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Landmark Judgments and Articles on Law

Disclose Father-in-laws Income Tax Return.

CENTRAL INFORMATION COMMISSION (Room No.308, B­Wing, August Kranti Bhawan, Bhikaji Cama Place, New Delhi 110 066) File No.CIC/RM/A/2012/000545/LS Appellant : Sandeep Kamra Respondent : Income Tax Department, New Delhi Date of hearing : 12.6.2013 Date of decision : 12.6.2013 FACTS Heard today dated 12.6.13. Appellant…

Tax Evasion Petition against wife – Case details to be disclosed to the petitioner

Dr. Mukundakam Sharma, Chief Justice. – CM No. 17356/2007 (exemption). Allowed, subject to just exceptions. LPA No. 1377/2007 and CM No. 17355/2007 (stay) This appeal is directed against the order dated 3-12-2007 whereby the learned Single Judge has allowed the writ petition with a direction…

Whether a party is permitted to raise new plea which is not pleaded earlier?

IN THE SUPREME COURT OF INDIA C.A. No. 7346 of 1997 Decided On: 16.08.1999 J. Jermons Vs. Aliammal & Ors. Hon’ble Judges/Coram:V.N. Khare and S.S.M. Quadri, JJ. Citation:(1999) 7 SCC 382 1. This appeal arises from the common order of the High Court of Madras in CRP Nos….

Basic concept of panchnama

IN THE HIGH COURT OF DELHI ITA 1198/2008 Decided On: 12.11.2008 Commissioner of Income Tax Vs.  Shri S.K. Katyal   Hon’ble Judges/Coram: Badar Durrez Ahmed and Rajiv Shakdher, JJ.    • Search and seizure – Prohibitory order under Section 132(3) When amount to seizure–Where seizure of a thing is not…

Income Tax On Gifts and who are a Relatives

Gift is something we all like to get from a desired once though are we wakeful about a taxation implications on a same. Under Income Tax Act 1961, there are many manners on receiving gift  formed on a inlet of a present and from whom…

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