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12 results for “section 68”+ Section 45(3)clear

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Key Topics

Addition to Income5Section 1382Section 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

45. Secondly, the fact that Section 104(1) does not explicitly require a Customs Officer to have “material in their possession” does not imply that a Customs Officer can conclude that an offence has been committed out of thin air or mere suspicion. The threshold for arrest under Section 104(1) of the Customs Act is higher than

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

ITA/6/2021
HC Rajasthan
01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

45, it cannot be taxed at all. (See S. G. Mercantile Corporation P. Ltd. v. CIT (1972) 83 1TR 700 (SC). (17) Furthermore, it would be illogical and against the language of section 56 to hold that everything that is exempted from capital gains by the statute could be taxed as a casual or non-recurring receipt under section

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Section 4(c) of Act 5 of 2020, (which extends to the former Chief Ministers the benefit of various facilities free of cost), is illegal and ultravires Articles 202 to 207 and Article 266(3) of the Constitution of India, and is liable to be declared void and unenforceable on this score. V. DOES THE IMPUGNED ENACTMENT SEEK

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

68 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

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 ; f. Ad interim order in terms of prayers above ; (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 28 of 300 g. Such further and/or other order or orders be passed and/or direction or directions be made as to this Hon’ble Court may deem fit and proper. GA/4/2021 (APO/92/2020) Prayer a. Injunction

PRINCIPAL COMMISSIONER OF INCOME TAX, vs. HARISH JAIN

Accordingly, the Criminal Revision Case is allowed

ITA/81/2023HC Rajasthan03 Mar 2025

Bench: The Madurai Bench Of Madras High Court Dated : 21.07.2025 Coram: The Honourable Mrs.Justice L.Victoria Gowri Crl.R.C.(Md)No.81 Of 2023 & Crl.M.P.(Md)No.1047 Of 2023 Prabavathi

For Respondent: Mr.P.Muthusamy
Section 138

68,000/-. In assessment year 2013–2014 (Ex.D2) it was only Rs. 3,10,000/-. The first Appellate Court erred in paragraph no.12 of its judgment in holding that the complainant was entitled to submit “altered” returns for earlier assessment years by paying tax with interest and penalty. There is no case for altered returns and that finding should have

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

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

3. Number of the time tables annexed with the applications as per Sections 71, 72 & 80 of the Motor Vehicles Act and Rule 63 of the Rules:- Time table is enclosed with the application of the opposite party nos. 16, 17, 18, 19, 20. Apart from this, time table is not annexed with any other application. 13 4. Such

PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. M/S VAIBHAV GLOBAL LTD

The appeal is allowed in part

ITA/291/2017HC Rajasthan24 Jan 2022

Bench: AKIL KURESHI,SAMEER JAIN

Section 166Section 173

45 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 2 - Smt. Kanti Dahariya W/o Shri Hemant Kumar Dahariya, Aged About 42 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 3 - Mithlesh Kumar Dahariya S/o Shri Hemant Kumar Dahariya, Aged About 25 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 4 - Ku. Nileshwari Dahariya D/o Shri Hemant Kumar

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

3, 4, 6 and 10 of the Information Technology (Procedure and Safeguard for Blocking for Access of Information by Public) Rules, 2009 (hereinafter “the Blocking Rules, 2009”). It is stated that if there is repeated non-compliance of Court orders by any DNR, then the same can be construed as a violation of public order under Section

MAMTA GUPTA vs. INCOME TAX OFFICER

ITA/130/2019HC Rajasthan28 Jul 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SHUBHA MEHTA

3 of 171 Akhtar, Mr. Divakar Kapil, Advocates for UOI. Mr. Kartik Jindal, Ms. Palak Gupta, Ms. Supriya Udey, Advocates for DDA. + LA.APP. 43/2007 BED RAM .....Appellant Through: Mr. N.S. Chechi, Mr. Vaibhal Chechi and Ms. Rekha Chauhan, Advocates. versus UOI & ANR. .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

3 are decided against the plaintiff. Signed By:PRIYA Signing Date:16.07.2025 15:18:52 Signature Not Verified Signed By:PURUSHAINDRA KUMAR KAURAV Signature Not Verified 24 Issue No.2: Whether the statement in the impugned termination letter as issued by the defendant, has resulted in the defamation of the plaintiff? OPP 54. In addition to asserting that the termination letter

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

45. On 21.06.1976, the sons of Mappillai Meera Mohaideen Rauther Sayabu, namely, M. M. P. M. Syed Mohammed, M. M. P. M. Mohammed 53/85 https://www.mhc.tn.gov.in/judis A.S.(MD)No.83 of 2020 Abdullah and M. M. P. M. Jamalia Syed Yaseen together purchased the suit properties from one M. M. Mohammed Hanifa for a valid consideration