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GOLDEN STAR DESIGNER PVT. LTD. VS INCOME TAX OFFICER
AHMEDABAD TRIBUNAL, Nov 17, 2023

1. This appeal is filed by the Assessee as against the appellate order dated 26.04.2019 passed by the Commissioner of Income Tax (Appeals)-2, Ahmedabad arising out of the...

Legislation Referred To : Section 271(1)(c), 133A, 274, 139(5)

ASSISTANT COMMISSIONER OF INCOME TAX & ORS. VS BHAVNABEN BHOVANBHAI RANGANI & ORS.
RAJKOT TRIBUNAL, Nov 16, 2023

As there is no iota of cogent evidence as to how much amount has been paid by the assessee or her husband in cash in the hands of the Revenue, the addition is formed to be...

Subject : Income from undisclosed sources
Legislation Referred To : Section 143(3), 139(1), 147, 148, 151
In Favour Of : Assessee

SHARDA DEVI BAJAJ & ORS. VS DEPUTY COMMISSIONER OF INCOME TAX & ORS.
DELHI TRIBUNAL, Nov 15, 2023

1. These appeals can be conveniently disposed off by this common order as all these appeals involve the issue of non- compliance of the CBDT Circular No. 19/2019 dated...

Legislation Referred To : Section 153C, 127

GOLDEN TULIP HOSPITALITY PVT. LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
AMRITSAR TRIBUNAL, Nov 10, 2023

1. Both the captioned appeals have been filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Appeals)-5, Ludhiana even dated 11.05.2022...

Legislation Referred To : Section 69B, 132, 142A(6)

PEARL TRACOM PVT. LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
KOLKATA TRIBUNAL, Nov 10, 2023

1. This appeal filed by the assessee is against the order of Ld. CIT(A), Kolkata-21 vide order no. ITBA/APL/S/250/2022- 23/1051004013(1) dated 20.03.2023 passed against the...

Legislation Referred To : Section 68, 263, 143(3), 147, 148

GANESH DASS KHANNA & ORS. VS INCOME TAX OFFICER & ORS.
HIGH COURT OF DELHI, Nov 10, 2023

TABLE OF CONTENTS Prefatory...

Legislation Referred To : Section 148, 149(1)(a), 3(1)(a), 2(1)(a)(ii)

UBILANT FOODWORKS LIMITED VS NATIONAL FACELESS ASSESSMENT CENTRE, DELHI (EARLIER NATIONAL E-ASSESSMENT CENTRE DELHI)
HIGH COURT OF DELHI, Nov 10, 2023

1. This writ petition seeks to challenge the assessment order dated 20.04.2021 passed by the Assessing Officer (AO) under Section 143(3) read with Sections 144C(1) and 144B...

Legislation Referred To : Section 143(3), 270A, 271AA, 274, 144B

AMIT KUMAR GUPTA VS CENTRAL COMMISSIONER OF INCOME TAX (OSD)
AGRA TRIBUNAL, Nov 10, 2023

Assessment orders have been issued without mentioning the DIN, however, in the body of the assessment orders, the Assessing Officer has neither provided reasons for issuing...

Subject : Assessment
Legislation Referred To : Section 131, 133, 119
In Favour Of : Assessee

AVANI AJAY PALAN VS INCOME TAX OFFICER
AHMEDABAD TRIBUNAL, Nov 08, 2023

Once the shares are dematerialized and credited in the Demat account of the assessee, the holding of the shares by the assessee cannot be disputed.

Subject : Business income
Legislation Referred To : Section 68, 10(38), 260A
In Favour Of : Assessee

RAMONA PINTO VS DEPUTY COMMISSIONER OF INCOME TAX & ANR.
HIGH COURT OF BOMBAY, Nov 08, 2023

1. In this appeal filed under Section 260A of the Income Tax Act, 1961 (the Act) appellant is impugning an order dated 2nd April 2018 passed by the Income Tax Appellate...

Legislation Referred To : Section 28(iv), 142(1), 260A, 147, 143(3), 148