December 2004 – taxcaselaw.com

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in not sending the matter back to the CIT(A) to decide the issues on merits when, in fact, the CIT(A)’s order did not deal with the grounds on merits but allowed assessee’s appeal on a preliminary point ?

High Court Of Gujarat Sheth Construction Company vs. ITO Section 254(1) Asst. Year 1994-95 D.A. Mehta & Ms. H.N. Devani, JJ. Tax Appeal No. 451 of 2004 30th December, 2004 Counsel Appeared Manish J. Shah, for the Appellant : Mrs. M.M. Bhatt, for the Respondent JUDGMENT D.A. Mehta, J. : This appeal is preferred by the …

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal has been right in law in deleting the penalty imposed by the ITO under s. 271(1)(c) r/w Explanation thereto and sustained by CIT(A) ?

High Court Of Gujarat CIT vs. Peass Industrial Engg. (P) Ltd. Section 271(1)(c), Expln. Asst. Year 1975-76 D.A. Mehta & Ms. H.N. Devani, JJ. IT Ref. No. 86 of 1992 29th December, 2004 Counsel Appeared Mrs. M.M. Bhatt, for the Petitioner : None, for the Respondent JUDGMENT D.A. Mehta, J. : The Tribunal, Ahmedabad Bench â€˜Bâ€™, …

Gujarat H.C : Whether, on the facts and circumstances of the case, the Tribunal is correct in holding that the application in Form No. 10 under r. 17 of the IT Rules, 1962, could be filed even after the assessment is completed ?

High Court Of Gujarat CIT vs. Mayur Foundation Section 11(2), Rule 17 Asst. Year 1980-81 D.A. Mehta & Ms. H.N. Devani, JJ. IT Ref. No. 140 of 1992 29th December, 2004 Counsel Appeared Manish R. Bhatt & Tanvish U. Bhatt for B.S. Naik, for the Applicant : J.P. Shah & Manish J. Shah, for the Respondent …

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to registration ?

High Court Of Gujarat CIT vs. Jupiter Construction Co. Section 185 Asst. Year 1983-84 D.A. Mehta & Ms. H.N. Devani, JJ. IT Ref. No. 236 of 1991 2nd December, 2004 Counsel Appeared Manish R. Bhatt, for the Petitioner : None, for the Respondent JUDGMENT D.A. Mehta, J. : This is a reference under s. 256(2) of …

Allahabad H.C : Whether, on facts and in the circumstances of the case, the Tribunal was right to hold that the expenditure in question on payment of salaries was not borne by the permanent establishment in India and so the employee in question would not be exigible to Indian taxation in terms of art. 16 (2)(c) of the Tax Avoidance Agreement ?

High Court Of Allahabad CIT vs. Elitos S.P.A. Section 90, DTAA between India and Italy, ART. 16(2)(c) Asst. Year 1985-86, 1986-87 R.K. Agrawal & Vikram Nath, JJ. IT Ref. No. 87 of 1989 23rd December, 2004 Counsel Appeared Shambhoo Chopra, for the Applicant : None, for the Respondent JUDGMENT By the court : The Tribunal, New …

Allahabad H.C : Whether the Tribunal has been in error in holding that the assessee, a Development Officer, was entitled to 40 per cent expenses in relation to incentive bonus to the tune of Rs. 4,569, Rs. 14,558 and Rs. 19,300 for the three years under reference, respectively, received by him over and above his salary from the Corporation ?

High Court Of Allahabad CIT vs. Ganesh Chand Saxena Sections 16, 17(1)(iv) Asst. Years 1980-81, 1981-82, 1982-83 R.K. Agrawal & Prakash Krishna, JJ. IT Ref. No. 30 of 1989 22nd December, 2004 Counsel Appeared Shambhoo Chopra, for the Applicant : None, for the Respondent JUDGMENT R.K. Agrawal, J. : The Tribunal, New Delhi, has referred the …

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the rectification of mistake relating to incorrect depreciation @ 20 per cent on electric installations and generator and bringing it to 10 per cent was not correct as it relates to a debatable point and does not come within the purview of s. 154 of the IT Act, 1961 ?

High Court Of Allahabad CIT vs. Shiv Narain Karmendra Narain Section 154 Asst. Years 1977-78, 1979-80 R.K. Agrawal & Prakash Krishna, JJ. IT Ref. No. 108 of 1988 22nd December, 2004 Counsel Appeared Shambhu Chopra, for the Applicant : None, for the Respondent JUDGMENT Prakash Krishna, J. : The Tribunal, Delhi, at the instance of Revenue …

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the amounts of Rs. 5,93,833 and Rs. 8,08,094 standing to the credit of the assessee in deposits under the Compulsory Deposit Scheme (IT Payers) Act, 1974 were includible in his net wealth for the assessment years in question ?

High Court Of Allahabad S.N. Agrawal & Ors. vs. Commissioner Of Wealth Tax Section WT 2(e), Compulsory Deposit Scheme (Income-tax Payers) Act, 1974, s. 3 Asst. Years 1978-79, 1979-80, 1980-81, 1981-82, 1982-83, 1983-84, 1984-85 R.K. Agrawal & Prakash Krishna, JJ. WT Ref. Nos. 121, 127 & 231 to 236 of 1987 and 127 of 1988 22nd …

Kerala H.C : The encashment of IVPs and recovery towards tax was made by the first respondent which was not permissible under s. 132(9A)

High Court Of Kerala Dr. R.P. Patel vs. Assistant Director Of Income Tax (Investigation) & Ors. Section 132(5), 132B, 132(9A), 292B Asst. Year 1990-91 to 1995-96 C.N. Ramachandran Nair, J. OP No. 7661 of 1999 21st December, 2004 Counsel Appeared : M. Pathrose Mathai, Ramesh John & V. Giri, for the Petitioner : P.K.R. Menon & …

Kerala H.C : Was the Tribunal correct in law in not holding that the block assessment initiated under s. 158BC r/w s. 158BD on the appellant is bad in the eye of law being violative of s. 127 of the Act ?

High Court Of Kerala K.P. Mohammed Sayyed vs. CIT Section 127, 158B, 158BC, 158BD Block period 1986-87 to 1996-97 P.R. Raman & C.N. Ramachandran Nair, JJ. IT Appeal Nos. 280, 282, 283, 285 & 289 of 2002 21st December, 2004 Counsel Appeared : C. Kochunny Nair, for the Assessee : P.K.R. Menon, for the Revenue JUDGMENT …

Month: December 2004