Constitution of India, 1949
Art. 311 (2) :Dismissal or removal -Disciplinary enquiry – Documents furnishing foundation of charge sheet must be supplied- Principle of natural justice is violated – Dismissal was held to be not vald .
Constitution of India, 1949
Art. 311 (2) :Dismissal or removal -Disciplinary enquiry – Documents furnishing foundation of charge sheet must be supplied- Principle of natural justice is violated – Dismissal was held to be not vald .
Transfer of property Act ,1882
S.106: Duration ofn certain lease – Servicing of Notice –Notce sent by registered poat recived back wth report not present -No presumption can be drawn unless something more is proved by cogenet evidence that it was refised. [ Code of Civil procedure ,1908 , Order v , General Clauses Act , 1897 , S 27, Indian Evidence Act ,1872 S.114(f) ]
Rama Nand v. Mulakh Raj & Anr. AIR 2010 (NOC) 921 (P & H)Land Acquisition Act, 1894
S.5A:Hearing of objections- Natural justice – Objective Application of mind to the objections raised – Officer hearing objection should himself decide objections and give report- Successor decides the case without giving a fresh hearing, the order would stand vitiated having been passed in violation of the principles of natural justice. [ S.5C ]
UOI v. Shiv Raj; AIR 2014 SC 2242Limitation Act ,1963
S.5: Extension of prescribed period in certain cases – Sufficient cause – Condonation of Delay – Delay of 3671 days – No reason to decline benefit merely due to delay in filing of appeal when in similar cases benefit was derived by similar concerns [ Land Acquisition Act, 1894 ,S. 18, 54]
K. Subbarayudu and Ors. v. The Special Deputy Collector (Land Acquisition) (2017) 12 Supreme Court Cases 840S. 254(2A): Appellate Tribunal –Stay- Special Bench – Amendment in first proviso to s. 254(2A) by the Finance Act 2020,- whether directory or mandatory – Reference to special Bench .[ S.253 ]
Tata Education and Development Trust v .ACIT (2020) 117 taxmann.com 500 (Mum) (Trib) www.itatonline .org .S.147: Reassessment – Non -Resident- information from investigation wing of the income tax department- Return the asseeee has shown as resident –Foreign Bank deposits- Reassessment is held to be valid [ S.6(1) ,9(1), 148 ]
Renu T Tharani (Ms) v .Dy.CIT (IT) ( 2020) 184 ITD 565/ 192 DTR 9/ 206 TTJ 521 (Mum) (Trib) www.itatonline.orgS. 69 :Unexplained investments- Cash credits – Sole beneficiary of trust – Foreign Bank depositsThe sum of Rs 196 crore held by HSBC Pvt Bank, Switzerland, in the name of Tharani Family Trust, of which the assessee was a beneficiary, is assessable as the undisclosed income of the assessee. [ S.68 , 147 , 148 ]
Renu T Tharani (Ms) v .Dy.CIT (IT) ( 2020) 184 ITD 565/ 192 DTR 9/ 206 TTJ 521 (Mum) (Trib) www.itatonline.orgS. 10(38) : Long term capital gains from equities -Penny stocks – Produced contract notes, demat statements etc & discharged the onus of proving that the shares were bought and sold -Merely relying upon the statement of investigation wing , the transaction cannot be treated as bogus- Denial of exemption is held to be not valid – Reassessment is held to be valid . [ S.45 , 68 147 ,148 ]
Suresh Kumar Agarwal v. ACIT (2020) 117 taxmann.com 678( Delhi) (Trib) www.itatonline.orgS. 2(22)(e):Deemed dividend- Deeming provision should be construed strictly- Advances given for purely temporary financial accommodation for business purposes does not attract the deeming fiction.
Exotica Housing & Infrastructure Company Pvt. Ltd v . ITO (2020) 82 ITR 46 / 207 TTJ 992 (Delhi) (Trib) www.itatonline.orgS.147: Reassessment- After the expiry of four years- Bogus capital gains- Penny stocks- Information was received from the Investigation Wing of the Income Tax Department- The assessee disclosed the primary facts to the AO & also explained the queries put by the AO- It cannot be said that the assessee did not disclose fully and truly all material facts necessary for the assessment- Reassessment is held to be not valid [ S. 45 , 148 ]
Gateway Leasing Pvt. Ltd v. ACIT ( 2020) 426 ITR 228 / 272 Taxman 255 / 194 DTR 57/ 317 CTR 9/ 272 Taxman 255(Bom) (HC) www.itatonline.org