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1 - 10 of 10 (0.35 seconds)Commissioner Of Income-Tax vs Vimla Khatri on 25 January, 2006
In Vimal Khatri (supra), the income of
the assessee was found to be below taxable and the Tribunal held that there
was no undisclosed income. The revenue's appeal to this Court was
dismissed.
Cit vs J.K. Narayanan on 1 April, 2004
In J.K.Narayanan (supra), belated returns were held to be
genuine and on that ground, the revenue's appeal by the High Court was
I.T.A. No.852 of 2008 [11]
dismissed.
Dr. Mrs. Alaka Goswami And Dr. Anil Kumar ... vs Commissioner Of Income-Tax on 5 March, 2004
Jai Parkash , [2008] 7 DTR 177 (P&H), CIT v. Ravi Kumar [2007] 294
ITR 78 (P&H), CIT v. Vimla Khatri [2007] 288 ITR 168 (MP), CIT v.
J.K.Narayanan [ 2007] 293 ITR 179 (Mad), Dr.Mrs.Alaka Goswami Vs.
CIT 268 ITR 178 to submit that assessee should get credit even if income
disclosed later, when time for return had not expired.
Section 44AD in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
Section 158BC in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Delhi-Ii vs Ravi Kant Jain on 15 March, 2001
Relying upon the decision of the
I.T.A. No.852 of 2008 [7]
Delhi High Court in the case of CIT v. Ravi
Kant Jain (2001) 250 ITR 141, it was
contended that the Assessing Officer cannot
make any addition without any document
found in the course of search to support the
addition. It was accordingly pleaded that the
appeal of the assessee may be allowed.
Section 260A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax And Anr. vs Smt. Lily Tobias on 10 September, 2003
In counter reply, the learned counsel for
the assessee contended that the Assessing
Officer was required to give credit for the
income up to assessment year 1993-94 to the
extent the income which was not chargeable
to tax. Reliance was placed on the decision
of the Patna High Court in the case of CIT
and another vs. Smt.Lily Tobias (2004) 266
ITR 401(Pat) to support the contention. It
was further contended that once the advance
tax is paid by the assessee, the Assessing
I.T.A. No.852 of 2008 [6]
Officer cannot claim that the income which
was subsequently declared by the assessee in
the return was undisclosed income.
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