September 1997

Sec. 245C, Sec. 245D, Sec. 245F, Sec. 245H, Sec. 276C, Section 245, Section 277, Section 279

Patna H.C : Both the applications, Crl. Misc. No. 4307 of 1992 and Crl. Misc. No. 5025 of 1992, under s. 482 of the Cr.PC seek quashing of the criminal prosecution of the petitioners including the order dt. 27th Feb., 1992, taking cognizance under ss. 276C and 277

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High Court Of Patna Ashirvad Enterprises & Ors. vs. State Of Bihar & Anr. Sections 245C, 245D, 245F, 245H, 276C,

Sec. 256(2), Section 256

Punjab And Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in dismissing the Departmental appeal thereby confirming the order of the learned CIT (A) who directed the AO to allow extra shift allowance on the generating set, as the same was not claimed by the assessee-company at the time of original assessment ?

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High Court Of Punjab And Haryana CIT vs. Saraswati Industrial Syndicate Ltd. Sections 256(2) Asst. Year 1986-87 G.S. Singhvi &

Sec. 44BB, Section 154

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that where tax payable on behalf of the assessee was not included in the order under s. 143(3), the inclusion of the same in the order under s. 154 was a debatable issue and was not within the jurisdiction of s. 154 of the IT Act, 1961 ?

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High Court Of Calcutta CIT vs. Schlumberger Sea Co. Inc. Sections 44BB, 154, 256(2) Asst. Year 1983-84, 1984-85, 1985-86, 1986-87,

Income Tax Case Laws

Punjab & Haryana H.C : Whether the Tribunal legally erred in holding that if an exemption is available to a Hindu joint family in respect of a residential house, its value being less than Rs. 1 lakh, no valuation in respect of the same could be brought in the estate of the deceased HUF either for tax or aggregation and thereby vacating the addition of Rs. 27,625 added for determining the rate of estate duty payable on the taxable estate ?

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High Court Of Punjab & Haryana Controller Of Estate Duty vs. Kismat Rai Khanna Sections ED 33(1)(n), ED 34(1)(c) Ashok

Sec. 40A(3), Section 40A

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal, was correct in law in holding that the payments of Rs. 1,26,583 made by the assessee for purchases of raw materials for its business were allowable as a deduction from the assessee’s income and could not be disallowed under s. 40A(3) of the IT Act, 1961 ?

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High Court Of Allahabad CIT vs. Narang Ram Chiranji Lal Section 40A(3) Asst. Year 1971-72 Om Prakash & R.K. Gulati,

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