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12 results for “section 68”+ Section 17(5)(d)clear

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Key Topics

Section 2546Section 2635Section 2645Section 1494Section 2503Addition to Income3Section 92C2Section 172

PR. COMMISSIONER OF INCOME TAX, vs. SHRI ASHOK AGARWAL HUF

ITA/4/2021HC Rajasthan16 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

Section 120BSection 13(1)(d)Section 13(2)Section 17Section 26Section 42

d) place marks of identification on such record or make or cause to be made extracts or copies therefrom; (e) make a note or an inventory of such record or property; (f) examine on oath any person, who is found to be in possession or control of any record or property, in respect of all matters relevant for the purposes

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020
HC Rajasthan
21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

68 of 300 Section 2(55) of the said Act that is a person whose name is entered in the Register of Members or the beneficial owner in the records of the depository. It is submitted that in the instant case even by the respondent’s own showing since the estate does not hold or even control directly

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

5 entitling him to seek a redressal for the injuries caused to his reputation and livelihood. 12. He places reliance on the decision of this Court in SP Sharma v. IFCI Ltd.1, Himanshu Bhatt v. Indian Railway Catering and Tourism Corporation2, Shobhna Bhartia v. State of NCT of Delhi3, and the decision of the Court of England and Wales

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

5 of 171 Kumar, Mr. Apurv Kumar, Ms. Anamika, Advocates for DDA. + LA.APP. 1143/2008 UOI & ANR. .....Appellants Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. Mohd. Sueb Akhtar, Mr. Divakar Kapil, Advocates for UOI. Mr. Kunal Sharma, Mr. Vaishanv Kumar, Advocates for DDA Mr. Sanjay Poddar, Sr. Advocate with Ms. Mrinalini

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

68. AIR 1966 SC 1637 69. (1973) 1 SCR 515 70. (2013) SCC OnLine 622 (Bom HC DB) 71. (2003) ECR 783 (SC) 72. (2015) 4 SCC 400 73. AIR 1996 SC 188). 74. (1975) Supp SCC 1 75. AIR 1963 SC 1742 76. Criminal Appeal No. 75/69 decided

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

d) the beneficiary, being competent to contract, consents to the delegation." (17) It is true that S. 1 of the Indian Trusts Act makes provisions of the Act inapplicable to public or private religious or charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more

PR. COMMISSIONER OF INCOME TAX vs. SMT. KAJAL CHHABRA

Appeals are dismissed

ITA/32/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 130Section 149

5. The impugned orders dated 24 February 2020 passed by learned CESTAT are assailed by the appellant by way of present appeals. The following questions of law were framed in the instant appeals on 22 September 2021:- "I. Whether the learned Tribunal did not err in holding that the provisions of Section 149 of the Customs Act, 1962 will

PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD

In the result, Appeal Suit is allowed and the impugned judgment and

ITA/83/2020HC Rajasthan07 May 2022

Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana

For Appellant: Mr.J.Barathan
Section 96

D-scheduled property in favour of S. Mohammed Haneefa. Three persons namely, M. M. P. M. Mohammed Abdullah, M. M. P. M. Jamalia Syed Yaseen and T. P. M. Jainulabideen, son of T. P. Mohammed Ayyoob, Madurai Road, Muhamadiyapuram, Dindigul, have attested as attesting witnesses in the aforesaid partnership deed. A careful reading of the description of property

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S AJMER VIDYUT VITRAN NIGAM LIMITED

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

5. Affidavits in which date has not been mentioned by the Notary:- Opposite party nos. 29, 43, 44, 45, 45, 70, 73, 81. 6. Such application in which route is not mentioned:- Opposite Party No. 53. In this way, only applications 16, 17, 18, 19 & 20 complies with all the conditions. “ The STAT, thereafter, observed that the Regional Transport Authority

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. M/S K.S. CAPITAL SERVICES PRIVATE LIMITED

ITA/63/2024HC Rajasthan03 Jul 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

Section 153Section 250Section 254Section 263Section 264Section 2ASection 92C

D E R % 16.02.2024 1. The Commissioner of Income Tax by virtue of these two This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/12/2024 at 15:12:50 ITA 63/2024 & other

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

ITA/82/2020HC Rajasthan14 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

17 matters First Information Reports have been registered and pursuant to the orders passed by the Court similar investigations have been consolidated with the IFSO. Considering the scale of collection of monies and the necessity of cooperation from the banks, Telecom Service Providers Digitally Signed By:RAHUL Signing Date:08.01.2026 18:27:10 Signature Not Verified CS (COMM) 82/2020 Page