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Cases Income tax

B.P.Mundra > Income Tax > Cases Income tax

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  • BANGALORE TRIBUNAL on 4.6.2019 held that 271(1)(c) – non strike of limb in SCN-No penalty can be imposed. DESAI AND COMPANY vs. DCIT

  • धारा 133(6) 131(1) के संबंध में महत्वपूर्ण जानकारी

  • Reassessment—Income escaping assessment -Since the sale consideration has been accepted ‎by the Department itself in the case of the purchaser no case is made out in initiating ‎proceedings under section 147 of the Act in the case of the seller of the property. This ‎amounts to approbation and reprobation, which is not permissible under the law. The ‎Department cannot blow hot and cold in the same breath, accepting the position in the case of ‎the purchaser, while calling it in question in the case of the seller, i.e., the assessee. Holding it ‎to be a mere change of opinion, the initiation of proceedings under section 147 of the Act in ‎the case of the assessee is held to be null and void. Accordingly, the initiation of proceedings ‎under section 147 of the Act, and everything pursuant to such initiation, culminating in the ‎order under appeal, are quashed.‎

  • Sec 276B- TDS deducted and deposited after a long period of 12 months -First ‎time mistake-minimum 3 months rigorous imprisonment and fine- Deductor is ‎not supposed to finance their business through Government money

  • The proceedings u/s 153C could be initiated against a party only if the document seized ‎during the search and seizure proceedings of another person belonging to the assessee ‎concerned. ‎

  • Non-striking off of the relevant column of the show cause notice cannot be a valid reason for deletion of the penalty u/s.271(1)(c) of the Act if responded and participated in the proceedings. hence, matter was remanded back to CIT(A) for adjudication of the appeal on merits. ITO vs. RAJAN KALIMUTHU

  • The statements of the ‎employees, in search and seizure cases, can be used only if they are supported by some ‎kind of collaborative evidence.

  • On Apr 30, 2019 INDORE TRIBUNAL held that Without mentioning the limbs i.e., of “concealment of particulars of income” or “furnishing inaccurate particulars of income” for which penalty proceedings have been initiated u/s 271(1)(c), notice issued by AO u/s 274 r.w.s. 271(1)(c) is not valid.

  • section 56(2)(vii)(b) is not applicable on purchase of goods for sale. Section 56(2)(vii)(b) covers transactions value is less than than Rs. 50000 or more with Fair Market Value. These transactions occurs on or after first day of October, 2009 but before first day of April, 2017‎

  • The notice issued u/s 148 in the name of the dead person is unenforceable in the eye of law.

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Sub Categories of Cases Income tax

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