High Court of Bombay Hears Group of Income Tax Appeals and Writ Petition. Disputes Relate to Assessment Years 1993-94 Onwards under Income Tax Act, 1961.
14 Feb 2025...
Search Results for "ITAT orders"
328 result(s) found
Found 328 result(s)
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Limitation Case — Tribunal's Order Setting Aside Penalty Under Section 271D Upheld. The Court Held That the Penalty Order Passed by the Range Head Was Barred by Limitation Under Section 275(1)(c) of the Income Tax Act, 1961, as the Assessment Order Was Set Aside by the Commissioner (Appeals) and the Penalty Was Not Imposed Within the Financial Year.
17 Jan 2025The Revenue (Pr. Commissioner of Income Tax and Income Tax Officer) filed an appeal under Section 260A of the Income Tax Act, 1961, challenging the or...
- 22
High Court
Bombay High Court Allows Revenue Appeals in Income Tax Cases on Disallowance of Interest Expenditure on Tax-Free Securities. Held that Section 14A of the Income Tax Act, 1961 read with Rule 8D of the Income Tax Rules, 1962 mandates disallowance of expenditure incurred in relation to income not includible in total income, and the Assessing Officer must record satisfaction before invoking Rule 8D.
16 Apr 2019The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging orders of the Income Tax App...
- 389
High Court
Bombay High Court Dismisses Revenue's Appeal in Income Tax Penalty Case — ITAT Justified in Entertaining Oral Submission on Defective Notice. Court holds that ITAT can consider a ground raised orally regarding defective show cause notice under Section 271(1)(c) of the Income Tax Act, 1961, even if not specifically pleaded earlier, as it goes to the jurisdiction of the assessing officer.
26 Mar 2018The present appeal was filed by the Principal Commissioner of Income Tax, Nagpur, against the order of the Income Tax Appellate Tribunal (ITAT) which ...
- 28
High Court
High Court of Karnataka Allows Appeal in Income Tax Case — Assessee's Carried Forward Loss from House Property Cannot Be Set Off Against Salary Income Under Section 71(3A) of Income Tax Act, 1961. The court held that the amendment to Section 71(3A) with effect from 1.4.2003 prohibits set-off of loss from house property against income from other heads except as provided.
3 Jul 2015The assessee, K.S. Venkatesh, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (...
- 38
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — No Substantial Question of Law Arises. The court held that the ITAT's concurrent findings on the genuineness of share capital transactions and the applicability of Section 68 of the Income Tax Act, 1961, did not give rise to any substantial question of law.
20 Apr 2015The case involves two appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against the common order of the Income Tax Appella...
- 33
High Court
High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Penalty Under Section 271(1)(c) Cannot Be Imposed When Assessment Appeal Is Pending on Substantial Questions of Law. The court held that when the assessment order is under challenge and the appeal has been admitted on substantial questions of law, the issue is debatable and penalty under Section 271(1)(c) of the Income Tax Act, 1961 cannot be imposed.
3 Mar 2015The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) which had di...
- 40
High Court
Bombay High Court Dismisses Revenue's Appeal in Transfer Pricing Case — Advertisement Expenses Not Subject to Disallowance. Assessee's expenditure on promoting foreign channels held to be for its own business benefit, not requiring compensation from foreign principals.
13 Oct 2014The appeal was filed by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) dated 29th July 2011, which confi...
- 112
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 2014The Director of Income Tax (Exemption), Mumbai, filed a writ petition challenging an order dated 25 November 2013 passed by the Income Tax Appellate T...
- 135
High Court
High Court of Karnataka Quashes Criminal Proceedings Against Company and Chairman in TDS Default Case — Failure to Remit TDS Not an Offence Under Section 276-B of Income Tax Act if Tax is Subsequently Paid with Interest. The court held that the prosecution under Section 276-B read with Section 278-B of the Income Tax Act, 1961 is not maintainable when the deducted tax has been paid along with interest before the initiation of proceedings.
18 Jan 2014The petitioners, M/s Kingfisher Airlines Ltd. and its Chairman and Managing Director, Sri Vijay Mallya, filed three criminal petitions under Section 4...
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