Court

Supreme Court Allows Revenue Appeals in Section 153A Search Assessment Dispute — Assessing Officer Can Assess Total Income Including Non-Incriminating Material. The Court held that under Section 153A of the Income Tax Act, 1961, the Assessing Officer is competent to assess total income considering all material on record, not limited to incriminating material found during search.

24 Apr 2023

This batch of appeals involves a common question of law regarding the scope of assessment under Section 153A of the Income Tax Act, 1961. The Revenue ...

High Court

Bombay High Court Dismisses Union of India's Challenge to Settlement Commission's Reduction of Interest Under Section 220(2) of Income Tax Act, 1961. Settlement Commission Has Power to Reduce Interest Under Section 220(2) When Settling Case Under Chapter XIX-A, and Such Reduction Does Not Require Prior Payment of Interest.

9 Dec 2021

The Union of India and the Commissioner of Income Tax filed a writ petition challenging two orders dated 05/06/1998 and 04/08/1999 passed by the Incom...

High Court

Bombay High Court Allows Writ Petitions Challenging Income Tax Reassessment Notices for Lack of Jurisdiction and Non-Application of Mind. The court held that the Assessing Officer failed to form a valid belief of income escaping assessment under Section 147 of the Income Tax Act, 1961, as the reasons recorded were based on borrowed satisfaction and lacked independent application of mind.

17 Oct 2019

The petitioner, Vodafone Idea Limited (successor in interest of Idea Cellular Ltd and erstwhile Vodafone India Ltd), filed two writ petitions challeng...

High Court

High Court of Karnataka Dismisses Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment notice under Section 148 of Income Tax Act, 1961 upheld as validly issued within four years from end of assessment year.

31 Jul 2019

The appellant, M/s. Kanhaiyalal Dudheria, a partnership firm, filed appeals under Section 260A of the Income Tax Act, 1961, against the orders of the ...

High Court

Karnataka High Court Allows Assessee's Appeal in Income Tax Reopening and Agricultural Income Estimation Case. Reopening under Section 148 of Income Tax Act, 1961 held invalid for lack of tangible material, and Tribunal's reversal of CIT(A)'s agricultural income estimation set aside as perverse.

7 Aug 2015

The appellant, Shri S L Basavaraj (HUF), an assessee, filed appeals against a common order of the Income Tax Appellate Tribunal (ITAT) dated 30 Januar...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Income Tax Block Assessment Case — Export of Exhibition Rights Not Undisclosed Income. Amount declared in belated regular return for AY 1994-95 does not constitute undisclosed income under Section 158B(b) of the Income Tax Act, 1961.

4 Aug 2015

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) date...

High Court

Karnataka High Court Allows Appeal in Income Tax Reassessment Case — Reassessment Invalid When Original Reasons Do Not Survive and Additions Made on New Grounds Without Proper Notice. The court held that under Section 147 of the Income Tax Act, 1961, the Assessing Officer cannot make additions on grounds different from those recorded in the Section 148 notice if the original reasons fail.

1 Jul 2015

The appellant, Sri N Govindaraju, an individual assessee with income from house property, transport business, capital gains, and other sources, filed ...

High Court

Bombay High Court Dismisses PILs Challenging Appointment of Vice Chancellor of University of Mumbai. Court upholds appointment process under Maharashtra Universities Act, 1994, finding no illegality or mala fides.

11 Dec 2014

The judgment pertains to two Public Interest Litigations (PILs) and a Writ Petition challenging the appointment of Dr. Rajan Welukar as the Vice Chanc...

High Court

Bombay High Court Allows Revenue Appeals in Cooperative Sugar Factory Tax Deduction Cases. Deductions from sugarcane price for various purposes held to be income of the society under Income Tax Act, 1961.

28 Jun 2005

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The respondents, coop...

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