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142 ITR

Sec. 271(1)(c ), Section 256, Section 271, Section 274

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the levy of penalty under s. 271(1)(c) of the Act ?

Avijit Das / February 2, 1983

High Court Of Allahabad Mohd. Oais & Company vs. CIT Sections 271(1)(c), 274(2), 256 R.M. Sahai & V.K. Mehrotra, JJ. […]

Kerala H.C : Whether, on the facts and in the circumstances of the case, the assessee-firm is not entitled to registration for the asst. yr. 1973-74 and continuation thereof for the asst. yr. 1974-75, despite the fact that it is a genuine and lawfully constituted firm ?

Avijit Das / February 2, 1983

High Court Of Kerala CIT vs. K.C. Thomas & Co. Section 184 Asst. Year 1974-75 P. Subramonian Poti, Actg. C.J.

Section 17, Section 3, Wealth Tax Act

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the assessment made by the WTO in the status of an individual based on the returns filed in the status of an AOP ?

Avijit Das / January 12, 1983

High Court Of Allahabad Commissioner Of Wealth Tax vs. J.K. Srivastava & Sons Sections WT 3, WT 14(2), WT 17

Section 171, Section 4

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the finding of the AAC that from the date of marriage of Shri Vishnukumar Bhaiya, viz., May 17, 1973, the income should be determined and assessed in the hands of the HUF consisting of Shri Vishnukumar Bhaiya and his wife and that his status could not be treated as individual after his marriage ?

Avijit Das / January 10, 1983

High Court Of Madhya Pradesh : Indore Bench CIT vs. Vishnukumar Bhaiya Sections 4, 171 Asst. Year 1974-75 G.G.Sohani &

Sec. 271(1)(a), Section 271

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the order of the Tribunal upholding the penalty order under s. 271(1)(a) of the Act was justified ?

Avijit Das / January 4, 1983

High Court Of Allahabad Budhar Singh & Sons vs. CIT Section 271(1)(a) Asst. Year 1967-68 R.M. Sahai & V.K. Mehrotra,

Patna H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in deleting the addition of Rs. 16,700 from the assessment of the firm

Avijit Das / December 21, 1982

High Court Of Patna CIT vs. Anupam Udyog Section 68 S.K. Jha & Ashwini Kumar Sinha, JJ. Tax Case No.

Allahabad H.C : The assessee, M/s Gupta Stores, Katra, Allahabad, is a registered firm. Originally it was constituted by four partners including one Smt. Laxmi Devi who died on 26th October, 1976.

Avijit Das / December 16, 1982

High Court Of Allahabad CIT vs. Gupta Stores Section 188 Asst. Year 1977-78 H.N. Seth & R.S. Singh, JJ. IT

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the interest on loan to M/s Central Cotton Mills Ltd., was liable to be included in the assessment on the due basis and not on the basis of realisation and was, therefore, right in sustaining the addition of Rs. 55,000, being interest on the said loan calculated on the due basis.

Avijit Das / December 13, 1982

High Court Of Calcutta Calcutta Investment Co. Ltd. vs. CIT Section 145 Asst. year 1974-75 Sabyasachi Mukharji & Suhas Chandra

Sec. 37(1), Section 37

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in disallowing the items of Rs. 4,800, Rs. 12,785 and Rs. 1,500 as expenditure within cl. (xv) of s. 10(2) of the Indian IT Act, 1922 ?

Avijit Das / December 2, 1982

High Court Of Madhya Pradesh J.K. Agents (P) Ltd. vs. CIT Section 37(1) G.P. Singh, C.J. & B.C. Varma, J.

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that ornaments made of gold, silver, platinum and any precious metals which are not studded with precious or semi-precious stones would be exempt from wealth-tax under s. 5(1)(viii) of the WT Act, 1957, up to the 31st March, 1972 ?

Avijit Das / November 24, 1982

High Court Of Delhi Commissioner Of Wealth Tax vs. Rukmani Devi Sections 256, WT 5(1)(viii), WT 27 Asst. year 1965-66,

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