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Articles for Section 260A, search results for order

S.68 IT Act | Whether Assessee Discharged Burden To Substantiate Identity & Genuineness Of Share Application Money Is 'Question Of Fact', Not Law: Gauhati HC
5 days, 6 hours ago

S.68 IT Act | Whether Assessee Discharged Burden To Substantiate Identity & Genuineness Of Share Application Money Is 'Question Of Fact', Not Law: Gauhati HC

Live Law  

The Gauhati High Court refused to entertain an appeal with respect to genuineness of credit received by an assessee from share application money, holding that the same would require it to venture into factual matrix of the case which is beyond its jurisdiction under Section 260A of the Income Tax Act, 1961. The appeal was preferred by the Revenue, following …

Law Appeal Court Question Fact Finding Assessee
Appeals U/S 260A Of Income Tax Act Not Sustainable In Absence Of Perversity In Tribunal's Fact Finding: Allahabad High Court
3 weeks, 1 day ago

Appeals U/S 260A Of Income Tax Act Not Sustainable In Absence Of Perversity In Tribunal's Fact Finding: Allahabad High Court

Live Law  

While entertaining an Income Tax Appeal, the Allahabad High Court has held that an appeal under Section 260A of the Income Tax Act, 1961 cannot be sustained without establishing a perversity with the fact finding of the Tribunal. A catena of Supreme Court judgments have concluded that in relation to facts, no substantial question of law would arise unless the …

High Court Appeal Tax Income Tax Income Tax Act Order Income
Supreme Court Weekly Roundup [November 21 - November 27]
2 years ago

Supreme Court Weekly Roundup [November 21 - November 27]

Live Law  

Presumption Under Section 139 NI Act Includes A Presumption That There Exists A Legally Enforceable Debt Or Liability : Supreme Court Jain P. Jose vs Santhosh | 2022 LiveLaw 979 | SLP 5241 OF 2016 The Supreme Court reiterated that the presumption under Section 139 of Negotiable Instruments Act includes a presumption that there exists a legally enforceable debt or …

India Justice Tamil Nadu Supreme Court High Court Constitution High Courts
Section 260A IT Act -Appeal Only Lies Before High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court
2 years, 1 month ago

Section 260A IT Act -Appeal Only Lies Before High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court

Live Law  

The Supreme Court reiterated that an appeal under Section 260A of the Income Tax Act against orders of Income Tax Appellate Tribunal lies only before the High Court within whose territorial jurisdiction the assessing officer is located.As per Section 260A of IT Act, an appeal shall lie to the High Court from every order passed in appeal by the Appellate …

Supreme Court High Court Jurisdiction Appeal Tax Court Gujarat
Appeals Against ITAT Order Will Lie Only Before The High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court
2 years, 4 months ago

Appeals Against ITAT Order Will Lie Only Before The High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court

Live Law  

Settling a crucial issue, the Supreme Court, on Thursday, held that appeals against orders of Income Tax Appellate Tribunal will lie only before the High Court within whose jurisdiction the assessing officer is situated. The Apex Court clarified that even if the case is transferred in exercise of power under Section 127 of the Income Tax Act, which enables a …

Supreme Court High Court Jurisdiction Tax Court Income Tax Act Transfer
Delhi High Court: Findings Of Fact Recorded By ITAT Not Perverse, Cannot Be Interfered Under Section 260A
2 years, 9 months ago

Delhi High Court: Findings Of Fact Recorded By ITAT Not Perverse, Cannot Be Interfered Under Section 260A

Live Law  

The Delhi High Court has ruled that in an appeal to the High Court under Section 260A of the Income Tax Act, 1961 there can be no interference with the finding of fact if it involves re-appreciation of the evidence. The counsel for the CIT before the Delhi High Court submitted that the ITAT had not considered the fact that …

Delhi Appeal Court Income Tax Delhi High Court Order Income