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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: recent Court: chennai Page 6 of about 27,565 results (0.096 seconds)

Jul 19 2016 (HC)

Tecpro Systems Limited Rep. by its Officer Venugopalan Tecpro Towers, ...

Court : Chennai

..... per the provisions of the income-tax act. 37. the petitioner/appellant has been directed to attend the office at new delhi, in person and to give evidence or to produce books of accounts/documents. the appellant, in ..... -14, 2014-15 and 2015-16 respectively and not deposited to the government account. the petitioner/appellant has been held as an assessee in default under section 201 of the income tax act, 1961, at delhi and called upon to discharge the tds liability. the petitioner/appellant has been only informed that in case of non-compliance, recovery proceedings would be initiated, as ..... aspect of territorial jurisdiction, there is no need to record any finding on the aspect as to whether the petitioner/appellant, has committed any violation of the provisions of the income tax act and thus recovery proceeding should be initiated or not, but there is an admission on the part of the petitioner/appellant. 31. article 226 of the constitution of india, deals ..... , m/s. tecpro system ltd., 202-204, pacific square mall jmd campus sector-15, gurgaon sir/madam, whereas, your attendance is required in connection with the assessment proceedings under the income tax act, 1961 in the case of m/s. tecpro system limited, 202-204, pacific square mall, jmd campus, sector-15, gurgaon. you are hereby required personally to attend my office at .....

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Jul 18 2016 (HC)

M/s. Advantage Strategic Consulting (P) Ltd. Rep by its Director, Ravi ...

Court : Chennai

..... 2. the petitioner is a private limited company, who seeks for a writ of declaration to declare the entire survey conducted by the officers of the income tax department, under section 133a of the income tax act on 01.12.2015 and 02.12.2015 in the business premises of the petitioner and the residences of the directors of the petitioner and the consequential ..... are filed under article 226 of the constitution of india, seeking for a writ of declaration to declare that entire survey conducted by the officers of the income tax department under section 133a of the income tax act, 1961 on the 1st and 2nd of december, 2015, in the business premises of the petitioner and the residence of the directors of the petitioner and ..... there is no assessment proceedings of the directors and consultant of the petitioner pending before the third and fourth respondents and issuance of repeated summons under section 131 of the income tax act on the directors and consultant of the petitioner as 'assessee' is without jurisdiction and hence, all the summons proceedings pertaining to the directors and consultant of the petitioner ..... and 3rd respondents to the residences of the directors of the petitioner on 15th june 2016 to issue summons under section 131 of the income tax act and take evidence are illegal, malafide, abuse of powers, ultra vires the income tax act, without jurisdiction and without authority of law. ) 1. heard dr.anita sumanth learned counsel for mr.r.parthiban, learned counsel appearing for .....

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Jul 05 2016 (HC)

Prathyusha Educational Trust Vs. The Assistant Commissioner of Income- ...

Court : Chennai

..... order: 1. the petitioner, a public charitable trust running educational institutions, is registered under section 12aa of the income tax act (act), by an order dated 22.10.2002. the petitioner had also obtained approval under section 10(23c)(vi) of the ..... the assessment orders were passed on best judgment basis. therefore, the petitioner should pursue their challenge to the impugned corrigendums before the commissioner of income tax (appeals)-ii, before whom the appeals filed against the assessment orders are pending, since april 2013. 28. in the light of the above ..... 154(7) of the act. the learned counsel referred to section 292b of the act and submitted that this defect will not invalidate the order of assessments which have been passed. further, it is submitted that the petitioner has filed petition before the commissioner of income tax (appeals), in which they ..... act treating the petitioner to be an assessee in default in respect of the tax payable for the assessment years 2010-11 and 2011-12. 6. the petitioner filed writ petitions in w.p.nos.13376 and 13377 of 2014, challenging these notices on the ground that they have filed appeals before the commissioner of income tax ..... can canvass all grounds and it is also open to the petitioner to file a separate appeal. 13. in reply, the learned senior counsel for the petitioner submitted that if it is the contention of the department that the corrigendum was issued invoking power under section 154 of the act .....

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Jul 05 2016 (HC)

M/s. Upasana Finance Ltd 98 A Dr. Radhakrishnan Salai Mylapore Chennai ...

Court : Chennai

..... section 115 ja of the income tax act?" 13. to adjudge the above issue, with reference to the facts and circumstances of this case, we are also of the view that the matter requires to be remanded to ..... questions of law involved in the instant appeal requires to be suitably framed and therefore, in exercise of powers conferred under sub-section 3 of section 260 a of the income tax act, 1961, the following substantial question of law is framed "whether lease equalisation reserve and special depreciation reserve would fall under clause 'g' to the explanation to the second provisio of ..... adding up of sums under lease equalisation reserve and special depreciation reserve, would fall under clause (g) to the explanation to the second provisio to section 115 ja of the income tax act, 1961 requires to be addressed, and adjudged by the assessing officer. 12. in the light of the subsequent amendment with effect from 1/4/1998, now brought before this court ..... he further added lease equalisation reserve of rs.42,55,549/- and special depreciation reserve of rs.54,76,039/- to the book profits offered under section 115ja of the income tax act. 3. being aggrieved by the order of the assessing officer, dated 23/3/2001, assessee filed an appeal, in i.t.a.tr.no.506/2001-2002/a.iii, before .....

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Jun 23 2016 (HC)

D. Ramagopal and Another Vs. Kalpalatha Rajan I.R.S., The Asst., Commi ...

Court : Chennai

..... dated 14.10.2014. thus, in terms of the aforementioned decisions, the assessee could also seek for transfer, provided, he files an application before the commissioner of income tax under section 127 of the income tax act. from the documents placed before this court in the form of typed set of papers and additional typed set of papers, it is seen that the petitioners have ..... the petitioners from the first respondent and entrust the same to some other officer. the power of transfer cases under the income tax act is in terms of section 127. by virtue of power under sub-section (1) of section 127 of the income tax act, the director general or chief commissioner or commissioner may after giving the assessee a reasonable opportunity of being heard in ..... whom, it is to be transferred are not subordinate to the same director general or chief commissioner or commissioner of income tax. sub-section (3) states that nothing in sub-section (1) and sub-section (2) of section 127 of the income tax act, shall be deemed to require any such opportunity to be given where the transfer is from an assessing officer to ..... writ petitions, the petitioners seek for identical relief wherein prayer has been made for issuance of a writ of mandamus to direct the third respondent, the commissioner of income tax, to withdraw the income tax assessment proceedings of the petitioners from the file of the first respondent and the second respondent including the inquiry and investigation and entrust the same to any other .....

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Jun 16 2016 (HC)

M/s. Tamil Nadu State Marketing Corporation Ltd. Vs. The Assistant Com ...

Court : Chennai

..... . 2. in all these writ petitions, the challenge is to the orders passed by the assistant commissioner of income tax under section 220(3) of the income tax act, 1961 (hereinafter referred to as 'the act' in short). by the said orders, a condition has been imposed by the authority for grant of stay. ..... the learned additional advocate general has produced a copy of the letter dated 14.6.2016, sent by the commissioner of income tax appeals to the principal commissioner of income tax appeals, with a copy marked to the petitioner and their counsel, forwarding the petitioner's written statements and also calling for ..... . on the last hearing date, i.e. on 3.6.2016, it was represented by the learned additional advocate general that the commissioner of income tax (appeals) has already taken up the appeals and the hearing is about to conclude. therefore, this court directed the writ petitioner to file an affidavit ..... from time to time and it is in force as on date. as and when subsequent orders were passed by the assistant commissioner of income tax, the petitioner has filed the other writ petitions and in the other writ petitions also interim orders have been granted by this court, following ..... 3. the first writ petition was filed in the year 2013 and an interim order has been granted by this court on 11.12.2013, which reads as follows: "mr.t.pramod kumar chopda, learned counsel for income tax .....

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Jun 14 2016 (HC)

M/s. Robust Hotels Pvt. Ltd. Vs. The Additional Commissioner, Office o ...

Court : Chennai

..... on the interpretation given by the hon'ble supreme court in the case of indian hotels co., ltd., and ors., case, which arose under the income tax act. 11. as rightly pointed out by the learned senior standing counsel appearing for the respondent what the petitioner seeks to agitate is a disputed question of ..... out that in the context of the provisions namely, sections 80-j(1) proviso, 80-j(4), 80-j(6) and section 32a of the income tax act, which dealt with the grant of investment rebate or deduction under section 80-j, the hon'ble supreme court made such observations. the case on hand arises ..... the facts of the instant case. after referring to sections 80-j(1) proviso, 80-j(4), 80-j(6) and section 32a of the income tax act, the hon'ble supreme court pointed out that for getting benefit of deduction or investment allowance, the requirement is that the assessee company must be engaged ..... itself largely rests upon the decision in the case of indian hotels co., ltd., and ors.,(supra). the said decision arose under the provision of the income tax act and the matter pertains only to the flight kitchen operated by the appellant hotel. therefore, the hon'ble supreme court did not deal with the other ..... was engaged in manufacture or production of articles within the meaning of section 80-j-(4)(iii) of the income tax act, 1961 and it was not part of the hotel activity of the assessee. therefore, the cit (appeals) held that the activity would not come within the purview of section 80-j(6), which .....

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Jun 14 2016 (HC)

Sai Petro Products, rep.by its Proprietor A. Natarajan Vs. The Assista ...

Court : Chennai

..... petitioner to appear for a personal hearing, during which, the petitioner should produce documents to prove their contention that the sales turnover reported in the balance sheet under the income tax act is in fact inflated for the purpose of obtaining a loan from the bank and after considering the documents, which the petitioner may produce during the course of personal hearing ..... aware of the procedure and the documents, which he has to produce before the assessing officer to convince the assessing officer that what was in the returns filed under the income tax act was inflated sales statistics only for the purpose of obtaining a bank loan. the petitioner craves one more opportunity to enable him to produce relevant records to establish that ..... before the assessing officer by producing records to show that there was no sales suppression, cannot be foreclosed merely on the ground that he had reported higher turnover in the income tax returns. considering the facts and circumstances of the case, this court is inclined to give one more opportunity to the petitioner to produce necessary records before the respondent to ..... higher turnover. when the proprietor of the petitioner was questioned and the statement was recorded, it came to light that the returns indicating higher turnover were filed before the income tax authorities only with an intention to receive a bank loan and that they did not represent the actual turnover of the petitioner for the relevant assessment years. 4. based .....

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Jun 10 2016 (HC)

Sai enterprises Vs. Customs Central Excise and Service Tax Settlement ...

Court : Chennai

..... commission by making full and true disclosure and this commission was set up on similar lines, as that of the commissions already functioning under the income tax act. on a perusal of the facts as set out in the impugned order as well as on perusal of the materials placed on record, ..... four noticees except m/s.rukmani explosives, filed separate applications before the settlement commission on 26.03.2014 under section 127b of the customs act, 1962 (act). the applications were numbered as s.a.(cus) no.15 to 19/2014-sc. the receipt of the applications were acknowledged by the ..... proceedings in appropriate cases, while section 127f confers the powers upon the commission which are vested in an officer of the customs under the act and in terms of section 127h, the commission can grant immunity from penalty and prosecution with or without condition, when it is satisfied that ..... well before the matter could be heard by the commission and therefore, the commission rightly send back the matter for adjudication. 5. section 127b of the act deals with application for settlement of cases , which reads as follows:- 127b. application for settlement of cases. - (1) any importer, exporter or any ..... called upon the petitioner to offer specific comments on the maintainability of the application in terms of second proviso to section 127b(1) of the act. the petitioners sent a reply through their counsel dated 09.09.2014 that after filing of the settlement applications before the commission and after they .....

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Jun 02 2016 (HC)

The Managing Director, Tamil Nadu State Transport Corporation (Salem) ...

Court : Chennai

..... such deposit, the vehicle, namely the bus, shall be released . 8. mr.venkatachalam, learned counsel for the petitioner would submit that as per sections 194-a and 156 of the income tax act, 1961, the interest portion awarded by the motor accident claims tribunal should be subject to tds and accordingly stated that the deduction was justified and to canvass his case, he ..... whether it would be appropriate to insist the victim who is awarded compensation to part with it or the interest that accrued on it towards payment as tax deduction at source (tds) as under the income tax act 1961?. this is a crucial and important question that arises for consideration and this court intends to clarify on this matter further as the same would ..... the motor accident claims tribunal cannot be subjected to tds and the same cannot be insisted to be paid to the tax authorities since the compensation and the interest awarded therein does not fall under the term 'income' as defined under the income tax act, 1961. 19. therefore, this court directs that the petitioner corporation cannot deduct any amount towards tds and the same ..... a benevolent intention for compensating the accidient victims who have suffered bodily disablement or loss of life and the income tax act which is primarily intended for tax collection by the state cannot put spokes in the effective and efficacious enforcement of the motor vehicles act. in fact, if one might deeply analyse, it could be seen that there is no direct conflict between .....

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