Month: April 2004

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing depreciation on the plinth platforms at the rate prescribed for the ‘building’ and not treating them as ‘plant’ ?

High Court Of Madhya Pradesh Babulal Agrawal vs. CIT Sections 32, 43(3) Dipak Misra & A.K. Shrivastava, JJ. IT Ref. No. 74 of 1994 30th April, 2004 Counsel Appeared Sumit Nema, for the Assessee : Rohit Arya, for the Revenue JUDGMENT Dipak Misra, J. : This is a reference under s. 256(1) of the IT Act, …

Madhya Pradesh H.C : Whether, in the facts and circumstances of the case, there is any legal material for the conclusion of the Tribunal that there is concealment of sale to the extent of Rs. 1,40,340 ?

High Court Of Madhya Pradesh : Indore Bench Ladha Traders vs. CIT Sections 69, 145 Asst. Year 1980-81 A.M. Sapre & Ashok Kumar Tiwari, JJ. IT Ref. No. 62 of 1996 30th April, 2004 Counsel Appeared G.M. Chafekar with D.S. Kale, for the Applicant : R.L. Jain with Smt. S. Gupta, for the Respondent JUDGMENT A.M. …

Madras H.C : The CIT(A) failed to note that transfer of the immovable property is complete only when the document of transfer is registered and hence, assessment could not be made in the year 1985-86

High Court Of Madras Commissioner Of Gift Tax vs. Shree Shyam Sayee Corporation Sections GT 2(xii), GT 2(xxiv), Transfer of Property Act, 1882, s. 123 Asst. Year 1985-86, 1988-89 A.S. Venkatachalamoorthy & P.K. Misra, JJ. Tax Case No. 325 of 2000 29th April, 2004 Counsel Appeared T. Ravikumar, for the Revenue : V. Ramachandran for M/s …

Bombay H.C : The petitioner is a citizen of India and is a resident of Mumbai. In the month of August, 1987, she won a lottery of the Government of Sikkim having a prize money of Rs. 6,30,000.

High Court Of Bombay Nirmala L. Mehta vs. A. Balasubramaniam, Commissioner Of Income Tax & Ors. Sections ART. 265, ART. 371F(n), 1(2), 4, 5 Asst. Year 1988-89 R.M. Lodha & J.P. Devadhar, JJ. Writ Petn. No. 3530 of 1991 29th April, 2004 Counsel Appeared V.H. Patil with Ms. A. Khan & Satish Mody i/b K.B. Bhujale, …

Calcutta H.C : By this writ application the petitioner has challenged an order dt. 6th April, 2004, and the notice dt. 7th April, 2004, and the proceedings pending in relation thereto.

High Court Of Calcutta Shaw Wallace & Co. Ltd. vs. Union Of India & Ors. Section 226(3), ART. 226 Kalyan Jyoti Sengupta, J. Writ Petn. No. 702 of 2004 29th April, 2004 JUDGMENT Kalyan Jyoti Sengupta, J. : By this writ application the petitioner has challenged an order dt. 6th April, 2004, and the notice dt. …

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was concealment warranting levy of penalty under s. 271(1)(c) ?

High Court Of Madras Ravi & Co. vs. Assistant Commissioner Of Income Tax Section 271(1)(c), 273A Asst. Year 1986-87 to 1991-92 A.S. Venkatachalamoorthy & P.K. Misra, JJ. Tax Case Nos. 286 to 288, 291 & 292 of 2001 28th April, 2004 Counsel Appeared : N. Quadir Hoseyn, for the Appellants : K. Subramanian, for the Respondent …

Madhya Pradesh H.C : This is an application made by the assessee under s. 256(2) of the IT Act requiring the Tribunal to refer the question of law proposed by the assessee for being answered by this Court under s. 256 (1) of the IT Act.

High Court Of Madhya Pradesh : Indore Bench State Bank Of Indore vs. CIT Section 256(2) Asst. Year 1973-74, 1974-75, 1975-76, 1976-77 A.M. Sapre & Ashok Kumar Tiwari, JJ. IT Ref. No. 101 of 1998 28th April, 2004 Counsel Appeared S. Waghmare, for the Appellant : R.L. Jain with Smt. S. Gupta, for the Respondent ORDER …

Calcutta H.C : The common grievance of the petitioners is that despite presentation of the managers’ cheques, the bank authorities are not honouring because of the preventive and obstructive action being taken by the Revenue authorities

High Court Of Calcutta Windson Electronics (P) Ltd. & Anr. vs. Union Of India & Ors. Sections 132(1), 132(3), 132(8A) Kalyan Jyoti Sengupta, J. Writ Petn. Nos. 140, 141, 143 & 144 of 2004 27th April, 2004 Counsel Appeared Pratap Chatterjee with Debal Banerjee, for the Petitioners : S.K. Kapoor, P.K. Mullick & Bhaskar Sen, for …
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