Judgements Periyar Self Respect Propaganda … vs Ito on 1 January, 1800 January 1, 1800 / October 1, 2017 by Legal India Admin | Leave a Comment Income Tax Appellate Tribunal – Madras Periyar Self Respect Propaganda … vs Ito on 1 January, 1800 Equivalent citations: (1981) 11 TTJ Mad 38 JUDGMENT ASSESSMENT–Estimation of income. Ratio : Estimate of income based on preceding year’s assessment was not unreasonable or excessive. Facts : The assessment of the assessee as an Association of Persons […] Read more »
Judgements Ito vs Archana International on 1 January, 1800 January 1, 1800 / September 1, 2017 by Legal India Admin | Leave a Comment Income Tax Appellate Tribunal – Delhi Ito vs Archana International on 1 January, 1800 Equivalent citations: (1990) 37 TTJ Delhi 596 ORDER OF ASSESSMENT–Commissioner taking section 143(1) order as section 143(3) order Ratio : Where a Commissioner of Income Tax (Appeals) misinterpreted an order under section 143(1) as one under section 143(3) thereby cancelled the […] Read more »
Judgements Manohar Bros. (Capacitors) vs Collector Of Customs-Ii on 1 January, 1800 January 1, 1800 / June 21, 2018 by Legal India Admin | Leave a Comment Customs, Excise and Gold Tribunal – Mumbai Manohar Bros. (Capacitors) vs Collector Of Customs-Ii on 1 January, 1800 Equivalent citations: 1997 ECR 246 Tri Mumbai, 1998 (98) ELT 821 Tri Mumbai ORDER P.K. Desai, Member (J) 1. Though all the Four appeals arise out of different Orders-in-Original as indicated below, with the common issue involved, […] Read more »
Judgements Ito vs Savita Stores on 1 January, 1800 January 1, 1800 / March 10, 2019 by Legal India Admin | Leave a Comment Income Tax Appellate Tribunal – Delhi Ito vs Savita Stores on 1 January, 1800 Equivalent citations: (1989) 33 TTJ Delhi 586 ORDER OF ASSESSMENT–Reopening of original section 143(1) assessment and completion under section 144. Ratio : Where assessment was reopened and completed under section 144 one day after completion of assessment under section 143(1) and […] Read more »
Judgements Mividha Investments Ltd. vs Securities And Exchange Board Of … on 1 January, 1800 January 1, 1800 / June 1, 2018 by Legal India Admin | Leave a Comment Securities Appellate Tribunal Mividha Investments Ltd. vs Securities And Exchange Board Of … on 1 January, 1800 Equivalent citations: 2003 47 SCL 255 SAT Bench: C Achuthan JUDGMENT C. Achuthan, Presiding Officer 1. Securities and Exchange Board of India (Respondent herein) vide its order dated 3-10-2001 appointed an Adjudicating Officer (Respondent herein) for holding an […] Read more »
Judgements Metha Sheth & Co. vs Ito on 1 January, 1800 January 1, 1800 / September 30, 2015 by Legal India Admin | Leave a Comment Income Tax Appellate Tribunal – Mumbai Metha Sheth & Co. vs Ito on 1 January, 1800 Equivalent citations: (1984) 20 TTJ Mum 275 ORDER, VALIDITY OF–Cancellation of appellate order by rectification. Ratio : Disposal of appeal during pendency of petition under section 146 is not justified. Facts : The assessment was made ex parte. The […] Read more »
Judgements Ramanbhai B. Amin & Ors. vs Cit on 1 January, 1800 January 1, 1800 / July 5, 2015 by Legal India Admin | Leave a Comment Income Tax Appellate Tribunal – Ahmedabad Ramanbhai B. Amin & Ors. vs Cit on 1 January, 1800 Equivalent citations: (1982) 13 TTJ Ahd 131 ORDER OF ASSESSMENT–Non-compliance with provisions of section 144B. Ratio : Where there is non-compliance with provisions of secton 144B the assessment would not be void but only irregular. Facts : The […] Read more »
Judgements Chandanben Mohanlal, Smt. vs Ito on 1 January, 1800 January 1, 1800 / December 8, 2018 by Legal India Admin | Leave a Comment Income Tax Appellate Tribunal – Ahmedabad Chandanben Mohanlal, Smt. vs Ito on 1 January, 1800 Equivalent citations: (1980) 9 TTJ Ahd 17 ORDER OF TRIBUNAL, VALIDITY OF–Restoration of matter to an earlier stage. Ratio : Restoration of matter by Tribunal to the stage of assessee’s application for rectification of order under section 143(1) was not […] Read more »
Judgements Sushila Devi Rajendra Lal, Smt. vs Ito on 1 January, 1800 January 1, 1800 / November 22, 2016 by Legal India Admin | Leave a Comment Income Tax Appellate Tribunal – Delhi Sushila Devi Rajendra Lal, Smt. vs Ito on 1 January, 1800 Equivalent citations: (1978) 5 TTJ Delhi 374 ORDER OF ASSESSMENT–Validity. Ratio : Assessment order not having either computation of tax or other sums due by the assessee on the face of it, is required to be annulled. Held […] Read more »
Judgements Neptune Aceship Agency vs Collector Of Customs on 1 January, 1800 January 1, 1800 / May 1, 2017 by Legal India Admin | Leave a Comment Customs, Excise and Gold Tribunal – Mumbai Neptune Aceship Agency vs Collector Of Customs on 1 January, 1800 Equivalent citations: 1994 (46) ECC 320, 1994 ECR 553 Tri Mumbai, 1994 (73) ELT 163 Tri Mumbai ORDER P.K. Desai, Member (J) 1. Both the appeals filed by the same party have virtually identical facts and common […] Read more »