Anish Kumar vs CIT
Appeal against order levying penalty on evasion of tax-Absence of explanation to wrong value of assets and incorrect date of purchase sufficient to infer that appellant intended to evade tax, Appeal dismissed-The appellant filed a return of income disclosing sale of land. Upon scrutiny, it was discovered that the assessee had sold two properties for a consi [LexDoc Id : 452269]
HC (Punjab and Haryana)
2013
DCIT vs ITAT and Anr.
Refund of tax wrongly collected-Tax Collected in violation of Tribunal's order-A.Y. 2008-09.
The stay for collection of tax was granted by Tribunal for a period of 180 days or till disposal of appeal or MAP proceedings on th [LexDoc Id : 452268]
HC (Punjab and Haryana)
2013
Motorola Solutions India (P) Ltd. vs CIT and Ors.
Validity of: Garnishee proceedings-Proceedings of MAP pending - Bank guarantee given-A.Y. 2005-06.
The proceedings under MAP as per DTAA were pending. The bank guarantee was renewed for a period of 3 years. The action u/s 226(3) i [LexDoc Id : 452267]
