Section 67 of the Income Tax Act

25 judgments on BharatTax turn on Section 67.

Judgments on Section 67

Ttec India Customer Solutions Private Limited, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 994/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Feb 2025AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Vishal Kalra, ARFor Respondent: Shri AP Singh, CIT-DR
Section 143(3)Section 263Section 90

Commissioner of Service Tax Mumbai II vs. M/S. 3I Infotech Ltd

C.A. No.-004007 - 2019Supreme Court14 Aug 2023

Bench: The Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench At Mumbai (Cestat). An Order Of Remand Was Passed By Cestat. In The Order Of Remand, Cestat Observed That It Is Not Borne Out From The Impugned Order Of The Commissioner How Service Tax C.A.No.4007 Of 2019 Etc. Page 2 Of 15

Section 65Section 67Section 73

Satya Hari Samvi, Howrah vs. ITO, Ward 46(4), Kolkata

In the result, the appeal of assessee is allowed for statistical purposes

ITA 606/KOL/2017[1998-99]Status: DisposedITAT Kolkata09 Sept 2020AY 1998-99

Bench: Shri A. T. Varkey, Jm & Dr. Arjunlalsaini, Am] Assessment Year: 1998-99 Satyaharisamui Vs. Income-Tax Officer, Ward-46(4), (Pan: Alaps2193R) Kolkata Appellant Respondent

Section 147Section 65Section 69A

Shri Venkateshvara Logistics vs. The Assistant Commissioner

WP/202433/2019HC Karnataka19 Aug 2020

Bench: The Hon’Ble Mr.Justice Nataraj Rangaswamy Writ Petition No.202433/2019 (T-Res) Between: Shri Venkateshvara Logistics Fleet Owners & Transport Contractors C.O. Dolor No.5, Vaigal Nagar Vandiyar Bit.2, Ring Road Madurai-625020 Ho: City Prof. Wali Galli Near Satyam Dharam Kanta Khora Kalan, Delhi 36 Branch Office At Ishwar Nagar Ganesh Colony, Opp. Apmc Navanagar, Hubballi Represented By Its Authorized Representative Shri Rachya S/O Sri Shivakumar Murgodamath, Age: 30 Years Residing At Ishwar Nagar Ganesh Colony Opp. Apmc Navanagar, Hubballi ... Petitioner (By Sri Rasalkar Narayan Gangadhar Rao, Advocate)

Section 129(3)Section 129(5)Section 70

The Commissioner of Income - Tax vs. M/S Bosch Ltd

The appeal is dismissed as devoid of

ITA/649/2013HC Karnataka20 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 96

M/S Ashok Kumar Bachawar (HUF) vs. Union of India

WP/106714/2016HC Karnataka23 Sept 2016

Bench: The Hon’Ble Mr.Justice P.S.Dinesh Kumar Writ Petition No. 106714/2016 (T-Tar) & Writ Petition No.106796/2016 Between : M/S. Ashok Kumar Bachawat (Huf) Plot No.4, Adarsha Colony, Radio Park, Bellary-583101, Karnataka (Represented By Mr.Ashok Kumar Bachawat S/O Shir. Bhikarechand Bachawat Karta Of Huf Aged About 58 Years). ... Petitioner (By Sri B. G. Chidananda Urs, Advocate) & : 1. Union Of India Ministry Of Finance Represented By Its Secretary, North Block, New Delhi-110001 2. The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001 3. The Joint Commissioner Of Service Tax Office Of The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001. ... Respondents These Writ Petitions Are Filed Under Articles 226 & 227 Of The Constitution Of India, Praying To Quash The Impugned Order Dated 29.02.2016/04.03.2016 Is Enclosed As Annexure-D, Passed By Respondent No.3.

Section 67Section 73(2)Section 75Section 77(2)Section 78

Girish Raghunath Mehta vs. Inspector of Customs

The appeals are dismissed

Crl.A. No.-001020-001021 - 2009Supreme Court07 Sept 2016
Section 15Section 42Section 67Section 8

Girish Raghunath Mehta vs. Inspector of Customs

The appeals are dismissed

Crl.A. No.-001020-001021 - 2009Supreme Court07 Sept 2016
Section 15Section 42Section 67Section 8

Commissioner, Central Excise & Customs, Kerala vs. M/S Larsen & Toubro Ltd

Appeals are disposed of

CIVIL APPEAL No. 6770/2004Supreme Court20 Aug 2015

Bench: 2 Judges

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

Commnr., Central Excise & Customs, Kerala vs. M/S. Larsen & Toubro Ltd

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

Commr. of Central Excise, Bhavnagar vs. M/S Gujarat Maritime Board, Jafrabad

C.A. No.-003347-003348 - 2014Supreme Court22 Jul 2015
Section 37Section 65(82)

Commr. of Central Excise, Bhavnagar vs. M/S Gujarat Maritime Board, Jafrabad

C.A. No.-003347-003348 - 2014Supreme Court22 Jul 2015
Section 37Section 65(82)

Gujarat Co-Op. Milk Marketing Federation Ltd vs. Dy.Commissioner of Income-Tax (Assessment)

TAXAP/73/2004HC Gujarat13 Nov 2014
Section 36(1)Section 67Section 67(2)

Commissioner of Income Tax-I vs. Prem Lal Prop

ITA/155/2008HC Punjab & Haryana14 Dec 2010

Bench: The Commissioner Under The Voluntary Disclosure Of Income Scheme, 1997 (Vdis) Declaring That He Had Assets In The Form Of Gold & Diamond Jewellery Acquired Much Earlier. However, 1

Section 147Section 148Section 67(1)Section 69A

Commissioner of Service Tax vs. Delhi Gym Khana Club Ltd

CEAC/5/2009HC Delhi28 Aug 2009
Section 35

Raju Premji vs. Customs Ner Shillong Unit

Appeals are allowed

Crl.A. No.-001647-001647 - 2007Supreme Court06 May 2009

Bench: Placing On Record The Factual Matrix Of The Matter, We May Notice That Whereas Accused Nos. 1 & 2 Have Been Convicted For Possession Of 380 Gms. Of Heroin, Appellants Herein Were Convicted Under Section 25 Of The Act For Abetment Thereof As They Purported To Have Associated Themselves With Finding Prospective Buyers In Disposing Of The Contraband. 2

Section 25Section 29Section 67

Mehsana Dist.Co.Op.Milk Producers' Union Ltd vs. Commissioner of Income Tax

ITR/86/1996HC Gujarat10 Mar 2008
Section 256(1)Section 28Section 67

Mehsana Dist.Co.Op.Milk Produ-Cers' Union Ltd vs. Commissioner of Income-Tax

ITR/72/1997HC Gujarat10 Mar 2008
Section 256(1)Section 28Section 67

Customs, New Delhi vs. Ahmadalieva Nodira

The appeal is allowed

Crl.A. No.-000312-000312 - 2004Supreme Court11 Mar 2004
For Respondent: Ahmadalieva Nodira
Section 2Section 37Section 439Section 482Section 67Section 8