Mundra House, 822-A, Shivaju Nagar, Civil Lines, jaipur-302006 9314501680, 9314501791

B.P.Mundra

मानवता से काम करें मन के सारे काम अपने आप हो जायेंगे

इस महीने के इम्पोर्टेंट काम
  • Home
  • GST
  • Cases Income tax
  • MCA
  • Subsidy
  • TDS
  • About Us
  • contact us
  • Login
    • Admin Login
    • Staff Login
    • User Login
  • Loan
  • Apply for job
  • Click Here
  • HOW TO
  • To file ITR for AY 2022-23 kindly give details (and also evidence if yes) of following
  • Categories
    • Articles
    • Authority
    • Benami Transactions (Prohibition)
    • client
    • Constitution of India
    • Finance Act 1994
    • formalities to be completed
    • GST
    • Happiness
    • HOW TO
    • Income Tax
    • Indian Evidence Act 1872
    • Job Application
    • MCA
    • Office system
    • Papers required for filing
    • Principal of mutuality
    • rajasthan public trust
    • Smile
    • Subsidy
    • work report

Yearly Archive: 2019

B.P.Mundra > 2019

सही पते पर आयकर नोटिस नहीं भेजने पर धारा 271(1)(b) का ऑर्डर रद्द किया गया

Loading

सही पते पर आयकर नोटिस नहीं भेजने पर धारा 271(1)(b) का ऑर्डर रद्द किया गया इनकम टैक्स अपीलेट ट्रिब्यूनल दिल्ली बेंच ने फैसला देते हुए कहा कि अगर नोटिस धारा 271(1)(b) का उस एड्रेस पर दिया है जो पैन कार्ड…
Read more

271(1)(b), Delhi Tribunal

November 16, 2019

अगर कदाता को धारा 143(3) द्वारा पारित ऑर्डर्स में किसी छूट को लगातार दिया जा रहा है तो कर निर्धारण अधिकारी को principle of of consistency के आधार पर वह छूट देनी पड़ेगी राजकोट ट्रिब्यूनल के 20.9.2019 के फैसले

Loading

SURENDRANAGAR DISTRICT CO-OP. MILK PRODUCERS UNION LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX RAJKOT TRIBUNAL RAJPAL YADAV, JM & WASEEM AHMED, AM. ITA No. 262-263/Rjt/2018 Sep 20, 2019 (2019) 57 CCH 0073 RajkotTrib Legislation Referred to Section 36(1)(va), 80P(2)(b), 80P(2)(d)…
Read more

143(3), Principle of consistency, Rajkot Tribunal

November 16, 2019

कर निर्धारण अधिकारी के आर्डर में भूल सुधार के लिए धारा 154 में एप्लीकेशन लगाने पर इसी आधार पर अपील पेंडिंग होने का कारण देकर एप्लीकेशन खारिज नहीं की जा सकती

Loading

# Section 154, 154(1A) कर निर्धारण अधिकारी के आर्डर में भूल सुधार के लिए धारा 154 में एप्लीकेशन लगाने पर इसी आधार पर अपील पेंडिंग होने का कारण देकर एप्लीकेशन खारिज नहीं की जा सकती बोम्बे हाई कोर्ट ने ४…
Read more

154, 154(1A), Bobmay High Court, High Court, rectification of mistake

November 16, 2019

परिवार में सहायता के लिए रोकड़ दिए धन पर धारा 269SS का उल्लंघन नहीं एवं धारा 271D में पेनल्टी नहीं CUTTACK TRIBUNAL ‌Sept 23,2019

Loading

धारा 269SS का उल्लंघन नहीं एवं धारा 271D में पेनल्टी नहीं अगर परिवार के सदस्य को जमीन खरीदने या मेडिकल सहायता के लिए रोकड़ दिए और वापस लिए हैं और उसका उद्देश्य लोन नहीं है। CUTTACK TRIBUNAL ‌Sept 23,2019 को…
Read more

269SS, 271D, Cuttack ITAT

November 16, 2019

Retraction of statement given in search u/s132(4). Mere admission of additional income would not automatically entitle the assessing officer to assess the same, if the assessee disputes the same subsequently with corroborative evidences. IT-CASES-202-2020

Loading

Retraction of statement given u/s132(4). It has been held in various cases and now again confirmed on dated 4 September, 2019 by Income Tax Appellate Tribunal – Bangalore Sri Srinivasa Educational & … vs Assistant Commissioner Of Income … on…
Read more

132, retraction

November 16, 2019

SUPREME COURT OF INDIA held on Aug 13, 2019 that when there is complete absence of notice under section 143(2) then entire proceedings would be invalid and in that case no cure even if the assessee participated in assessment proceedings.

Loading

SUPREME COURT OF INDIA held on Aug 13, 2019 that when there is complete absence of notice then entire proceedings would be invalid and in that case no cure as provided in Section 292BB of the Act. According  to the…
Read more

143(3), 153D, 292BB, Supreme Court

November 16, 2019

“…..Commissioner could exercise his jurisdiction under Section 263 of the Act “only in cases where no enquiry is made by the assessing officer.” (Para 9) Aug 2, 2019 HIGH COURT OF CALCUTTA

Loading

“…..Commissioner could exercise his jurisdiction under Section 263 of the Act “only in cases where no enquiry is made by the assessing officer.” (Para 9) Aug 2, 2019 HIGH COURT OF CALCUTTA Full text of decision is as under:- PRINCIPAL…
Read more

263-Revision of orders prejudicial to revenue, Calcutta High Court

November 16, 2019

KOLKATA TRIBUNAL on 8.9.2019 held that Section 68 of the Act provides that if any sum found credited in the year in respect of which the assessee fails to explain the nature and source shall be assessed as its undisclosed income. In the facts of the present case, both the nature & source of the share application received was fully explained by the assessee. The assessee had discharged its onus to prove the identity, creditworthiness and genuineness of the share applicants. The PAN details, bank account statements, audited financial statements and Income Tax acknowledgments were placed on AO’s record. Without doing so, the addition made by the AO is based on conjectures and surmises cannot be justified. In the facts and circumstances of the case, no addition was warranted under Section 68 of the Act. The amount of Rs. 31,75,000/-, as it pertains to the previous assessment year is deleted and for balance sum of Rs.2,66,00,000/- received during the year, the assessee has proved identity, genuineness and creditworthiness of the share subscribers, hence, same is deleted. (Para 38) EVERGREEN RESIDENCY PVT. LTD. vs ITO

Loading

EVERGREEN RESIDENCY PVT. LTD. vs. INCOME TAX OFFICER KOLKATA TRIBUNAL A.T. VARKEY, JM. & DR. A.L. SAINI, AM. ITA No. 416/Kol/2018 Aug 9, 2019 (2019) 56 CCH 0386 KolTrib Legislation Referred to Section 68, 69, 106, 131, 133(6), 143(2), 143(3),…
Read more

106, 131(1), 133(6), 143(2), 143(3), 260A, 263-Revision of orders prejudicial to revenue, 271(1)(c), 68, 69, Cases Income tax, ITAT Mumbai, Section 4 of Bankers Book Evidence Act 1891

November 16, 2019

eligibility to opt for the scheme-VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 when audit, enquiry or investigation started

Loading

eligibility to opt for the scheme-VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 when audit, enquiry or investigation started If an audit, enquiry or investigation has started, the person shall not be eligible to opt for the scheme-VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME,…
Read more

2019, Articles, VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME

November 16, 2019

No deemed rental income when use in business or profession inspite of no depreciation claimed.Also for calculating holding period date of allotment if initial payment made by cheque

Loading

अगर करदाता यह प्रूफ कर देता है की हाउस प्रॉपर्टी उसके बिजनेस या प्रोफेशन में काम आ रही थी तो भले ही करदाता ने डेप्रिसिएशन नहीं क्लेम किया हो deemed rental income मानकर आय में नहीं जोड़ा जा सकता  कैपिटल…
Read more

23, 50C, ITAT Mumbai

November 16, 2019

Post navigation

← Previous 1 2 3 4 … 27 Next →

Categories

  • 1860 (1)
  • 1956 (1)
  • 1973 (1)
  • 2002 (1)
  • 2013 (1)
  • Articles (78)
  • Authority (1)
  • Benami Transactions (Prohibition) (1)
  • client (59)
  • Code of Criminal Procedure (0)
  • Companies Act (2)
  • Constitution of India (2)
  • Cr.P.C. (2)
  • Due dates (1)
  • Finance Act 1994 (0)
  • formalities to be completed (6)
  • GST (59)
  • Happiness (4)
  • HOW TO (47)
  • HUF Property (1)
  • Income Tax (310)
  • Indian Evidence Act 1872 (1)
  • Indian Penal Code (1)
  • invalid notice (1)
  • Job Application (0)
  • MCA (3)
  • Notice 148 (0)
  • Office system (9)
  • Papers required for filing (6)
  • PMLA Act (1)
  • Prevention of Money Laundering Act (1)
  • Principal of mutuality (1)
  • rajasthan public trust (2)
  • Smile (7)
  • Subsidy (5)
  • work report (2)

    • Archives

    • February 2025
    • January 2025
    • July 2024
    • October 2023
    • September 2023
    • July 2023
    • April 2023
    • March 2023
    • February 2023
    • January 2023
    • December 2022
    • October 2022
    • September 2022
    • August 2022
    • July 2022
    • June 2022
    • May 2022
    • April 2022
    • March 2022
    • February 2022
    • January 2022
    • December 2021
    • November 2021
    • September 2021
    • August 2021
    • July 2021
    • June 2021
    • May 2021
    • April 2021
    • March 2021
    • February 2021
    • January 2021
    • December 2020
    • November 2020
    • October 2020
    • September 2020
    • August 2020
    • July 2020
    • June 2020
    • May 2020
    • April 2020
    • March 2020
    • February 2020
    • January 2020
    • December 2019
    • November 2019

    Recent Posts

    • GST registration: को-ओनर जिसके नाम से बिजली का बिल है को GST Registration के लिए दूसरे ऑनर से एनओसी लेने की आवश्यकता नहीं है। FCA BPMUNDRA
    • FCA BPMUNDRA 9314501680 bpmundra2@gmail.com क्या आयकर नोटिस 148 को इशू का नोटिस धारा 149 के अनुसार उस समय माना जाएगा जब वह नोटिस धारा 282 रूल 127 के प्रावधान के अंतर्गत प्रिसक्राइब्ड मोड ऑफ सर्विस पुरी की जाए। दिल्ली हाई कोर्ट ने 21 फरवरी 2025 मारुति सुजुकी की अपील को स्वीकार करते हुए धारा 148 में इशू नोटिस को इस आधार पर रद्द कर दिया कि नोटिस भले ही 31 मार्च 2016 को डिजिटल साइन हो गया लेकिन इश्यू 1 अप्रैल 2016 time barred होने के बाद को हुआ। Section 148, Section 282, Section 127, Section 149, time barred, notice, Delhi High Court, Quash, Quashed, Annulled
    • टीडीएस अमाउंट ज्यादा भर दिया है तो उसका रिफंड क्लेम करने के लिए जो सीबीडीटी ने 2 साल का लिमिटेशन पीरियड सर्कुलर से तय किया है के आधार पर आईटीओ रिफंड देने का मना नहीं कर सकता। यह सर्कुलर अल्ट्रा वायर्स दिल्ली हाई कोर्ट ने 31 जनवरी 2025 के फैसले में घोषित किया है। FCA BPMUNDRA
    • Rectify the filed GSTR-1 return in order to get ITC benefit
    • Whether claim of exemption under section 54F is allowable for capital gain on sale of shares which was sold in lieu of plot and construction and thereafter assessee made further payment towards remaining construction. The permission of transfer of property was not obtained in the time period as available in section 54F. ITAT KOLKATA allowed the deduction u/s 54F in the case of Basabdutta Dutta v. ITO vide IT APPEAL NO. 868 (KOL.) OF 2023 [AY 2014-15] on dated 11.07.2024. FCA BPMUNDRA 9314501680