Kishan Dutt
Kishan Dutt Kalaskar 10 Nov 2017 11:05pm
Liability of Insurer when claimant is not third party
2025 0 0
KDK_1_GUJ_122773 Motor Vehicles – Motor Vehicles Act, 1988 S 173 – Motor Vehicles Accident – Liability of Insurer when claimant is not third party -  Held, claimant stands as driver, owner, tortfeasor, insured and the claimant also claimed  compensation against his own insurer which is not maintainable - Claimant himself is registered…
Kishan Dutt
Kishan Dutt Kalaskar 10 Nov 2017 12:00am
Taxation – Direct Taxation – Income Act, 1961 S 264 – Claim for deduction – Held, if there is failure on part of petitioner in making claim for deduction, whether it is possible for Commissioner to grant one more opportunity - Petitioner sought for deduction of Rs. 4,60,617/- on premise that said expenditure was claimed as application for purpose of charitable purpose - Commissioner in Ext. P1 observed that intimation under S 143(1) of 1961 Act is not  order of assessment for purpose of S 264 of 1961 Act  - Statutory provisions that mere intimation does not amount to  order which could be revised under S 264 of 1961 Act - Revisional powers are very wide - Even if no such claim has been made earlier, such a claim can be entertained by Commissioner under S 264 of 1964 Act - Commissioner of  Income Tax is directed to reconsider matter – Petition disposed (P 13, 16, 17 and 19)
1248 0 0
KDK_1_KER_247502 Kerala High CourtAgarwal Yuva Mandal (Kerala) vs Union Of India on 11 December, 2014Taxation – Direct Taxation – Income Act, 1961 S 264 – Claim for deduction – Held, if there is failure on part of petitioner in making claim for deduction, whether it is possible for Commissioner to grant one more opportunity - Petitioner sought…
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