Law and Legal blog

New System of Filing of ITR- A Total Reversal of Taxation Reforms : We, in our country, have very specific set of law makers and they make the rules and regulations, specially the rules and regulation affecting the Tax payer public in a very strange way. Sometimes they brought a new of rules and procedures in the name of tax reforms and user friendly and then in a...

PETITIONER: COLLECTOR LAND ACQUISITION, ANANTNAG & ANR. Vs. RESPONDENT: MST. KATIJI & ORS. DATE OF JUDGMENT19/02/1987 BENCH: THAKKAR, M.P. (J) BENCH: THAKKAR, M.P. (J) RAY, B.C. (J) CITATION:  1987 AIR 1353  1987 SCR  (2) 387  1987 SCC  (2) 107  JT 1987 (1) 537  1987 SCALE  (1)413  CITATOR INFO :

 delay of 496 days in filing the appeal condoned  INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘G’ BENCH  BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM  ITA No. 5994/Mum/2010 – (Asst Year 2005-06)  Shri Y P Trivedi  Vs  The Jt Commr of Income Tax Range 11(3), Mumbai   Dt.of hearing - 3rd July 2012  Dt of pronouncement - 11th July 2012 PER VIJAY PAL RAO, JM              T here is a delay of 496 days in filing the present appeal. The assessee has filed an application for condonation of delay as well as affidavit of assessee and his Chartered Accountant Mr Sunil Hirawat explaining the reasons for delay in filing the present appeal.4 We have heard the learned A.R of the assessee as well as the learned DR and considered the relevant material on record for condonation of delay. The learned A.R of the assessee has submitted that after receiving the order of the learned CIT(A) by ...

Sudesh Kumari Petitioner  vs State Of J&K And Ors on 22 April, 2013

Renu Dewan ,  vs Department Of Income Tax on 7 May, 2013 : Income Tax Appellate Tribunal - Amritsar Renu Dewan , <b>Jammu</b> vs Department Of Income Tax on 7 May, 2013 IN THE INCOME ... Renu Dewan, vs. Dy. Commr. of Income Tax, <b>Jammu</b>. Circle-2, <b>Jammu</b>. (Appellant) (Respondent

Jkietr (coaching centre) Kachi Chawni, Vs. Income Tax Officer  : Income Tax Appellate Tribunal - Amritsar jkietr (coaching centre) Kachi Chawni, Vs. Income Tax Officer  1 IN THE INCOME TAX APPELLATE TRIBUNAL ... Kachi Chawni, Vs. Income Tax Officer, Ward 2(1), <b>Jammu</b> <b>Jammu</b> (Appellant) (Respondent) Assessee by: Sh. Joginder Singh, CA Department

Tahir Gul,, Srinagar vs Assessee on 8 May, 2013 : assessee arise from two different orders of Sh. Tahir Gul, vs. Asstt. Commr. of Income-tax, Prop. M/s. Indu Cottage Industries, Circle-3, Srinagar. Shalimar, Srinagar (J&K). (Appellant) (Respondent) I.T.A. No.63(Asr)/2012 Assessment year:2006-07

Bharti Airtel Limited, Jammu on 22 April, 2013 :  Income Tax Appellate Tribunal - Amritsar Bharti Airtel Limited,  Jammu  on 22 April, 2013 IN THE INCOME TAX APPELLATE ...               Circle Office, South Block, Jammu .                                                  Income Tax Officer (TDS), Gandhi Nagar,  Jammu .                                                                               Jammu . (Appellant)                                                         ...

V.M.Timber Industries,, ... vs Department Of Income Tax on 11 February, 2013 : decision of the  IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. No.456(Asr)/2012 Assessment year:2004-05 PAN :AAAFV7368C Income Tax Officer, vs. M/s. V.M. Timber Industries, Ward-3, Pathankot. Kathua, H.O.Kuldip Niwas, Main Bazar, Pathankot. (Appellant) (Respondent) I.T.A. No.452(Asr)/2012

ITR Online Filing – With or Without Digital Signature – A.Y. 2013-14 : In this article we are discussing which ITR should be filed online with Digital Signature Mandatorily and for which only ITR online Filing   is although mandatory but filing with Digital Signature is not mandatory. A Return can normally be filed / furnished in following modes :-  (i)  furnishing...

Revised Income Tax Rule 12 related to ITR for A.Y. 2013-14 : Revised Income Tax Rule 12 as amended by Income Tax Notification No. 34/2013 dated 01.05.2013. Revised rule specifies the rules Related to ITR for A.Y. 2013-14. Rule Specifies the Applicable ITR for Different class of Assessee and mode of Return Filing. Revised Rule is as follows :-  [Return of...

CBI court imposed 3 Crore Fine for cheating of 33 Lakhs : The Special Judge for CBI Cases, Chennai has convicted Shri. R. Lakshmi Narasimhan, then Assistant Manager of Indian Overseas Bank, Mylapore Branch ,Chennai to undergo Rigorous Imprisonment for seven years with a fine of Rs 3 crore. His brother Shri R.Gurumurthy and his father Shri. N.Radhakrishnan...

Suspension of membership of CA by ICAI valid for having two wives : The conviction recorded against the appellant for bigamy stands even today though sentence was reduced to the period already undergone. Hence, the decision taken by the first respondent to remove the name of the appellant from the register maintained by the Chartered Accountants Council, which was...

Star Construction, Srinagar vs The Asst Commissioner of Income Tax Srinagar on 11 February, 2013 : Srinagar. AO is not justified in applying flat rate of 5%. This submission of the assessee is against the facts of the present case whereas the assessee has not filed copy of any ledger account and has not filed complete details before the A.O. In the absence of the same, the AO cannot peruse the correctness of the accounts

Kashmir Agro And Chemical ... vs Department Of Income Tax on 2 April, 2013 : judgment of Hon'ble Jurisdictional High Court of Jammu & Kashmir in the case of Shree Balaji Alloys ... decision of the Hon'ble Jurisdictional High Court  in the case of Shree Balaji Alloys

J.K. Oil Industries,, <b>Jammu</b> vs Department Of Income Tax on 1 April, 2013 : Income Tax Appellate Tribunal - Amritsar J.K. Oil Industries,, <b>Jammu</b> vs Department Of Income Tax on 1 April ... AAEFJ1962A Income Tax Officer, vs. M/s. J.K. Oil Industries, Ward 1(1), <b>Jammu</b>. Gangyal, <b>Jammu</b>. (Appellant) (Respondent) Appellant

Inder Paul Singh,, <b>Jammu</b> vs Assessee on 12 April, 2013 : Income Tax Appellate Tribunal - Amritsar Inder Paul Singh,,;Jammu vs      Income Tax Officer, on 12 April, 2013 Nanak Nagar, Ward 1(2) (Appellant)                                    (Respondent) I.T.A. No. 481(Asr)/2012