1. VOLUME NO.: LLAT/765 OF 2016-17 DATE: 31 May 2014
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Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SrNo Authority Section/Rules RATIO(S)
Citation /Subject CASE(NAME OF ASSESSEE)
1.1 BOM HC 260A ITA
Delay should not be condoned where explanation for delay in filing appeal is found to
be demonstrated through negligence in prosecuting cause.
1.2 54TM288 Appeal
Airlines Rotables Ltd
2.1 BOM HC 143 142(1) 133A ITA
Survey party assurance that return of income would not be taken-up for scrutiny
would not invalidate the power of AO to select it for scrutiny assessment.
2.2 42TM210 Assessment
Ajay
3.1 DEL ITAT 11 12 80G ITA
Deduction under section 80G is allowable even if A is not eligible for exemption
under sections 11 and 12.
3.2 48TM030 Deduction
Ajay G. Piramal Foundation
4.1 DEL HC 139 13 11 ITA
A can withdraw revised return and can rely upon original return where he proceeded
on wrong legal advise.
4.2 52TM226 Return of Income
Ajay G. Piramal Foundation
5.1 ALLBD HC 260A ITA
Where matter is cognizable by single Judge or a division Bench a declaration should
be obtained from party as to whether any case is pending or that any other appeal
involving same or similar question which have bearing or decision of appeal is pendi
5.2 42TM203 Appeal
Ajay Pande
6.1 BOM HC 69A ITA
Year of assessment of unexplained jewellery shall be the date of opening of locker
by AO.
6.2 62TM051 Unexplained expenditure
Ajay R. Dhoot
