| SR. NO. |
NAME OF THE CASE |
GRANTED / DISMISSED |
CITATION |
PAGE NO. |
| 1 |
CIT V. Surendra K Shah.
Department claimed that on the basis of survey, concealment was likely to be established. |
Granted |
181 ITR (St) 20 |
|
| 2 |
CIT V. Sudha Sanat Kumar Shah dept. claimed chit fund money found in course of search belong to various persons being members of chit fund and not the applicant who offered it for settlement application. |
Dismissed |
186 ITR (1990) (St) 25 |
|
| 3 |
CIT V. VN Goswani dept. claimed that ITSC could not grant immunity from prosecution and waiver of interest/penalty Dismissed
|
Dismissed |
186 ITR (St) 73 |
|
| 4 |
CIT V. Aris Agro Vet Industries Ltd. dept claimed that persuant to search concealment was likely to be
estabilshed. |
Dismissed |
188 ITR (St) 81 |
|
| 5 |
Gupta Engg. Works V. ITSC application for rectification for ITSC order, that nothing was said in the order regarding immunity from prosecution rejected by
ITSC. |
Dismissed |
195 ITR (St) 4 |
|
| 6 |
6 Thirumala Enterprises V. ITSC dept : whether land was sold as a broker or own account ITSC found to be own account |
Dismissed |
195 ITR (St) 5 |
|
| 7 |
CIT V. Baggardev Sadh by dept immunity from penalties and prosecution - property of |
Dismissed |
197 ITR (St) 410 |
|
| 8 |
CIT V. Shri Gold Covering WorksDept. claimed that on the basis of survey concealment was likely to be established. |
Dismissed |
201 ITR (St) 22 |
|
| 9 |
CIT V. Swaransingh by dept claiming allocation of value of gold by ITSC over 3 years and of which were beyond 8 years not correct |
Dismissed |
201 ITR (St) 23 |
|
| 10 |
CIT V. Bhaskar Pictures Palace Dept filed SLP on the order of ITSC where by the ITSC had admitted a fresh application filed after the omission of section 245D(1A) |
Granted |
207 ITR (St) 25 |
|
| 11 |
11 CIT V. Jaspal Singh Khular dept. claimed persuant to search concealment was likely to be estabilshed |
Dismissed |
207 ITR (St) 34 |
|
| 12 |
12 CIT V. Mansinghka Industries effect of statement of facts filed subsequent to the date of application for settlement |
Granted |
207 ITR (St) 37 |
|
| 13 |
13 CIT V. Gurdial Singh by dept. against admission of fresh application for same years after omission of section 245(1A). |
Granted |
209 ITR (St) 86 |
|
| 14 |
14 CIT V. C.H.Khader Najee by dept. against admission of fresh application for same years after omission of section 245(1A). |
Granted |
209 ITR (St) 86 |
|
| 15 |
15 Harphool Singh V. ITSCApplicant's writ to P & H High Court, challenging rejection by ITSC was dismissed where upon he requested SLP |
Dismissed |
212 ITR (St) 366 |
|
| 16 |
16 CIT V. Kulsum Bi by dept against order of ITSC granting waiver of interest |
Dismissed |
228 ITR (St) 157 |
|
| 17 |
CIT V. Parmanand by dept against order of ITSC granting waiver of interest |
Notice issued |
228 ITR (St) 162 |
|
| 18 |
CIT V. Amala Finance to deptt on the question whether ITSC has power to waive statutory interest u/s 234 A,B,C,ITA |
Granted |
235 ITR (St) 27 |
|
| 19 |
Gopi Erector / Gopi Constructions and Others whether ITSC has jurisdiction to entertain applications covered by Chapter XIV B. |
Granted |
235 ITR (St) 27 |
|
| 20 |
CIT V. R.G.Kesavan whether ITSC has power to waive interest for default in filing return, pay Ad. Tax |
Issued notices |
237 ITR (St) 129 |
|
| 21 |
CIT V. Sahitya Mudranalaya whether ITSC was right in granting relief of wavier of interest u/s 234 A & B without hearing the applicant |
Issued notices |
237 ITR (St) 130 |
|
| 22 |
22 CIT V. Achuthan Nair Narayanwhether ITSC has jurisdiction to waive interest under ITA |
Issued notice |
241 ITR (St) 21 |
|
| 23 |
CIT V. R.Ravindran whether ITSC has jurisdiction to waive interest under ITA |
Granted |
241 ITR (St) 125 |
|
| 24 |
CIT V. R.Subramanian whether ITSC has jurisdiction to waive interest under ITA |
Granted |
241 ITR (St) 125 |
|
| 25 |
CIT V. Ms. Shobha Pillaiwhether ITSC has jurisdiction to waive interest under ITA |
Granted |
241 ITR (St) 127 |
|
| 26 |
CIT V. Trans World Hire Purchaseswhether ITSC has jurisdiction to waive interest under ITA |
Granted |
241 ITR (St) 127 |
|
| 27 |
27 CIT V. Trichy Metalwhether ITSC has jurisdiction to waive interest under ITA |
Issued notice |
241 ITR (St) 128 |
|
| 28 |
28 CIT V. Modern Sanitarywhether ITSC has jurisdiction to waive interest under ITA |
Issued notice |
241 ITR (St) 129 |
|
| 29 |
CIT V. A.K.Moideenwhether ITSC has jurisdiction to waive interest under ITA |
Granted |
241 ITR (St) 129 |
|
| 30 |
CIT V. Business Chitty Fundwhether ITSC has jurisdiction to waive interest under ITA |
Granted |
241 ITR (St) 131 |
|
| 31 |
CIT V. Smt. Laxmi Pillaywhether ITSC has jurisdiction to waive interest under ITA |
Granted |
242 ITR (St) 185 |
|
| 32 |
CIT V. Devarsetty Subbha Raowhether ITSC has jurisdiction to waive interest under ITA |
Granted |
242 ITR (St) 186 |
|
| 33 |
CIT V. Alukkas Jewellerywhether ITSC has jurisdiction to waive interest under ITA |
Granted |
242 ITR (St) 203 |
|
| 34 |
34 CIT V. M.K.Sundaram Pillaiwhether ITSC has jurisdiction to waive interest under ITA |
Granted |
243 ITR (St) 150 |
|
| 35 |
35 CIT V. Dr. A.V.Govindanwhether ITSC has jurisdiction to waive interest under ITA |
Granted |
244 ITR (St) 45 |
|
| 36 |
CIT V. Modern Arecanut Co.whether ITSC has jurisdiction to waive interest under ITA |
Granted |
244 ITR (St) 53 |
|
| 37 |
37 CIT V. Thomas K. Kuruvillawhether ITSC has jurisdiction to entertain applications covered by Chapter XIV B |
Dismissed |
Madras High Court Case not mentioned in
ITR. |
|
