Search Results for "CIT Powers"

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Search Results for "CIT Powers"

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High Court

Bombay High Court Dismisses Petitioner's Writ Petition and Income Tax Appeal for Non-Prosecution Due to Repeated Absence. Petitioner failed to appear on multiple hearings, leading to dismissal for default under Order 17 Rule 2 CPC read with Section 151 CPC.

12 Aug 2025

The petitioner, Vaibhav Maruti Dombale, filed a Writ Petition (No. 1489 of 2025) and an Income Tax Appeal (No. 21746 of 2025) before the Bombay High C...

High Court

Bombay High Court Allows Appeals in Income Tax Case on Disallowance of Interest on Borrowed Capital and Deduction of Wealth-Tax Paid. Interest on borrowed capital used for acquiring a capital asset is allowable under Section 36(1)(iii) of the Income Tax Act, 1961, and wealth-tax paid is deductible under Section 37(1) of the Act.

4 Dec 2023

The present appeals relate to the assessment years 1986-87, 1987-88, 1988-89, 1989-90, 1990-91, 1991-92 and 1993-94. The appellant, T.V. Patel Pvt. Lt...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reopening Based on Change of Opinion on Already Disclosed Loan Transactions is Invalid.

24 Aug 2021

The petitioner, Jainam Investments, a partnership firm engaged in trading of shares and securities, filed its income tax return for Assessment Year 20...

High Court

Bombay High Court Allows Revenue's Appeals in Part in Income Tax Dispute Involving Disallowances Under Section 14A, Section 37, and Section 10B. The court held that Section 14A disallowance requires satisfaction of AO, scientific research expenditure not allowable, demurrage is business expenditure, and Section 10B deduction remanded.

7 May 2021

The case involves appeals by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which had partly allowed the...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Tax Case — ITAT Correctly Quashed Commissioner's Revisional Order Under Section 263 of Income Tax Act. The Court Held That the Assessing Officer's Order Was Not Erroneous or Prejudicial to Revenue as Inquiries Were Conducted and a Plausible View Was Taken.

14 Jan 2021

The case involves a tax appeal by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which set asi...

High Court

Bombay High Court Allows Tax Appeal in Penalty Jurisdiction Case — CIT(A) Remand Order Wipes Out AO's Penalty Initiation. Penalty proceedings under Section 271(1)(c) of Income Tax Act, 1961 cannot survive after the assessment order containing the satisfaction for initiation is set aside by CIT(A) without specific direction.

4 Feb 2020

The appellant, Gangadhar Narsingas Agrawal (HUF), filed a return of income for Assessment Year 1997-1998 disclosing a loss. The Assessing Officer (AO)...

High Court

Bombay High Court Allows Revenue Appeals in Part, Remands for Fresh Consideration of Exemption Under Section 10(23C)(iiiab) of Income Tax Act, 1961 — Tribunal's Order Set Aside for Not Considering Whether Assessee is Wholly or Substantially Financed by Government.

26 Mar 2019

The case involves three appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging two orders of the Income Tax Appellat...

High Court

Bombay High Court Allows Stay of Demand for Slum Rehabilitation Authority in Income Tax Exemption Case — Prima Facie Case Established for Section 11 Exemption Despite Section 2(15) Proviso. Statutory Authority's Non-Profit Slum Rehabilitation Activities Held Charitable, Not Commercial.

29 Oct 2014

The Petitioner, Slum Rehabilitation Authority, a statutory body established under the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment...

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 Dismisses Union of India's Petition Challenging CAT Order Quashing Charge Memo Due to Delay and Quasi-Judicial Functions. The Court Held That Disciplinary Proceedings Initiated After 8 Years for Acts Done in Discharge of Official Duties as Income Tax Officer Were Unjustified and Caused Prejudice to the Employee.

13 Feb 2013

The Union of India and others filed a writ petition under Articles 226 and 227 of the Constitution of India challenging an order of the Central Admini...

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