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

Cases Income tax

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

(→ for subcategory see right ) (for subcategory scroll Below)
  • The question in the present case is as to whether the information received from the investigation wing/search team would constitute ‘reason to believe’ empowering the Assessing Officer to reopen the assessment u/s 147/148. Answer is given by ITAT Ahmedabad on 12/11/2020 in the case of Hitesh Ashok Vaswani Vs DCIT. https://www.bpmundraca.com/it-cases-240-2021/

  • Can Ld. AO disallow the certain percentages of expenses when the expenses are supported only by self made vouchers and AR agreed to disallowance without pointing out any specific instances of unverifiable element therein? ITAT Kolkata decided on Apr 28, 2021. Section 143(3). Kindly click the link to get the order. https://www.bpmundraca.com/it-cases-239-2021/

  • To take the benefit of section 54F, unutilized portion of the capital gain on the sale of property used for residence should be deposited before the date of furnishing the return of tax under Section 139 as mentioned in section 54(2). Therefore, Section 139 cannot be confined only to the provisions of the Section 139(1), but it includes all the sub section of Section 139. In the case of DIPAL SURESHBHAI PATEL vs. INCOME TAX OFFICER. ITAT AHMEDABAD on Apr 15, 2021. Section 54F, 139, 143(3), 54(2). In favour of the assessee. Ca BPMUNDRA

  • Writ petition filed for quashing and setting aside of show cause Notice is dismissed since Neither it is a case of lack of jurisdiction nor any violation of principles of natural justice is alleged so as to entertain the writ petition at the stage of notice and also when opportunity of filing reply personal / hearing was available. In the case of GENUS POWER INFRASTRUCTURE LTD. vs. CENTRAL GOODS AND SERVICE TAX by HIGH COURT OF RAJASTHAN S.B. Civil Writ Petition No. 185/2021 on dated Mar 3, 2021

  • Section 56(2)(vii)(b) When purchase transactions of immovable property were carried out in FY 2011-12 for which full consideration was also parted with the seller. Mere registration at later date would not cover a transaction in AY 2014-15 already executed in the earlier years. The Revenue is debarred. ITAT- Ranchi in the case of Bajrang Lal Naredi, Ranchi vs Ito,Ward-1(3), Jamshedpur on 20 January, 2020

  • If the assessee for bona fide reasons was unable to bring materials on record to factually prove its claim before the departmental authorities and comes forward to file additional evidences before the Tribunal to prove such fact, the assessee should not be prevented from doing so. It is in the interest of natural justice and fairplay to allow assessee to establish its claim Income Tax Appellate Tribunal – Mumbai in the case of Fab Trade Private Limited, Mumbai vs Ito, Ward 15(1)(2), on 8 March, 2021.

  • Section 153A, 153C, 132(4). If no incriminating material is found during search, no addition could be made in respect of the assessments that had become final. Statements recorded under Section 132(4) of the Act do not by themselves constitute incriminating material. PCIT Vs. ANAND KUMAR JAIN (HUF) & ORS. HIGH COURT OF DELHI on Feb 12, 2021. If any statement was to be construed as an incriminating material belonging to or pertaining to a person other than person searched (as referred to in Section 153A), then the only legal recourse available to the department was to proceed in terms of Section 153C of the Act by handing over the same to the AO who has jurisdiction over such person.

  • Addition for accommodation entries without making any independent enquiry from the suppliers nor allowed any cross-examination of the third party though specifically demanded by the assessee-company? ITAT Ahmedabad on 8th March 2021 hold that the addition is deleted as it based on hypothesis, conjectures and suspicion. In the case of ACIT Vs. Darshanam Life Space Pvt. Ltd. & Anr Section 143(3)

  • Section 68 Cash deposits in the bank and AO made the addition u/s 68 instead of u/s 69, and hence the addition made by the AO is unsustainable.DIRISALA BALA MURALI vs. ITO. ITAT VISHAKAPATNAM on Jul 29, 2020. https://www.bpmundraca.com/it-cases-232-2021/

  • Demonetization . Deposit of cash into bank. Before making addition for cash deposit into bank during Demonetization period the Ld. AO has to consider on merits the opening balance for which evidence were produced for allowing credit of cash withdrawal, financials of previous years and audit report if any. Accordingly, the issues raised in this appeal are restored to the files of the Assessing Officer. ITAT- Bangalore in the case of Sri Mohan Ramachandra Basawa, … vs ITO on on 20 January, 2021. Section 68, 69A and 115BBE:

Post navigation

← Previous 1 … 6 7 8 9 10 … 31 Next →

Sub Categories of Cases Income tax

  • 10 (2)
  • 10(13A) (1)
  • 10(23C)(iiiab) (2)
  • 10(38) (5)
  • 106 (1)
  • 11 (11)
  • 11(1)(a) (2)
  • 11(2) (2)
  • 115BBC(2) (1)
  • 115BBE (3)
  • 115BC(3) (1)
  • 119(2)(b) (0)
  • 119(2B) (1)
  • 12 (5)
  • 127 (1)
  • 127(4) (1)
  • 12A (7)
  • 12A(1)(b) (0)
  • 12A(2) Second Proviso (1)
  • 12A)1)(b) (0)
  • 12AA (10)
  • 12AA(3) (1)
  • 12B (1)
  • 12Bb (1)
  • 13 (2)
  • 13(1) (2)
  • 13(1)(b) (2)
  • 13(1)(c) (2)
  • 13(2)(a) (2)
  • 131(1) (4)
  • 131(1A) (1)
  • 132 (22)
  • 132(1) (2)
  • 132(1)(c) (1)
  • 132(1)(iii) (1)
  • 132(1)(v) (1)
  • 132(4) (5)
  • 132(9B) (1)
  • 132A-Powers to requisition books of account (4)
  • 132B (1)
  • 133(6) (5)
  • 133A (6)
  • 139 (8)
  • 139(1) (8)
  • 139(3)-Loss return to be filed in time (3)
  • 139(4) (4)
  • 139(4A) (1)
  • 13A (1)
  • 13B (1)
  • 141(1)(D) (1)
  • 142(1) (5)
  • 142A (2)
  • 143(1-A) (1)
  • 143(1) (10)
  • 143(1)(a) (3)
  • 143(1C) (1)
  • 143(1D) (1)
  • 143(2) (14)
  • 143(3) (33)
  • 144 (7)
  • 144B (1)
  • 144B(1) (1)
  • 144B(1)( (xvi) (1)
  • 144B(9) (1)
  • 144C (1)
  • 145 (2)
  • 145(3) (8)
  • 147 (39)
  • 147 First Proviso for extended period of Limitation of 6 Years (1)
  • 147 Second proviso-Foreign income or Foreign Assets (1)
  • 148 (51)
  • 148 Series (1)
  • 148-A (1)
  • 148A (1)
  • 149 (1)
  • 14A (8)
  • 14A r.w.r 8D (1)
  • 151 (9)
  • 151(1) (4)
  • 151(1)(a) (1)
  • 153 (4)
  • 153(1) (1)
  • 153(2A) (1)
  • 153(3) (2)
  • 153(4) (0)
  • 153A (17)
  • ‎153A(1)(a) ‎-Notice to file return (3)
  • 153B (1)
  • 153C (11)
  • 153D (1)
  • 154 (3)
  • 154(1A) (1)
  • 155 155(18) (1)
  • 158BB (2)
  • 158BC (1)
  • 158BD (1)
  • 158BE (1)
  • 158BE(b) (1)
  • 159 (1)
  • 17(2)(vi)proviso (ii)(b) (1)
  • 170 (1)
  • 179 (1)
  • 17A Rule (1)
  • 194C (1)
  • 194H (1)
  • 194Q (0)
  • 195 (1)
  • 1963 (1)
  • 199. Rule 37BA (1)
  • 1996-97 (1)
  • 1997-98 (1)
  • 2(14) (4)
  • 2(22)(e) (1)
  • 2(24)(x) (1)
  • 2(31) (1)
  • 2(47) (1)
  • 200 (1)
  • 2005-06 (1)
  • 201 (1)
  • 201(1)(1A) (1)
  • 2018-19 (1)
  • 2019 (1)
  • 204 (1)
  • 205 (1)
  • 206C(1H) (0)
  • 22 (1)
  • 222 (1)
  • 223 (1)
  • 226 (1)
  • 226(3) (1)
  • 23 (1)
  • 23(1) (1)
  • 23(1)(c) (1)
  • 234A (1)
  • 234E (1)
  • 241 (1)
  • 241A (2)
  • 245 (2)
  • 245C (1)
  • 245D(4) (1)
  • 246 (1)
  • 249(1) (2)
  • 250(6) (1)
  • 251(1)(a) (1)
  • 253(3) (1)
  • 253(3) proviso (1)
  • 254 (3)
  • 260A (2)
  • 263-Revision of orders prejudicial to revenue (16)
  • 269SS (2)
  • 270A (1)
  • 270AA (1)
  • 271(1)(b) (2)
  • 271(1)(c) (15)
  • 271A (0)
  • 271A (3)
  • 271AAA (1)
  • 271AAB (1)
  • 271AAB(!0(a) (1)
  • 271AAB(1) (1)
  • 271AAC (1)
  • 271B (2)
  • 271B (0)
  • 271D (1)
  • 271E (1)
  • 272A(2)(e0 (1)
  • 273B (1)
  • 274 (3)
  • 276B (1)
  • 276C (1)
  • 277 (1)
  • 278 (1)
  • 279(1) (1)
  • 28 (3)
  • 28(ii)(a) (1)
  • 281B (1)
  • 282 (1)
  • 292B (1)
  • 292BB (2)
  • 292C (1)
  • 313 of CRPC (1)
  • 32(2) (1)
  • 36(1)(iii) (4)
  • 36(1)(va) (3)
  • 36(1)(vii) (1)
  • 361)(ii) (1)
  • 37 (2)
  • 37(1) (2)
  • 3A Rule (1)
  • 40 (1)
  • 40(a)(ia) (2)
  • 40(b) (1)
  • 41(l)(a) (1)
  • 43(1) (1)
  • 43(5) (1)
  • 43B (4)
  • 43B(f) (1)
  • 44AB (4)
  • 44AD (2)
  • 44BB (1)
  • 44BB(3) (1)
  • 45 (1)
  • 45(3) (2)
  • 46A Rule (4)
  • 48 (2)
  • 49A (1)
  • 50C (6)
  • 50C proviso 1st (1)
  • 50C proviso 2nd (1)
  • 50C(2) (1)
  • 50C(3) (1)
  • 53A of Transfer of Property Act (1)
  • 54 (7)
  • 54(2) (3)
  • 54F (6)
  • 54F(4) (2)
  • 56 (2)
  • 56(2)(vii)(b) (2)
  • 6 (1)
  • 61A Form (1)
  • 68 (29)
  • 69 (9)
  • 69A-Unexplained money (7)
  • 69B (2)
  • 69C (5)
  • 72 (1)
  • 75 (1)
  • 80AC (1)
  • 80IB(7) (1)
  • 80JJA (1)
  • 80M (1)
  • 80P (1)
  • 80P(2) (1)
  • 80P(2)(a)(i) (1)
  • 80P(4) (1)
  • 9(1)(vi) (1)
  • Accommodation Entries (1)
  • addition on adhoc basis (1)
  • Additional evidence (1)
  • Additional Ground (2)
  • Adhoc addition (1)
  • Annual Letting Value of the property (1)
  • appeal (1)
  • Appeal dismissed (1)
  • Appeal to file online (2)
  • Article 12 of India-US DTAA (1)
  • Article 226 of the Constitution of India (1)
  • Assessment is Null and void (1)
  • AY 1992-93 (1)
  • AY 1993-94 (1)
  • AY 1994-95 (1)
  • AY 1995-96 (3)
  • AY 1998-99 (1)
  • AY 1999-00 (0)
  • AY 2000-01 (1)
  • AY 2002-03 (0)
  • AY 2003-04 (1)
  • AY 2004-05 (2)
  • AY 2005-06 (8)
  • AY 2006-07 (6)
  • AY 2007-08 (5)
  • AY 2008-09 (11)
  • AY 2009-10 (19)
  • AY 2010-11 (23)
  • AY 2011-12 (19)
  • AY 2012-13 (19)
  • AY 2013-14 (17)
  • AY 2014-15 (16)
  • AY 2015-16 (14)
  • AY 2016-17 (6)
  • AY 2017-18 (9)
  • AY 2018-19 (3)
  • AY 2019-20 (1)
  • AY2001-02 (0)
  • bogus (2)
  • Bogus Loan (1)
  • Bogus Purchases (1)
  • bogus share capital (3)
  • Bogus share premium (1)
  • Bombay Tribunal (3)
  • borrowed satisfaction (6)
  • Business or rental income (1)
  • Cash Credit (1)
  • cessation of liability (1)
  • Chapter VIA (1)
  • CHENNAI ITAT (3)
  • Chief Metropoliton Magistrate COURT BALLARD PIER MUMBAI (1)
  • Circular (0)
  • coercive recovery (1)
  • Concealment of income (7)
  • Court or tribunal (127)
  • Debatable issue (1)
  • Decisions (29)
  • deduction (1)
  • Deduction in respect of employment of new employees (1)
  • Delhi High Court (11)
  • Delhi Tribunal (30)
  • Demand (1)
  • Demonetization (2)
  • Disallowance (1)
  • Disallowance of expenses (1)
  • Disposal of objection (2)
  • Dumb (1)
  • E-Assessment Scheme (1)
  • Economic packages (1)
  • etc. (1)
  • Exemption (1)
  • explanation 3 to section 13 (1)
  • Form 10B (0)
  • High Court (10)
  • High Court of Gujarat (1)
  • HIGH COURT OF KARNATAKA (1)
  • High Court of Patna (1)
  • Hyderabad ITAT (2)
  • In Favour of Assessee (99)
  • In favour of Assessee (Partly) (11)
  • In favour of remanded back (1)
  • In favour of Revenue (11)
  • Income-tax (Appellate Tribunal) Rules (1)
  • incriminating material (21)
  • Interest on Borrowed Capital (1)
  • ITAT Jodhpur (1)
  • ITAT Raipur (2)
  • ITAT Ranchi (1)
  • ITAT Rules (1)
  • Limitation period (4)
  • Loose papers (1)
  • LUCKNOW TRIBUNAL (1)
  • Matter remanded (2)
  • Method of accounting (1)
  • Nagpur tribunal (1)
  • notional rent (1)
  • Order Quashed (2)
  • Other person (1)
  • Peak credit (1)
  • Penalty (2)
  • penalty 271(1)(c) (3)
  • Penny stock (6)
  • Physical stock found during search (1)
  • Principle of consistency (1)
  • Prosecution (1)
  • Question of reasoning in the decision (1)
  • Rajasthan High Court (1)
  • Rajkot Tribunal (1)
  • Reason recorded (3)
  • Reassessment (3)
  • rectification of mistake (2)
  • Refund (1)
  • Refund section 143(1) (1)
  • Registration 12AA (1)
  • Remand (1)
  • residential status (1)
  • retraction (4)
  • revision (1)
  • Revision of orders prejudicial to revenue-Section 263 (4)
  • Rule 2 of Schedule II attachment order (1)
  • Rule 24 of Appellate Tribunal (1)
  • rule 27 of the Income Tax Appellate ‎Tribunal Rules (1)
  • Rule 2A (1)
  • Rule 2A(h) (1)
  • Rule 30 (1)
  • Rule 3A (1)
  • rule 45 (1)
  • Rule 46A (2)
  • Rule 8D (1)
  • Rule 8D of Income Tax Rules (1)
  • Satisfaction (8)
  • Satisfaction Note (4)
  • Search and seizure (12)
  • Second Proviso to section 12A(2) (1)
  • Section 28(ii)(a) (1)
  • Section 32 (7)
  • Section 4 of Bankers Book Evidence Act 1891 (1)
  • Service of notice (2)
  • Settlement Commission (1)
  • share premium (1)
  • Show Cause Notice (1)
  • Speaking order (2)
  • Statement (3)
  • Statement under section 132(4) (2)
  • Supreme Court (16)
  • Survey (6)
  • TDS (0)
  • TDS on purchases (0)
  • unexplained cash credit (2)
  • Unexplained Money-Sec 69A (2)
  • VISAKHAPATNAM BENCH (5)
  • Writ Petition (1)