Month: November 1998

Madras H.C : Petitioner, Mr. Sundararajan in W.P. No. 20284 of 1994, entered into an agreement on 25th Aug., 1988 for the purchase of property with an extent of 3 grounds and 1,844 sq. ft. at No. 37, IV Main Road, Gandhi Nagar, Madras-20 for a sum of Rs. 19 lakhs.

High Court Of Madras B. Sundararajan vs. Appropriate Authority Sections 269UD R. Jayasimha Babu, J. Writ Petn. Nos. 20284 of 1994 & 17671 of 1995 and W.M.P. No. 30905 of 1994 20th November, 1998 Counsel Appeared K.C. Rajappa, for the Petitioner : C.V. Rajan & Mrs. Aparna Nandakumar, for the Respondent ORDER R. JAYASIMHA BABU, J. …

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the entire subject of the assessment is open before the appellate authority and therefore, the assessment order has not merged with the order of the CIT(A) even in respect of matters not agitated in appeal and consequently, the assessment order is no longer amenable to review, under s. 263 and accordingly cancelling the order of the CIT under s. 263 ?

High Court Of Madras CIT vs. Mill Stores (P) Ltd. Section 263 Asst. Year 1981-82 R. Jayasimha Babu & Mrs. A. Subbulakshmy, JJ. Tax Case No. 109 of 1991 4th November, 1998 Counsel Appeared Mrs. Chitra Venkataraman, for the Applicant : P. Kumar for T.M. Seetharaman, for the Respondent ORDER R. JAYASIMHA BABU, J. : The …

Madras H.C : The entire subject of the assessment is open before the appellate authority and therefore, the assessment order has not merged with the order of the CIT(A) even in respect of matters not agitated in appeal and consequently, the assessment order is no longer amenable to review, under s. 263 and accordingly cancelling the order of the CIT under s. 263

High Court Of Madras CIT vs. Mill Stores (P) Ltd. Section 263 Asst. Year 1981-82 R. Jayasimha Babu & Mrs. A. Subbulakshmy, JJ. Tax Case No. 109 of 1991 4th November, 1998 Counsel Appeared Mrs. Chitra Venkataraman, for the Applicant : P. Kumar for T.M. Seetharaman, for the Respondent ORDER R. JAYASIMHA BABU, J. : The …
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