Month: April 2000

Jammu & Kashmir H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in directing the AO to grant investment allowances on transformer ?

High Court Of Jammu & Kashmir CIT vs. Devans Modern Breweries Ltd. Sections 32A Dr. B.P. Saraf, C.J. & Arun Kumar Goel, J. IT Ref. No. 5 of 1994 27th April, 2000 Counsel Appeared D.S. Thakur, for the Applicant : R.K. Gupta, for the Respondent JUDGMENT Saraf, C.J. : By this application under s. 256(2) of …

Karnataka H.C : The Tribunal, Bangalore, by its common order dt. 31st Dec., 1998, has allowed in part the Appeals No. 63 to 67/1997, 68 to 72/1997, 73 to 77/1997, 78 to 82/1997, 180 to 184/1997, 185 to 189/1997, 190 to 194/1997, 195 to 199/1997 and 84 to 87/1997 for the asst. yrs. 1989-90 to 1993-94, preferred by the assessee and the ITDepartment, against the orders framed by the CIT (A) dt. 27th Dec., 1996.

High Court Of Karnataka L. Sohanraj & Ors. vs. DCIT & Anr. Section 260A, Art. 226 Asst. Year 1989-90, 1990-91, 1991-92, 1992-93, 1993-94 H.L. Dattu, J. Writ Petn. Nos. 40259 to 40262 of 1999 11th April, 2000 Counsel Appeared Madhusudhan R. Naik, for the Petitioners : M.V. Seshachala, for the Respondents ORDER H.L. DATTU, J. : …

Madras H.C : the income chargeable to tax for the asst. yr. 1993-94 has escaped assessment within the meaning of s. 147 and that he proposed to reassess the income and recompute the loss

High Court Of Madras Precot Mills Ltd. vs. CIT & ANR. Sections 147, 148, 149(1) Asst. Year 1993-94 P. Shanmugam, J. Writ Petn. No. 4938 of 2000 & WMP No. 7527 of 2000 7th April, 2000 Counsel Appeared R. Mahalingam, for the Petitioner : Mrs. Chitra Venkataraman, for the Respondents JUDGMENT P. Shanmugam, J. : The …

Calcutta H.C : the AO did not make proper enquiry and that, while computing the income of the assessee, he first set off the profit from the speculation business against the carried forward speculation loss

High Court Of Calcutta CIT vs. Pradeep Kumar Todi Section 263 Asst. Year 2003-04 Subhro Kamal Mukherjee & Kalidas Mukherjee, JJ. IT Appeal No. 33 of 2009 1st April, 2000 Counsel Appeared : M.P. Agarwal & S.S. Sarkar, for the Appellant JUDGMENT By the court : This is an appeal under s. 260A of the IT …
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