GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect

PR. COMMISSIONER OF INCOME TAX CENTRAL 3 vs. ABHISAR BUILDWELL P. LTD

Bench: This Hon’Ble Court. (Ii) That Even Though The Appeals Of The Revenue Are Dismissed In Respect Of Assessments Passed Under 153A & 153C, In The Absence Of Incriminating

section 150(2) is to be read in respect of the date of issue of notice for reassessment under section

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

reassessment or recomputation, as the case may be, ends before the end of the month, such period shall be extended to the end of such month. Explanation 2.—For the purposes of this section, where, by an order referred to in clause (i) of sub-section (6),— (a) any income is excluded from the total income of the assessee

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 6 is the only Section which provides for entrustment of functions of Customs officer on other officers of the Central or the State Government or local authority, it reads as follows:- “6. Entrustment of functions of Board and customs officers on certain other officers. - The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

reassess” refers to a situation where an assessment has already been made but the Income Tax Officer has, on the basis of information in his possession, reason to believe that there has been under assessment on account of the existence of any of the grounds contemplated by the provisions of Section 147(b) read with the Explanation (1) thereto

COMMISSIONER OF INCOME-TAX(CENTRAL) vs. M/S. GWALIOR RAYON SILK MFG.(WVG.)CO.LTD

The appeal is partly allowed

Reassessment by the I.T.O. disallowing the assessee’s claim for depreciation on roads and drains to the extent of Rs. 15,50,526. On appeal the C.I.T. (Appeals) allowed the assessee’s claim for depreciation. The Tribunal dismissed the appeal of the revenue. At the instance of the revenue on a reference under Section 256(1) the High Court answered

COMMISSIONER OF INCOME-TAX vs. SARDAR LAKHMIR SINGH

The appeals are dismissed with costs, one hearing fee

reassessment of the assessee and his father as individuals. Thereupon the Income-tax Officer, by order dated November 27, 1953, assessed the assessee as an individual. 149 The assessce contended that the assessment not having been made within four years of the year 1946-47 i.e. by March 31, 1951, was barred by s. 34(3) of the Income

COMMISSIONER OF INCOME-TAX, WEST BENGALCALCUTTA & ANR. vs. HEMCHANDRA KAR & ORS

150 per month and also received cash and jewellery as gifts from his relations; therefore the amounts encashed by such members belonged to them individually. The Income tax Officer was not satisfied with the explanation. He included the sum of Rs., 1,10,000 in the total income of the family. The Appellate Assistant Commissioner, on appeal’, held that

ROSHAN-DI-HATTI vs. COMMISSIONER OF INCOME TAX

Reassessment-Burden of proof about source of income--Finding of facts of the Tribunal can be interfered under what circumstances---Conclusion without any materi- als-No person acting judicially and properly instructed as to the relevant law would come to determination--Income tax Appellate Tribunal--Whether Tribunal can ask questions to assessee informally--Whether part of record--Income Tax Appellate