April 2002

Section 256, Section 69

Gujarat H.C : Whether the Tribunal has erred in law in not following settled legal position and established law on the said subject of rules, practice and procedure of evidence, natural justice and fairplay while confirming the addition of Rs. 1,40,000 relying upon ‘inadmissible evidence’ and ignoring ‘undisputed evidence’ adduced by the assessee ?

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High Court Of Gujarat Silk Museum vs. CIT Sections 69, 256 Asst. Year 1981-82 R.K. Abichandani & Kundan Singh, JJ.

Sec. 37(1), Section 37

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the order of the CIT(A) and upholding that the provisions of Rs. 97,040 for registration charges of plots by the assessee in its accounts were chargeable as accrued liability against the profit of the year under consideration ?

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High Court Of Delhi CIT vs. Pragati Construction Company Section 37(1) S.B. Sinha, C.J. & A.K. Sikri, J. IT Ref.

Section 88, Section 89

Punjab & Haryana H.C : This is a petition for quashing order Annexure P-5 dt. 26th Feb., 1999, passed by the CIT, Patiala (respondent No. 1), treating the declaration filed by the petitioner under s. 89 of the Finance (No. 2) Act, 1998, as non est. The other prayer made in the petition is for issuance of a direction to allow the petitioner benefit under the KVSS (hereinafter described as “the KVSS”) for the asst. yr. 1989-90.

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High Court Of Punjab & Haryana Narula Traders vs. Commissioner Of Income Tax & Anr. Sections 1998FA (No. 2) 87(m),

Income Tax Case Laws

Rajasthan H.C : By this judgment three writ petitions filed under Art. 226 of the Constitution of India challenging the constitutional validity of the provisions of Finance Act by which service offered by the chartered accountants, real estate agents (property dealers) and the architects have been brought under the tax net, which is to be charged at 5 per cent of the value of the taxable services provided by them. Since the question involved in all the three writ petitions is identical, all the petitions are being disposed of by this common judgment.

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High Court Of Rajasthan Jodhpur Chartered Accountants Society & Anr. vs. Union Of India & Ors. Sections 1994FA 65(5), 1994FA

Sec. 2(m), Wealth Tax Act

Calcutta H.C : Whether, having regard to the fact that in the absence of any registered deed of conveyance in regard to the transfer of flats at 13, Camac Street, Calcutta, the Tribunal is correct in law in holding that since the sale proceeds of flats had been accounted for as the wealth of the assessee it is only the legal interest on the said property to be calculated at 1 per cent of the sale proceeds that could be included in the total wealth of the assessee ?

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High Court Of Calcutta Commissioner Of Wealth Tax vs. Smt. Danka Devi Agarwala Section WT 2(M) Ajoy Nath Ray &

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