Month: April 2000

Andhra Pradesh H.C : The impugned order passed in exercise of the powers vested in Appropriate Authority under s. 269UD(1) of the IT Act, 1961 (‘the Act’) directs pre-emptive purchase of the property belonging to the Estate of late Mrs. Leila D. Lein and the payment by the Central Government by way of consideration of a sum of Rs. 14,19,210.

High Court Of Andhra Pradesh Hans Raj Agarwal & Anr. vs. Appropriate Authority Sections 269UD, 269UJ,Constitution of India, Art. 226 P. Venkatarama Reddy & B. Prakash Rao, JJ. Writ Petn. No. 10386 of 1994 27th April, 2000 Counsel Appeared S. Ravi, for the Petitioner : J. V. Prasad, for the Respondent JUDGMENT P. VENKATARAMA REDDY, J. …

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 …

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing investment allowance on jeeps and motor-cycles owned by the assessee under s. 32A of the IT Act, 1961 ?

High Court Of Calcutta CIT vs. General Fibre Dealers (P) Ltd. Sections 32(1), 32A, 35C Y.R. Meena & Ranjan Kumar Mazumdar, JJ. IT Ref. No. 70 of 1994 25th April, 2000 JUDGMENT Y.R. MEENA, J. : On an application under s. 256(1) of the IT Act, 1961, the Tribunal has referred the following questions set out …

Gujarat H.C : The same has been registered under s. 12A(a) of the Act. For the asst. yr. 1985-86, the trust was denied the exemption and benefit under s. 80G(5) of the Act by an order dt. 10th Feb., 1989 by the ITO.

High Court Of Gujarat Hiralal Bhagwati vs. CIT Sections 2(15), 12A, 80G, 148 Asst. Year 1984-85,1985-86 D.M. Dharmadhikari, C.J. & B.C. Patel, J. Special Civil Appln. No. 1820 of 1989 18th April, 2000 Counsel Appeared S.N. Soparkar with M.J. Thakore, for the Petitioners : Kureshi with R.P. Bhatt, for the Respondent JUDGMENT B.C. PATEL, J. : …

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. : …

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in upholding the order of the CIT(A) who deleted the addition of Rs. 93,640 made by the ITO under s. 40A(5)?

Supreme Court Of India V.M. Salgaocar & Bros. (P) Ltd. Etc. vs. Commissioner Of Income Tax Etc. Sections 17(2), 40A(5), ART. 133, ART. 136 Asst. Year 1979-80, 1980-81, 1981-82 D.P. Wadhwa & Syed Shah Mohammed Quadri, JJ. Civil Appeal No. 657 of 1994, Etc. 10th April, 2000 Counsel Appeared G. Saramajan, Mukul Mudgal, Ms. Shobha, S.K. …

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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