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1 - 10 of 21 (0.36 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Raj Hans Towers Pvt. Ltd. vs Commissioner Of Income Tax-V on 24 July, 2015
22. Applying the proposition laid down in these case laws to the facts of this
case, we uphold the contentions of the assessee that the AO cannot consider
additions other than those material in the reasons for reopening in the absence of
fresh tangible material. In case fresh tangible material comes to the possession of
the AO on any other issue, then the proper course of action would be, to record
fresh reasons and issue a fresh notice u/s 148 . Thus the additions made by
travelling beyond the reason for re-opening, without tangible material , is bad in
law..
Section 68 in The Income Tax Act, 1961 [Entire Act]
Ranbaxy Laboratories Ltd. vs Addl. Commissioner Of Income Tax, Range ... on 22 January, 2008
a. Ranbaxy Laboratories Ltd. v. Commissioner of Income-tax [2011] 336 ITR
136 . (Del) held as follows :-
Commissioner Of Income Tax ???Ii Etc. ... vs Kamdhenu Steel & Alloys Ltd. on 23 December, 2011
1. CIT vs. Kamdhenu Steel & Alloys Ltd. (2014) 361 ITR 220
Cit vs Metaphor Exports P Ltd on 13 January, 2015
In case he wishes to rely on the report of the investigation
authorities, some meaningful enquiry ought to be conducted by him to establish a
20
ITA No. 1570/Del/2013
Raj Hans Towers Pvt. Ltd. vs. ITO
link between the assessee and the alleged hawala operators, such a link was shown
to be present in the case of Nova Promoters & Finlease (P) Ltd. (supra) relied upon
by the revenue.
Commissioner Of Income Tax - Iv vs M/S Insecticides (India) Ltd. on 20 May, 2013
4. CIT vs. Insecticides (India) Ltd. (2013) 357 ITR 330 (DEL) held as follows :-
Orient Craft Ltd. vs Dy. Cit on 7 September, 2007
5. Orient Craft Ltd. vs. CIT (2013) 354 ITR 536 (Del) held as follows :-
Sarthak Securities Co. Pvt. Ltd. vs Income Tax Officer-Ward 7(3) on 18 October, 2010
6 Sarthak Securities Co. P Ltd. vs. ITO (2010) 329 ITR 110 (Delhi) held as
follows:-