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July 2002

Sec. 2(47), Sec. 41(2), Section 41

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there was no justification for charging capital gains as well as profit under s. 41(2) of the IT Act, 1961 ?

Avijit Das / July 29, 2002

High Court Of Rajasthan : Jaipur Bench CIT vs. Rajasthan Mirror Mfg. Co. Sections 2(47), 41(2), 45(1) Asst. Year 1980-81 […]

Gujarat H.C : Whether, the Tribunal is right in law and facts in deleting the addition of Rs. 1,01,81,278 made by the ITO under s. 43B in respect of outstanding sales-tax amount, when the resolution of the Government was passed on 14th Dec., 1984, and the assessee had not discharged its liability on 31st March, 1984, i.e., prior to the date of resolution ?

Avijit Das / July 26, 2002

High Court Of Gujarat CIT vs. Shree Talal Taluka Sahakari Khand Udyog Mandli Ltd. Section 43B Asst. Year 1984-85 M.S.

Sec. 28(iv), Sec. 41(1)

Gujarat H.C : Whether, the Tribunal is right in law and on facts in holding that the amount of sales-tax refund received by the assessee-firm was not to be included in the total income of the assessee under the provisions of s. 41(1) nor provisions of ss. 176(3A), 170(1)(b) and 28(iv) are attracted ?

Avijit Das / July 26, 2002

High Court Of Gujarat CIT vs. Saurashtra Packaging (P) Ltd. Sections 28(iv), 41(1), 170(1)(b), 176(3A) Asst. Year 1984-85, 1985-86 M.S.

Sec. 260A, Sec. 271(1)(c ), Section 260, Section 271

Delhi H.C : This appeal by the Revenue under s. 260A of the IT Act, 1961 (for short “the Act”), is directed against the order of the Income-tax Appellate Tribunal (for short “the Tribunal”), dt. 25th Sept., 2001, in ITA No. 2331/Del of 1995.

Avijit Das / July 26, 2002

High Court Of Delhi CIT vs. Atma Ram Properties (P) Ltd. Section 260A, 271(1)(c), Expln. Asst. Year 1985-86 D.K. Jain

Section 43, Section 43B

Gujarat H.C : Whether the Appellate Tribunal is right in law and on facts in holding that the amount of Rs. 2,22,620 representing deferred sales-tax, i.e., unpaid sales-tax liability did not attract the provisions of s. 43B of the IT Act ?

Avijit Das / July 26, 2002

High Court Of Gujarat CIT vs. Bhagwati Autocast Ltd. Section 43B Asst. Year 1985-86 M.S. Shah & K.A. Puj, JJ.

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that the income from shooting hire charges is not agricultural income within the meaning of s. 2(1) of the IT Act, 1961 for the asst. yrs. 1980-81 and 1981-82 ?

Avijit Das / July 25, 2002

High Court Of Madras B. Nagi Reddi vs. CIT Section 2(1A) Asst. Years 1980-81, 1981-82 V.S. Sirpurkar & N.V. Balasubramanian,

Section 273, Section 273A

Delhi H.C : Counsel for the respondent has taken me through the order passed by the CIT at p. 43 of the paper book as also the assessment order Annexure ‘C’. From a perusal of these orders it would appear that the ground taken by the assessee of the delay in filing of returns being attributable to the CBI having seized account books

Avijit Das / July 25, 2002

High Court Of Delhi Gopal Trading Co. vs. CIT Sections 273A Manmohan Sarin, J. Civil Writ Petn. No. 154 of

Sec. 260A, Section 260

Gujarat H.C : These twelve tax appeals are filed by the ITO, Rajkot, for challenging the common judgment and order dt. 29th Sept., 2001, passed by the Income-tax Tribunal, Rajkot, in one group of six appeals filed by M/s Tirupati Builders and the other group of six appeals filed by M/s Mahavir builders in respect of asst. yrs. 1985-86, 1986-87 and 1987-88.

Avijit Das / July 25, 2002

High Court Of Gujarat Income Tax Officer vs. Mahavir Builders Section 260A Asst. Year 1985-86, 1986-87, 1987-88 M.S. Shah &

Sec. 11(2), Sec. 119(2)(b), Section 119

Gujarat H.C : The petitioner also filed an application under s. 119(2)(b) of the Act for condonation of delay in giving notice under s. 11(1) r/w Expln. 2 to s. 11 of the Act and for late filing of returns before respondent No. 2.

Avijit Das / July 24, 2002

High Court Of Gujarat Gujarat Institute Of Desert Ecology vs. CIT Sections 11(2), 119(2)(b) Asst. Year 1996-97, 1997-98 M.S. Shah

Sec. 44AB, Section 271, Section 271B

Rajasthan H.C : These appeals relate to the asst. yrs. 1986-87 and 1988-89. The common issue involved in these appeals is with regard to penalty imposed under s. 271B

Avijit Das / July 23, 2002

High Court Of Rajasthan : Jaipur Bench Rajasthan Co-Operative Dairy Federation Ltd. vs. DCIT Sections 44AB, 271B Asst. Year 1986-87,

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