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(Case Brief) Pratik Syntex Pvt. Ltd v/s ITO, 2018 – ITAT Mumbai

Brief facts and procedural history- The assessee is a dealer in textiles yarn and is also a commission agent. The assessee raised new share capital for which he was asked by the Assessing Officer (AO) to prove identity and creditworthiness of all the new shareholders as well as the genuineness of transaction of raising share […]

[Case Brief] All India Federation of Tax Practitioners vs ITO, 2018

Brief Facts and Procedural History- The assessee, in the instant case, is a trust registered with DIT€, Mumbai u/s 12A and with Charity Commissioner, Mumbai. The assessee filed its return of income on 29.09.11 along with the income and expenditure account, balance sheet and audit report in form 10B declaring total income at Rs. 1,81,777/-. […]

[Case Brief] Jaw Ajee Nagnatham vs Revenue Divisional Officer, 1994

Brief Facts and Procedural History- The appellant is the owner of 18 gunthas of land, situated in Adilabad Municipality of A.P., which was proposed for acquisition under a notification issued under Section (1) of the Land Acquisition Act and published for a public purpose. The Land Acquisition officer awarded compensation on the basis of letting value. On a […]

[Case Brief] Jagjit Singh v/s Union of India, 2014

Facts of the dispute- In the present writ petitions, the petitioners have urged that the acquisition of their land has lapsed on account of applicability of section 24(2) of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (hereinafter referred to as the “new Act”) It is an admitted […]