| COURT: | |
| CORAM: | |
| SECTION(S): | |
| GENRE: | |
| CATCH WORDS: | |
| COUNSEL: | |
| DATE: | (Date of pronouncement) |
| DATE: | March 15, 2008 (Date of publication) |
| AY: | |
| FILE: | |
| CITATION: | |
An order passed by the AO to give consequential effect to an appeallate order of an earlier year is not an order passed under section 154 and consequently the time limit of section 154(7) does not apply.
Related Posts:
- Ventura Textiles Ltd vs. CIT (Bombay High Court) Concealment of particulars of income was not the charge against the appellant, the charge being furnishing inaccurate particulars of income. As discussed above, it is trite that penalty cannot be imposed for alleged breach of one limb of Section 271(1)(c) of the Act while penalty proceedings were initiated for breach…
- M/s. J. S. & M. F. Builders vs. A. K. Chauhan (Bombay High Court) According to the Assessing Officer, assessee had erred in offering to tax ‘capital gains’ in the year when the individual flats were sold whereas such ‘capital gains’ could be assessed to tax only when the land is trasferred to the co-operative society formed by the flat purchasers. If the assessee…
- PCIT vs. ITAT (Bombay High Court) The use of the expression “may” in the aforesaid provision is clearly indicative of the legislative intent that the limitation period of six months from the end of the month in which the order was passed is not to be construed in such a manner that there can not be…
- PCIT vs. JSW Steel Ltd (Bombay High Court) In view of the second proviso to Section 153A(1) of the said Act, once assessment gets abated, it is open for the assessee to lodge a new claim in a proceeding under Section 153A(1) which was not claimed in his regular return of income, because assessment was never made/finalised in…
- Tata Communications Ltd vs. UOI (Bombay High Court) Although the respondents purport to contend that proper procedure had been followed, record does not bear that there had been any communication made to the petitioner as to its submissions being not acceptable before or at the time of making the adjustment. Decisions in the cases of “A. N. Shaikh”,…
- SYSKA LED Lights Pvt. Ltd vs. UOI (Bombay High Court) In the light of the discussions made above, we are of the unhesitant view that the impugned order in original is clearly unsustainable in law being in violation of the principles of natural justice as well as the statutory provisions as alluded to hereinabove. In the circumstances, relegating the petitioner…
Related Judgements
- CIT vs. Silver Streak (Delhi High Court)
High Court deprectaes the practice of the department in mechnaically filing frivolous appeals. Observes that it causes inconvenience and wastes the time of the Court and results in sidelining of important issues. It accordingly imposes costs of Rs. 10,000 on … CIT vs. Silver Streak (Delhi High Court)…
- CIT vs. Saumya Leasing (Bombay High Court)
Deduction under section 80M can be claimed even in respect of the interim dividend declared for the succeeding financial year before the due date.
- CIT vs. Nicholas Piramal (Bombay High Court)
As s. 192 requires the employer to deduct tax on the “estimated income” of the employee, the test is whether he acted in a bona fide and honest manner. Where the employer allowed the employees deduction under sections 10(5) and 10(14) only on the basis of declarations filed by…
- Krishna Lifestyle vs. UOI (Bombay High Court)
(i) While the arrears of the State have priority over private debts owed to ordinary or unsecured creditors, this priority does not extend over secured creditors (subject to statutory exception). The fact that the tax arrears are recoverable as arrears … Krishna Lifestyle vs. UOI (Bombay High Court)…
- Idea Cellular vs. DCIT (Bombay High Court)
Where all the material facts were placed before the AO and he raised questions thereon, Explanation 1 to s. 147 has no application. Further, the argument that because there was no discussion in the assessment order, the AO had not … Idea Cellular vs. DCIT (Bombay High Court)…
Recent Comments