Month: December 2001

Gujarat H.C : The petitioner, a partnership firm, has challenged in this petition a notice under s. 148 of the IT Act, 1961 (hereinafter to be referred to as “the Act”), issued on 3rd Oct., 1997, for the asst. yr. 1991-92.

High Court Of Gujarat Sagar Enterprises vs. Assistant Commissioner Of Income Tax Sections 147, 148 Asst. Year 1991-92 B.C. Patel & D.A. Mehta, JJ. Spl. Civil Appln. No. 8202 of 1997 26th December, 2001 Counsel Appeared K.H. Kaji, for the Petitioner : Mihir Joshi for Manish R. Bhatt, for the Respondent JUDGMENT D.A. MEHTA, J. : …

Delhi H.C : The question which has been raised in this appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as the ‘Act’), is the interpretation of “royalty” as envisaged under Expln. 2 appended to s. 9(1) of the Act.

High Court Of Delhi CIT vs. Mitsui Engg. & Ship Building Sections 9(1)(vi), Expln. 2, 260A S.B. Sinha, C.J. & A.K. Sikri, J. IT Appeal No. 134 of 2001 21st December, 2001 Counsel Appeared Sanjiv Khanna & Ajay Jha, for the Appellant : None, for the Respondent JUDGMENT S.B. SINHA, C.J. : The question which has …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally right in holding that the second draft order which was sent to the assessee before the date of normal limitation was an invalid order ?

High Court Of Delhi CIT vs. Sitaram Jaipuria (HUF) Sections 144B, GNRL CL 13(2), GNRL CL 21 S.B. Sinha, C.J. & A.K. Sikri, J. IT Ref. No. 77 of 1983 21st December, 2001 Counsel Appeared R.D. Jolly with Ajay Jha, for the Petitioner : Anoop Sharma, for the Respondent JUDGMENT S.B. SINHA, C.J. : The questions, …

Delhi H.C : Whether the Tribunal was right in law in holding that damages or any part thereof for illegal occupation of the premises accrued to the appellant though the claim therefor was yet to be adjudicated finally and was pending disposal before the Hon’ble High Court ?

High Court Of Delhi Pal Properties (I) (P) Ltd. vs. CIT & Anr. Sections 4, 5, 194-I, Explanation Asst. year 1990-91, 1991-92 S.B. Sinha, C.J. & A.K. Sikri, J. IT Appeal No. 97 of 2001 21st December, 2001 Counsel Appeared M.S. Syali with Satyen Sethi & Manu K. Giri, for the Applicant : R.D. Jolly with …

Delhi H.C : Whether the Income-tax Appellate Tribunal (hereinafter referred to as the “Tribunal”) was right in deleting the addition of Rs. 10 lacs made on account of interest-free loan/advance of Rs. 47,67,740 given by the assessee to a sister concern.

High Court Of Delhi CIT vs. Motor General Finance Ltd. Section 36(1)(iii) S.B. Sinha, C.J. & A.K. Sikri, J. IT Appeal No. 168 of 2001 21st December, 2001 Counsel Appeared Sanjiv Khanna with Ajay Jha, for the Petitioner : A.K. Rai & B.B. Khare, for the Respondent JUDGMENT S.B. SINHA, C.J. : The substantial question of …

Delhi H.C : Whether the order passed by the Tribunal is perverse in so far as it fails to take into consideration the relevant facts and based its decision on irrelevant factors not germane for the purpose of passing the said order.

High Court Of Delhi Vijay Kumar Talwar vs. CIT Section 260A S.B. Sinha, C.J. & A.H. Sikri, J. IT Appeal No. 66 of 2001 21st December, 2001 Counsel Appeared K.R. Manjani, for the Appellant : R.D. Jolly with Sanjiv Khanna, for the Respondent JUDGMENT BY THE COURT : Learned counsel for the appellant has taken us …

Delhi H.C : According to the appellant as its income for the asst. yr. 1989-90 was below taxable limit, it did not file any return under s. 139(1) or s. 139(2) of the IT Act, 1961 (in short, the ‘Act’).

High Court Of Delhi Makhan Singh Gurcharan Singh (HUF) vs. Assistant Commissioner of Income Tax Section 147, CPC 151 Asst. Year 1989-90 S.B. Sinha, C.J. & D.K. Jain, J. C.M. No. 73 of 2001 in IT Appeal No. 132 of 2001 21st December, 2001 Counsel Appeared K.R. Manjani, for the Petitioner : R.C. Pandey with Ajay …

Delhi H.C : This writ petition is directed against an order dt. 22nd March, 1995, passed by Dy. CIT, being the appropriate authority, in terms of s. 269UD(1) of the IT Act.

High Court Of Delhi R.S. Company vs. Appropriate Authority & Ors. Section 269UD, Art. 226 S.B. Sinha, C.J. & A.K. Sikri, J. Civil Writ Petn. No. 1261 of 1995 21st December, 2001 Counsel Appeared K.K. Aggarwal, for the Petitioner : R.D. Jolly with Ajay Jha, for the Respondent Nos. 1 & 2 : Ramesh Chandra with …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the sum of Rs. 2.50 lakhs is not taxable in the assessee’s hands being a capital receipt ?

High Court Of Delhi CIT  vs. Dr. R.L. Bhargava Section 4 S.B. Sinha, C.J. & A.K. Sikri, J. IT Ref. No. 86 of 1981 21st December, 2001 Counsel Appeared : Sanjeev Khanna & Ms. Prem Lata Bansal, for the Applicant : None, for the Respondent JUDGMENT S.B. SINHA, C.J. : The following questions have been referred …
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