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#91
Discussion / unverifiable purchases *****SL...
Last post by CA.BHUPENDRASHAH - June 29, 2018, 02:07:30 PMWhere purchases made by assessee-trader were duly supported by bills and payments were made by account payee cheque, seller also confirmed transaction and there was no evidence to show that amount was recycled back to assessee, Assessing Officer was not justified in treating said purchases as bogus under section 69C: SLP dismissed
[2018]
SUPREME COURT OF INDIA
Principal Commissioner of Income Tax, Surat-1
v.
Tejua Rohitkumar Kapadia
arising from THE TAX APPEAL NO. 691 of 2017 HIGH COURT OF GUJARAT AT AHMEDABAD
[2018]
SUPREME COURT OF INDIA
Principal Commissioner of Income Tax, Surat-1
v.
Tejua Rohitkumar Kapadia
arising from THE TAX APPEAL NO. 691 of 2017 HIGH COURT OF GUJARAT AT AHMEDABAD
#92
Discussion / Re: "We do not want to mention...
Last post by brett_lee38 - June 18, 2018, 11:58:10 AMWeldon Bhupender Shah Ji
#93
Discussion / Re: Multiplicity of appeals
Last post by brett_lee38 - May 24, 2018, 04:34:41 PMUr query is very confusing like orders of one ITAT member earlier posted in Mumbai. But answer is that both are separate remedies and merely because one is dismissed that does not kill the other one. OK even if you wont understand then engage me i will argue :)
#94
Discussion / Multiplicity of appeals
Last post by Litigation - May 18, 2018, 11:08:23 AMHi,
An appeal has been filed against original order (say CIT(A) order) for a matter (say non-receipt of refund). For the same matter (i.e. non-receipt of refund), a rectification application is filed which gets rejected by the CIT(A). However, as the matter is already covered by the original appeal, no fresh appeal was filed against the rectification order.
Are there any judgements which says original appeal (dealing with the same matter) cannot be dismissed just because appeal was not filed against the rectification order?
Thanks and regards
An appeal has been filed against original order (say CIT(A) order) for a matter (say non-receipt of refund). For the same matter (i.e. non-receipt of refund), a rectification application is filed which gets rejected by the CIT(A). However, as the matter is already covered by the original appeal, no fresh appeal was filed against the rectification order.
Are there any judgements which says original appeal (dealing with the same matter) cannot be dismissed just because appeal was not filed against the rectification order?
Thanks and regards
#95
Discussion / "We do not want to mention as ...
Last post by CA.BHUPENDRASHAH - May 05, 2018, 12:01:52 PMShailesh D. Mehta, Mumbai vs Income Tax Officer 17(3)(3), ... on 4 April, 2018
"Section 250(6) of the I.T. Act, 1961, prescribes the manner of disposal of an appeal. An order must be in writing containing the points for determination and decision. The object is obvious. It enables a party to know the precise points decided in his favour or against him. Absence of formulation of points for decision or want of clarity in decision puts a party in a quandary. A decision against a party enables him to go up in appeal. A decision by its very nature must be firm and should not be vague and unclear. If there is a direction by the appellate authority to the ITO, the latter is bound to carry out the direction. Refusal to carry out a direction is a denial of justice and destructive of one of the basic principles in the administration of justice based on the hierarchy of the authorities. Therefore, when a subordinate authority is directed to carry out certain directions by a superior authority, the 4913/M/17-Shaillesh D.Mehta tenor and colour of the order of the superior authority must be firm, clear, certain, definite and without any ambiguity.
Considering the fact that order of the FAA is not a reasoned order,we are of the opinion that, in the interest of justice,the matter should be restored to his file for passing a reasoned and speaking order.He is directed to afford a reasonable opportunity to assessee and to consider the material submitted before us by the assessee.Effective Ground of appeal is allowed in favour,of the assessee,in part.
As a result,appeal filed by the assessee stands partly allowed. फलतःिनधा रती ारा दािखल क गई अपील अंशतः मंजूर क जाती है.[/font][/size]
"Section 250(6) of the I.T. Act, 1961, prescribes the manner of disposal of an appeal. An order must be in writing containing the points for determination and decision. The object is obvious. It enables a party to know the precise points decided in his favour or against him. Absence of formulation of points for decision or want of clarity in decision puts a party in a quandary. A decision against a party enables him to go up in appeal. A decision by its very nature must be firm and should not be vague and unclear. If there is a direction by the appellate authority to the ITO, the latter is bound to carry out the direction. Refusal to carry out a direction is a denial of justice and destructive of one of the basic principles in the administration of justice based on the hierarchy of the authorities. Therefore, when a subordinate authority is directed to carry out certain directions by a superior authority, the 4913/M/17-Shaillesh D.Mehta tenor and colour of the order of the superior authority must be firm, clear, certain, definite and without any ambiguity.
Considering the fact that order of the FAA is not a reasoned order,we are of the opinion that, in the interest of justice,the matter should be restored to his file for passing a reasoned and speaking order.He is directed to afford a reasonable opportunity to assessee and to consider the material submitted before us by the assessee.Effective Ground of appeal is allowed in favour,of the assessee,in part.
As a result,appeal filed by the assessee stands partly allowed. फलतःिनधा रती ारा दािखल क गई अपील अंशतः मंजूर क जाती है.[/font][/size]
#96
Discussion / Power of Registrar to condone ...
Last post by CA.BHUPENDRASHAH - May 05, 2018, 11:53:02 AMS. 253(5) r.w.s. 252(1): The Registrar of the Tribunal has no jurisdiction to consider and decide on applications for condonation of delay. Only the Court/ Tribunal have the power. The order passed by the Registrar is ultra vires his power and non est in law. He should desist from passing such orders In Re Hiten Ramanlal Mahimtura (ITAT Mumbai)
#97
Discussion / Re: 271FA penalty - neither it...
Last post by brett_lee38 - May 01, 2018, 05:11:17 PMYes it is not appellable before CIT(A). However section 273B, provides that if there is reasonable cause then no penalty is leviable. So if you will be able to prove that there was reasonable cause then writ petition before the High Court may be filed
#98
Discussion / Re: Objection/Return in respon...
Last post by Jyoti Gupta - April 16, 2018, 04:14:05 PMIn my opinion, first you should file return in response to notice u/s 148, with interest income only. Kindly consider the fact that, if return is not filed in time, then other consequences may arise like interest u/s 234B, penalty for not filing the return etc.
Thereafter submit the return along with a letter, stating that the notice is without jurisdiction and the return is filed under protest. Vide the letter also ask for the copies of reasons recorded. After receiving the reasons, objections can be filed.
Various objections can be placed, like:
* Notice is without jurisdiction,
*No approval taken
* Reasons recorded are bad in Law.
Reply can be filed online after logging in your account on incometaxindiaefiling.gov.in. You can attach the reply after signing the same.
Jyoti Gupta
(cajyoti1989@gmail.com)
Thereafter submit the return along with a letter, stating that the notice is without jurisdiction and the return is filed under protest. Vide the letter also ask for the copies of reasons recorded. After receiving the reasons, objections can be filed.
Various objections can be placed, like:
* Notice is without jurisdiction,
*No approval taken
* Reasons recorded are bad in Law.
Reply can be filed online after logging in your account on incometaxindiaefiling.gov.in. You can attach the reply after signing the same.
Jyoti Gupta
(cajyoti1989@gmail.com)
#99
Discussion / Objection/Return in response t...
Last post by RS26 - April 14, 2018, 01:41:33 PMDear Sir,
Can you please tell me how can I digitally raise Objection to 148 proceeding?
I did not have salary income in FY 2010-11 only interest income which did not exceed 1 Lakh Rupees.
Now I have received a Notice 148 for AY 2011-12.
I am collecting interest certificates of this period and summing up the total interest income will e filling of the income tax return digitally for AY 2011-12. Even though the tax is zero. Is there something that I should be careful about?
Can I raise an objection to 148 proceeding digitally, if so how can I do it? In grievance section?
Thanks,
RS
Can you please tell me how can I digitally raise Objection to 148 proceeding?
I did not have salary income in FY 2010-11 only interest income which did not exceed 1 Lakh Rupees.
Now I have received a Notice 148 for AY 2011-12.
I am collecting interest certificates of this period and summing up the total interest income will e filling of the income tax return digitally for AY 2011-12. Even though the tax is zero. Is there something that I should be careful about?
Can I raise an objection to 148 proceeding digitally, if so how can I do it? In grievance section?
Thanks,
RS
#100
Discussion / Re: return in response to noti...
Last post by RS26 - April 14, 2018, 01:34:50 PMDear Sir,
I have received a notice under section 148 of the income tax department.
I had not filed income tax return in Year 2011-12 because I was not working during this time. Additionally, my interest income from Fixed Deposits did not accumulate to 1,90,000 Rs during this period.
The compliance sheet mentions only time deposit exceeding Rs 2 lakhs with a banking company and TDS Return - Interest other than interest on securities (Section 194A). This information is not sufficient for to me. My CA has asked me to collect all interest certificates from the banks during this time period. Because these is interest income which is not mentioned in Form 26A.
Can you please let me know how can I digitally raise Objection to 148 proceeding.
Should I file income tax return from the interest income although it is not mentioned in Form 26AS.
Please help. Thanks
I have received a notice under section 148 of the income tax department.
I had not filed income tax return in Year 2011-12 because I was not working during this time. Additionally, my interest income from Fixed Deposits did not accumulate to 1,90,000 Rs during this period.
The compliance sheet mentions only time deposit exceeding Rs 2 lakhs with a banking company and TDS Return - Interest other than interest on securities (Section 194A). This information is not sufficient for to me. My CA has asked me to collect all interest certificates from the banks during this time period. Because these is interest income which is not mentioned in Form 26A.
Can you please let me know how can I digitally raise Objection to 148 proceeding.
Should I file income tax return from the interest income although it is not mentioned in Form 26AS.
Please help. Thanks