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Judgment Search Results Home > Cases Phrase: income tax act Court: punjab and haryana Year: 2014 Page 1 of about 172 results (0.038 seconds)

Jan 21 2014 (HC)

Commissioner of Income Tax I, Ludhiana Vs. …..Respondent

Court : Punjab and Haryana

Decided on : Jan-21-2014

..... . ajay kumar mittal,j.1. this appeal has been preferred by the revenue under section 260a of the income tax act, 1961 (in short, the act .) against the order dated 27.11.2012, annexure a.iii passed by the income tax appellate tribunal, chandigarh bench 'a' chandigarh (in short, the tribunal) in ita no.1282/chd/2010 for ..... o&m) 1 in the high court of punjab and haryana at chandigarh ita no.126 of 2013 (o&m) date of decision:21. 01.2014 commissioner of income tax i, ludhiana appellant vs. m/s satish estate p.limited, shop no.3, kidwai nagar, ludhiana. ..respondent coram: hon ble mr. justice ajay kumar mittal ..... 83,862/- on 30.11.2006. assessment under section 143(3) of the act was completed on 23.11.2007 at an income of `45,47,330/-. the commissioner of income tax [cit]. vide order dated 18.11.2008 under section 263 of the act set aside the assessment. again assessment was framed vide order dated 13.10.2009 ..... , annexure a.1 under section 143(3) of the act at an income of ` 1,20,47, ..... 330/- and addition of `75,00,000/- was made on account of under valuation of closing stock of the land. aggrieved by the order, the assessee filed appeal before the commissioner of income tax (appeals) [cit(a)].. vide order dated 30.8.2010 .....

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Jul 28 2014 (HC)

Shri Sudhir Kumar Sharma Vs. the Commissioner of Income Tax-iii Ludhia ...

Court : Punjab and Haryana

Decided on : Jul-28-2014

..... addition made under section 68 of the income tax act, 1961 by the assessing officer contrary to the principles of natural justice and in undue haste?. d) whether on the facts and in the circumstances of the case, the tribunal ..... relevant material on record?. b) whether on the facts and in the circumstances of the case, the tribunal was legally correct in applying the provisions of section 68 of the income tax act, 1961 while affirming the additions made by the assessing officer?. c) whether on the facts and in the circumstances of the case, the tribunal was legally correct in sustaining the ..... are being taken from ita no.123 of 2014.2. this appeal has been filed by the assessee under section 260a of the income tax act, 1961 (in short the act .) against the order dated 27.6.2013 passed by the income tax appellate tribunal, chandigarh bench a ., chandigarh, in ita no.713/chd/2010, for the assessment year 2007-08, claiming the following substantial questions ..... was legally correct in sustaining the addition made by the assessing officer under section 68 of the income tax act, 1961 on the basis of statement recorded during survey under section 133 of the act which has no evidentiary value?. e) whether on the facts and in the circumstances of the case, the impugned order passed by the .....

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Mar 27 2014 (HC)

High Court of Punjab and Haryana at Vs. Assistant Commissioner of

Court : Punjab and Haryana

Decided on : Mar-27-2014

..... . (2) it is averred in the writ petition that against the order dated 25.03.2013 passed under section 263 of the income tax act, 1961 (in short, the act ).the petitioner filed an appeal before the vishal v201403.31 12:43 i attest to the accuracy and integrity of this document cwp ..... 11.2013 under section 271(1)(c)/143(3)/263 of the act was also passed. the petitioner assailed that penalty order before the commissioner of income tax (appeals) and also sought stay of the demand raised by the assessing officer. the petitioner s stay ..... steel and power ltd.impugns the garnishee notices dated 13.02.2014 and 20.03.2014 (annexures p9 & p12) issued by the assistant commissioner of income tax, hisar and addressed to (i) managing director, chhattisgarh state power distribution co.ltd.and (ii) chairman-cum-managing director, bharat heavy electricals ltd.for ..... **** cwp no.5841 of 2014 (o&m) date of decision: 27.03.2014 **** m/s jindal steel & power ltd.. . petitioner versus assistant commissioner of income tax, hisar & ors.. . respondents **** coram: hon ble mr.justice surya kant hon ble mr.justice amol rattan singh **** 1. whether reporters of local papers may ..... however, pending that appeal, the assessing officer passed the order under section 143(3)/263 of the act on 19.09.2013 against which the petitioner filed an appeal before the commissioner of income tax (appeals).it is further averred that during the pendency of the above-stated appeal, order dated 28. .....

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Jul 25 2014 (HC)

Present: Mr. Rajiv Agnihotri Advocate Vs. State of Haryana and Others

Court : Punjab and Haryana

Decided on : Jul-25-2014

..... of unconstitutionality. this decision was followed in ellerman lines case (supra) where referring to another circular issued by the central board of revenue under section 5(8) of the indian income tax act 1922 on which reliance was placed on behalf of the assessee, this court observed: "now, coming to the question as to the effect of instructions issued under section 5(8 ..... in navnitlal c. jhaveri's case (supra) was in regard to the constitutional validity of sections 2(6a) (e) and 12(1b) which were introduced in the indian income tax act 1922 by the finance act 1955 with effect from 1st april, 1955. these two sections provided that any payment made by a closely held company to its shareholder by a way of advance ..... . in the case of union of india and anr. v. azadi bachao andolan and anr. reported in (2004) 10 scc1a circular was issued by cbdt under section 119 of the income-tax act, 1961. it was challenged inter alia on the ground that it was ultra vires the provisions of section 19(1). the argument was rejected by this court in the following ..... to be mentioned. provisions of section 3(1a) are similar to the provisions of section 119(1) of the income-tax act, 1961 ("1961 act") inasmuch as both the sections have used the expression "for the proper administration of this act". according to the law of income-tax by kanga and palkivala, the board is entrusted with the power to give effect to the provisions of the .....

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Apr 29 2014 (HC)

Present: Mr. Pankaj JaIn Senior Advocate with Vs. Commissioner of Inco ...

Court : Punjab and Haryana

Decided on : Apr-29-2014

..... no.657 of 2008.2. this appeal has been preferred by the assessee under section 260a of the income tax act, 1961 (in short the act .) against the order dated 28.2.2008 passed by the income tax appellate tribunal, delhi bench a ., delhi (hereinafter referred to as the tribunal .) in ita no.3786 ..... deduction under section 80hhc and 80ib by not following provisions of section 80ib read with section 80ia(9) of the act. feeling aggrieved, the assessee filed an appeal before the commissioner of income tax (appeals) who vide order dated 10.8.2007 (annexure a-2) partly allowed the appeal. still dissatisfied, ..... at chandigarh ita no.794 of 2008 (o&m) date of decision:29. 4.2014 leisure time garments pvt. ltd., ludhiana ....appellant. versus commissioner of income tax, ludhiana ...respondent. coram:- hon'ble mr. justice ajay kumar mittal. hon'ble mr. justice jaspal singh. present: mr. pankaj jain, senior advocate with ..... recorded as under:- it is not disputed that the above questions were considered by this court in friends castings (p) ltd. vs. commissioner of income tax (2011) 50 dtr judgments 61 and after considering the scheme of the relevant provisions, it was held that section 80-ia(9) barred claim ..... and haryana at chandigarh ita no.657 of 2008 (o&m) date of decision:29. 4.2014 o.p. goel (huf) ....appellant. versus commissioner of income tax, karnal ...respondent. coram:- hon'ble mr. justice ajay kumar mittal. hon'ble mr. justice jaspal singh. present: mr. pankaj jain, senior advocate with mr .....

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May 06 2014 (HC)

The Commissioner of Income Tax-i, Chandigarh Vs. M/S Punjab State Ware ...

Court : Punjab and Haryana

Decided on : May-06-2014

..... appellant. ajay kumar mittal,j.1. this appeal has been preferred by the revenue under section 260a of the income tax act, 1961 (in short, the act .) against the order dated 21.6.2013, annexure a.6 passed by the income tax appellate tribunal, chandigarh bench 'a' (in short, the tribunal .) in ita no.122/chd/2010 for the ..... 07 i attest to the accuracy and integrity of this document high court chandigarh ita no.60 of 2014 (o&m) 5 the income tax act, 1961 suggests that in order to be covered by it, there has to be concealment of the particulars of the ..... order passed by the tribunal cannot be faulted.7. adverting to judgment of the madras high court in south india surgical co. limited v. assistant commissioner of income tax, (2006) 287 itr62(mad) relied upon by the learned counsel for the revenue, the same is of no assistance as that was a case on individual ..... 1 in the high court of punjab and haryana at chandigarh ita no.60 of 2014 (o&m) date of decision: may 06, 2014 the commissioner of income tax-i, chandigarh appellant vs. m/s punjab state warehousing corporation limited ..respondent coram: hon ble mr. justice ajay kumar mittal hon ble mr. justice jaspal singh ..... punjab government and conware on mercantile system of accounting. aggrieved by then order, the assessee filed appeal before the commissioner of income tax (appeals) [cit(a)].. vide order dated 6.2.2008, annexure a.2, the cit(a) observed that each and every debt cannot be written off even after the amendment of section 36(1) (vii .....

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May 21 2014 (HC)

B.K.Jain, 94-d, Bhai Randhir Singh Nagar, Ludhiana (Punjab) Vs. Commis ...

Court : Punjab and Haryana

Decided on : May-21-2014

..... section 147. accordingly i am of the opinion that it is a fit case for issuance of notice under section 148 of the income tax act, 1961. sd/- (h.s.sidhu) income tax officer vi-i, singh gurbax dated 6.7.2004 ludhiana . 2014.06.13 10:55 i attest to the accuracy and integrity ..... ita no.365 of 2011 has been preferred by the appellant- assessee under section 260a of the income tax act, 1961 (in short, the act .) against the order dated 29.4.2010, annexure 14, passed by the income tax appellate tribunal, chandigarh bench in ita no.1094/del/2008, for the assessment year 2002-03, proposing ..... to the assessee hence against the principles of natural justice?. iv)whether the order of the tribunal is sustainable since overlooking the report of the income tax department officials and comparable case while confirming the gp rate of 0.5% of the turnover?. v) whether the tribunal is justified in calculating ..... without disposing of the objections raised in pursuance to the hon'ble apex court's judgment in the case of gkn driveshafts (india) limited v. income tax officer and others, (2003) 259 itr19(sc)?. ii) whether the order of the tribunal is perverse overlooking the ground raised for not disposing of ..... under section 131 of the act dated 29.6.2004, of share broker shri pardeep khanna, prop. p.k.khanna and company dated 2.8.2004. aggrieved by the order, the assessee filed appeal before the commissioner of income tax (appeals) [cit(a)].. vide order dated 29.9.2008, the cit(a) partly allowed the appeal .....

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Jul 10 2014 (HC)

Present: Ms. Radhika Suri Senior Advocate with Vs. the Cit Panchkula

Court : Punjab and Haryana

Decided on : Jul-10-2014

..... 73 days in refiling the appeal is condoned. 2. this appeal has been filed by the assessee under section 260a of the income tax act, 1961 (in short the act .) against the order dated 20.8.2013 (annexure a-3) passed by the income tax appellate tribunal, chandigarh bench b ., chandigarh (hereinafter referred to as the tribunal .) for the assessment year 2009-10, claiming the following ..... business expenditure incurred by the assessee which is allowable under sections 30 to 37 of the income tax act?. . singh gurbachan 2014.08.04 15:43 i attest to the accuracy and integrity of this document high court chandigarh ita no.139 of 2014 -2- 3. the facts, in ..... .2011 (annexure a-1) disallowed the above said business expenses as no business was undertaken in the current year. feeling aggrieved, the assessee filed an appeal before the commissioner of income tax (appeals) [for brevity the cit(a) .].the cit(a) vide order dated 18.10.2012 (annexure a-2) upheld the order of the assessing officer and treated the ..... substantial question of law:- whether in the facts and circumstances of the case, the income tax appellate tribunal has fallen in error in disallowing the .....

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Jul 28 2014 (HC)

Present: Mr. Pankaj JaIn Senior Advocate with Vs. Commissioner of Inco ...

Court : Punjab and Haryana

Decided on : Jul-28-2014

..... 8 days' in refiling the appeal is condoned. 2 this appeal has been filed by the assessee under section 260a of the income tax act, 1961 (in short the act .) against the order dated 6.3.2013 (annexure a-9) passed by the income tax appellate tribunal, chandigarh bench a ., chandigarh (hereinafter referred to as the tribunal .) in ita no.1360/chd/2012, for the assessment ..... 16.1.2004. on 31.5.2007, an application was made for grant of registration under section 12aa of the act in form 10a. along with the application, the aims and objects of the trust were also attached. the commissioner of income tax (cit) vide order dated 30.11.2007 (annexure a-1) rejected the said application on two grounds, firstly not condoning the ..... - be allowed prospectively from assessment year 2012- 13. however, the same was rejected by the commissioner of income tax on the invocation of section 13(i) & (2) of the act and other aspects. the tribunal (supra) however, allowed registration to the trust. the commissioner of income tax giving effect to the order of the tribunal vide order dated 26.10.2012 had condoned the delay ..... in filing the application for registration under section 12a of the act on 31.05.2007 by the assessee and had allowed the registration under section 12a of the .....

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Feb 21 2014 (HC)

She Has No Knowledge of the Share Market or Equities That Vs. Smt.Soni ...

Court : Punjab and Haryana

Decided on : Feb-21-2014

..... , advocate for the appellant. ajay kumar mittal,j.1. this appeal has been preferred by the revenue under section 260a of the income tax act, 1961 (in short, the act .) against the order dated 11.4.2013, annexure a.4 passed by the income tax appellate tribunal, chandigarh bench 'b' (in short, the tribunal .) in ita no.175/chd./2013, claiming following substantial question of law ..... 's instruction no.1827 dated 31.8.1989 and circular no.4 of 2007 dated 15.6.2007. aggrieved by the order, the assessee filed appeal before the commissioner of income tax (appeals) [cit(a)].. vide order dated 18.12.2012, annexure a.3, the appeal was partly allowed, deleting the addition of ` 1 lac. not satisfied, the assessee filed appeal before the ..... of 2013 (o&m) 1 in the high court of punjab and haryana at chandigarh ita no.339 of 2013 (o&m) date of decision:21. 02.2014 commissioner of income tax (central), gurgaon ...appellant versus smt.sonia uppal c/o lakshami energy & foods limited sco1819, sector 9, chandigarh pan: adgpk5909b ...respondent coram: hon'ble mr.justice ajay kumar mittal hon'ble ..... :- whether, on the facts and the circumstances of the case and in law, the hon'ble itat was correct in treating the income from adventure .....

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