Sec. 256(2) Archives - taxcaselaw.com

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case and in view of the provisions of s. 80HH(9), the Tribunal is right in holding that the deduction under ss. 80HH and 80-I are independent deductions and are to be allowed with reference to the gross total income ?

High Court Of Punjab & Haryana CIT vs. S.B. Oil Industries (P) Ltd. Sections 80HH, 80-I, 256(2) Asst. Year 1988-89 G.S. Singhvi & M.M. Aggarwal, JJ. IT Case No. 22 of 1998 29th November, 2004 Counsel Appeared Rajesh Bindal, for the Petitioner : None, for the Respondent JUDGMENT G.S. Singhvi, J. : In this petition filed …

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, Tribunal was justified in holding that no penalty under s. 271(1)(c) can be levied in the case of the income assessed on negative figure even though Expln. 4 to s. 271(1) provided for levy of penalty in such cases ?

High Court Of Madhya Pradesh : Indore Bench CIT vs. Chirag Ingots (P) Ltd. Section 256(2), 271(1)(c) Asst. Year 1991-92 A.M. Sapre & Ashok Kumar Tiwari, JJ. IT Ref. No. 68 of 1999 4th October, 2004 Counsel Appeared : R.L. Jain, for the Applicant ORDER A.M. Sapre, J. : This is an application made by Revenue …

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the CIT(A)/ Tribunal was right in law in deleting the addition of Rs. 8,13,090 made by the AO on account of undervaluation of closing stock by changing the method of valuation by the assessee ?

High Court Of Punjab & Haryana CIT vs. Haryana Minerals Ltd. Section 256(2) Asst. Year 1981-82 N.K. Sud & Adarsh Kumar Goel, JJ. ITC No. 50 of 1991 5th August, 2004 Counsel Appeared A.S. Tewatia, for the Appellant JUDGMENT N.K. Sud, J. : This petition has been filed by the Revenue under s. 256(2) of the …

Punjab & Haryana H.C : Whether, on the facts and circumstances of the case, the Tribunal was right in holding that the provisions of s. 52(2) of the IT Act, 1961, are automatically attracted to a case where the difference in the market price and the apparent consideration was more than 15 per cent ?

High Court Of Punjab & Haryana Sushil Kumar vs. CIT Section 52(2), 256(2) Asst. Year 1982-83 N.K. Sud & Adarsh Kumar Goel, JJ. IT Case No. 115 of 1993 5th August, 2004 Counsel Appeared : Akshay Bhan, for the Petitioner : Dr. N.L. Sharda, for the Respondent JUDGMENT N. K. Sud J. : We have heard …

Rajasthan H.C : Whether the provisions of CPC for issuing of summoning foreign national is possible under law under ss. 75 and 77 r/w O. 26, r. 5, CPC ?

High Court Of Rajasthan : Jaipur Bench CIT vs. Maliram Puranmal Section 256(2) Asst. Year 1972-73, 1973-74, 1975-76 Rajesh Balia & Shashi Kant Sharma, JJ. IT Ref. Appln. Nos. 27 to 29 of 2002 14th July, 2004 Counsel Appeared J.K. Singhi with Anuroop Singhi, for the Applicants : N.M. Ranka with R.K. Yadav, for the Respondents …

Madhya Pradesh H.C : No referable question of law within the meaning of s. 256(1) of the Act

High Court Of Madhya Pradesh : Indore Bench CIT vs. Vishnu Prasad Singhal Sections 256(2), 271B Asst. Year 1989-90, 1990-91 A.M. Sapre & Ashok Kumar Tiwari, JJ. IT Ref. No. 75 of 1999 2nd July, 2004 Counsel Appeared R.L. Jain, for the Applicant ORDER A.M. Sapre, J. : This is an application made under s. 256(2) …

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, Tribunal was justified in law in allowing the benefits of s. 54F to an assessee who owned another residential house on the date of transfer?

High Court Of Madhya Pradesh : Indore Bench CIT vs. Ajit Singh Khajanchi Sections 256(2) A.M. Sapre & Ashok Kumar Tiwari, JJ. MCC No. 137 of 1995 13th May, 2004 Counsel Appeared R.L. Jain, for the Appellant : Joshi, for the Respondent ORDER A.M. Sapre, J. : This is an application made at the instance of …

Madhya Pradesh H.C : The application made by the Revenue to Tribunal under s. 256(1) of the Act was dismissed giving rise to filing of this application by the Revenue under s. 256(2)

High Court Of Madhya Pradesh : Indore Bench CIT vs. Chunni Lal Premraj & Company Section 256(2) A.M. Sapre & Ashok Kumar Tiwari, JJ. MCC No. 585 of 1994 6th May, 2004 Counsel Appeared : R.L. Jain, for the Applicant : B.K. Joshi, for the Respondent JUDGMENT A.M. Sapre, J. : This is an application made …

Madhya Pradesh H.C : This is an application made by the Revenue (IT Department) under s. 256(2) of the IT Act, requesting this Court to call for the reference on the question proposed for being answered by this Court under s. 256(1) of the IT Act.

High Court Of Madhya Pradesh : Indore Bench CIT vs. Ajay Kumar Shankar Lal Agarwal Section 256(2) A.M. Sapre & Ashok Kumar Tiwari, JJ. MCC No. 273 of 1995 6th May, 2004 Counsel Appeared : R.L. Jain, for the Applicant : B.K. Joshi, for the Respondent ORDER A.M. Sapre, J. : This is an application made …

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 …

Category: Sec. 256(2)