Month: September 1997

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 ?

High Court Of Punjab And Haryana CIT vs. Saraswati Industrial Syndicate Ltd. Sections 256(2) Asst. Year 1986-87 G.S. Singhvi & M.L. Singhal, JJ. ITC No. 203 of 1994 24th September, 1997 Counsel Appeared R.P. Sawhney with Mahavir Ahlawat, for the Revenue : A.K. Mittal, for the Assessee JUDGMENT G.S. singhvi J. : This is a petition …

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 ?

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, 1987-88, 1988-89, 1989-90 Ajoy Nath Ray & Barin Ghose, JJ I.P. No. 88 of 1996 17th September, 1997 ORDER BY THE COURT : Although we have issued rule on all three questions sought to be got …
Malcare WordPress Security