Month: May 2001

Delhi H.C : Whether, on the facts and in the circumstances of the case and in law, the Tribunal was correct in allowing the benefit under s. 11 of the IT Act, 1961, without appreciating that the assessee had violated the provisions of s. 13(1)(c) and 13(1)(d) of the Act ?

High Court Of Delhi Director Of Income Tax vs. Pariwar Sewa Sansthan Section 260A Asst. Year 1995-96, 1996-97 Arijit Pasayat, C.J. & D.K. Jain, J. IT Appeal No. 39 of 2000 29th May, 2001 Counsel Appeared R.D. Jolly & Ms. Prem Lata Bansal, for the Applicant : C.S. Aggarwal, Anil Sharma & Prakash Kumar, for the …

Rajasthan H.C : Whether, on the facts and in the circumstances of the case the Tribunal was right in law in holding that the provisions of s. 164(1) itself are not applicable when both the beneficiaries and their shares are known and determinate.

High Court Of Rajasthan : Jaipur Bench CIT vs. Poonamchand Manmal Babel Family Trust Section 256(2) Rajesh Balia & H.R. Panwar, JJ. IT Ref. Appln. No. 18 of 1987 24th May, 2001 Counsel Appeared J.K. Singhi, for the Applicant : J.K. Ranka, for the Respondent JUDGMENT BY THE COURT : Heard learned counsel for the parties. …

Rajasthan H.C : The initiation of proceedings under s. 17 of the WT Act after the expiry of four years from the end of relevant assessment years in question namely, 1981-82, 1982-83 and 1983-84 were barred by time and also that the proceedings were bad because notices have not been issued to all the members of the erstwhile HUF which has since been partitioned.

High Court Of Rajasthan Commissioner Of Wealth Tax vs. Sewalal Gafarlal Sections WT 17, WT 27A Asst. Year 1981-82, 1982-83, 1983-84 Rajesh Balia & H.R. Panwar, JJ. WT Appeal Nos. 32 & 34 of 2001 22nd May, 2001 Counsel Appeared L.M. Lodha, for the Appellant JUDGMENT RAJESH BALIA, J. : At the instance of CWT, these …

Rajasthan H.C : The initiation of proceedings under s. 17 of the WT Act after the expiry of four years from the end of relevant assessment years in question namely, 1981-82, 1982-83 and 1983-84 were barred by time and also that the proceedings were bad because notices have not been issued to all the members of the erstwhile HUF which has since been partitioned.

High Court Of Rajasthan Commissioner Of Wealth Tax vs. Sewalal Gafarlal Sections WT 17, WT 27A Asst. Year 1981-82, 1982-83, 1983-84 Rajesh Balia & H.R. Panwar, JJ. WT Appeal Nos. 32 & 34 of 2001 22nd May, 2001 Counsel Appeared L.M. Lodha, for the Appellant JUDGMENT RAJESH BALIA, J. : At the instance of CWT, these …

Delhi H.C : The proceedings in the complaint case entitled Ranjan Singh, Asst. CIT vs. Sahni Silk Mills (P) Ltd. & Ors. under s. 276CC r/w s. 278B pending in the Court of learned Chief Metropolitan Magistrate at Tis Hazari Courts be quashed.

High Court Of Delhi R.L. Sahni & Ors. vs. R. Singh, Assistant Commissioner Of Income Tax & Anr. Sections 276CC, 278B Asst. Year 1986-87 R.S. Sodhi, J. Crl. Misc. No. 800 of 1991 21st May, 2001 Counsel Appeared P.P. Malhotra with Shailender Sharma, for the Petitioners : R.D. Jolly, for the Respondent JUDGMENT R.S. SODHI, J. …

Madhya Pradesh H.C : Present appeal has been filed by the assessee under s. 260A of the IT Act, 1961. The appellant is a partnership firm, dealing in gold and silver ornaments and money-lending at Seoni.

High Court Of Madhya Pradesh Anil Kumar Sunil Kumar Naik vs. ITO & Anr. Section 260A Asst. Year 1993-94 Bhawani Singh, C.J. & Arun Mishra, J. IT Appeal No. 82 of 2000 10th May, 2001 Counsel Appeared Sunil Nema, for the Appellant JUDGMENT ARUN MISHRA, J. : Present appeal has been filed by the assessee under …

Madhya Pradesh H.C : The appellant Shri Radhika Prakashan (Raipur) (P) Ltd. filed the return on income on 31st Dec., 1990 declaring loss of Rs. 1,90,240.

High Court Of Madhya Pradesh Shri Radhika Prakashan (Raipur) (P) Ltd. vs. CIT Sections 40A(3), 68, 260A Bhawani Singh, C.J. & Arun Mishra, J. IT Appeal No. 96 of 2000 10th May, 2001 Counsel Appeared A.P. Shrivastava, for the Appellant : None, for the Respondent JUDGMENT BY THE COURT : The appellant Shri Radhika Prakashan (Raipur) …
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