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11 results for “section 68”+ Undisclosed Incomeclear

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Key Topics

Section 13213 Section 143(2)11 Section 687 Addition to Income7 Section 69A5 Section 260A3 Section 1543 Section 1583 Search & Seizure3 Section 148

COMMR.OF INCOME TAX-I,NEW DELHI vs. VATIKA TOWNSHIP P.LTD

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014

Section 113Section 132Section 154Section 158B

undisclosed income of the block period, the provisions of sections 68, 69, 69A, 69B and 69C shall, so far as may be, apply

THE COMMISSIONER OF INCOME TAX JAIPUR vs. PRAKASH CHAND LUNIA (D) THR LRS

C.A. No.-007689-007690 - 2022Supreme Court24 Apr 2023

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

2

Section 112

Section 135

Section 271

Section 69A

68, 69 and 69A to 69D of the Act, which deals with unexplained income, expenditure etc., it can never be said that the same would be brought under Section 37(1) of the Act, despite the fact that the objective behind both the provisions are overlapping with some connection. CIVIL APPEAL NO. 7689-7690 OF 2022 8 Section 115BBE being

ASSTT.COMMR.OF INCOME TAX vs. M/S HOTEL BLUE MOON

C.A. No.-001198-001198 - 2010Supreme Court02 Feb 2010

Section 132Section 142Section 143Section 143(2)Section 143(3)Section 158Section 260ASection 68

undisclosed income detected during search conducted under Section 132 of the Act. While, according to the department, issue of a notice under Section 143(2) is not essential requirement in block assessment under Chapter XIV-B of the Act. According to the assessee, service of notice on the assessee under Section 143(2) of the Act within the prescribed period

M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX

C.A. No.-003738-003739 - 2023Supreme Court16 May 2023

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 406 makes it abundantly clear that any such act by a carrier attracts the offence under Section 406. The Court in other words would have to allow the commission of an offence by the appellant in the process of finding that 71 the appellant is the owner of the goods. In other words, proceeding on the basis that there

COMMR.OF INCOME TAX vs. P. MOHANAKALA

C.A. No.-002540-002540 - 2007Supreme Court15 May 2007

For Respondent: P. Mohanakala

Section 68Section 6B

section 68 of the Income Tax Act are present? (c) Whether in the facts and circumstances of the case, the conclusion of the Tribunal that the claim of gift is not genuine is reasonable and based on relevant material and not perverse? These appeals relate to the assessment years 1995-96 and 1996-97. The dispute in all these appeals

P.R. METRANI vs. COMMNR. OF INCOME TAX, BANGALORE

Appeals are allowed

C.A. No.-005673-005675 - 2002Supreme Court15 Nov 2006

For Respondent: Commissioner of Income Tax, Bangalore

Section 132Section 132(5)Section 139(2)Section 143(2)Section 69C

undisclosed income by an assessee. If the intention of the Legislature is only to give a limited presumption, under Section 132(4A) they would have said so in so many words. Even otherwise a reading of the entire Chapter would show that it was never the intention of the Legislature to restrict the presumption only to an order under Section

PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL) 1 vs. NRA IRON AND STEEL PVT. LTD. THROUGH DIRECTOR

C.A. No.-002463-002463 - 2019Supreme Court05 Mar 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 148Section 68

undisclosed income. 8.4. Reliance was also placed on the decision of CIT v. Kamdhenu Steel & Alloys Limited and Other7 wherein the Court that : 5 333 ITR 119 (Delhi)(2011) 6 [1985] 23 TTJ (Cal.) 7 (2012) 206 Taxaman 254 (Delhi) 18 “38. Even in that instant case, it is projected by the Revenue that the Directorate of Income Tax (Investigation

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE 1(2) vs. M/S M.R. SHAH LOGISTICS PVT. LTD

Appeal is allowed in these terms, without order on costs

C.A. No.-002453-002453 - 2022Supreme Court28 Mar 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 132Section 132(4)Section 143(1)Section 147

68 respectively. 3. Based on the facts discussed above, it is to be derived that credit received by assessee as Share premium & Share capital is not genuine but mere accommodation entry used to avoid tax payment and it is the undisclosed income of the assessee-company itself. On verification of return income & Audit report filed by assessee, it is noticed

BASIR AHMED SISODIA vs. THE INCOME TAX OFFICER

Appeal is allowed

C.A. No.-006110-006110 - 2009Supreme Court24 Apr 2020

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

Section 143(2)Section 24(1)Section 260ASection 272(1)(c)Section 68

Section 68 of the Income Tax as a cash credit, by placing burden upon the assessee to explain that the purchase price does not represent his income from the disclosed sources?’’ The principal argument of the appellant/assessee was that once the books of account have been rejected and an assessment order has been passed, the same books of account cannot

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 2 vs. M/S MAHAGUN REALTORS (P) LTD

The appeal is allowed, in the above terms, without order on costs

C.A. No.-002716-002716 - 2022Supreme Court05 Apr 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 143(2)Section 153ASection 276C

Section 142 (2A) of the Act. Having received the report of the Special Auditor and having considered the objections of the assessee the A.O. recorded further as follows: “7.3 The documents seized reveals that the assessee group had received on ‘on money’ as a matter of routine/practice on sale of almost each and every flat/shop. Accordingly, it was considered expedient/necessary

M/S. K.C.C. SOFTWARE LTD. vs. DIRECTOR OF INCOME TAX (INV.)

The appeal is dismissed subject to the aforesaid

C.A. No.-000769-000769 - 2008Supreme Court29 Jan 2008

For Respondent: Director of Income Tax (Inv.) and Ors

Section 132Section 132(3)

68,177/- for the assessment year 2005-06 from the seized amount of Rs.1,81,91,982/- and to release the balance. On 29.11.2005 appellants Nos.1 and 3 moved an application under Section 132 (B) of the Act for release of the amount seized on 5.10.2005 i.e. within 30 days of the end of the month in which seizure took