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142 ITR

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

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the penalty imposed under s. 271(1)(a) of the IT Act, 1961, cannot be sustained ?

Avijit Das / July 1, 1982

High Court Of Gujarat CIT vs. Gordhanbhai Jethabhai Section 271(1)(a) Asst. year 1968-69 A.M. Ahmadi & R.C. Mankad, JJ. IT […]

Income Tax Case Laws

Bombay H.C : Whether, on the facts and in, the circumstances of the case, that part of the business of the assessee which consists in purchasing ingots of aluminium, copper, lead and zinc and manufacturing therefrom articles such as sheets, circles, utensils, etc., constituted business of manufacturing or production of ‘aluminium, copper, lead and zinc (metals)’as the expression is defined in item (2) of para. 2 of the Third Schedule to the Companies (Profits) Surtax Act, 1964, and item (2) of the Fifth Schedule to the IT Act, 1961 ?

Avijit Das / June 28, 1982

High Court Of Bombay CIT vs. Rashtriya Metal Industries Ltd. SURTAX SCH. I, SURTAX SCH. III PARA 2 Asst. Year

Madras H.C : The transaction which resulted in a surplus of Rs. 28,608.38 in the account year relevant to the asst. yr. 1970-71 represented only realisation of an investment and the aforesaid surplus was assessable only as capital gains ?

Avijit Das / June 22, 1982

High Court Of Madras Shyamala Pictures (P) Ltd. vs. CIT Section 2(13) Asst. year 1970-71 Ramanujam & Balasubrahmanyan, JJ. Tax

Gujarat H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the Revenue was legally entitled to take a different view in connection with the assessee’s 1/2 share of 31 per cent in the firm of M/s Narottamdas Chandulal & Bros. even though in earlier years the assessee’s stand was accepted in this regard ?

Avijit Das / June 17, 1982

High Court Of Gujarat Jyotsnaben Narottamdas vs. CIT Section 60 Asst. year 1968-69, 1969-70 A.M.Ahmadi & R.C.Mankad, JJ. IT Ref

Sec. 132(5), Section 132

Kerala H.C : An order under s. 132(5) of the Act is to be passed only on proceedings taken up in accordance with s. 132A(1)

Avijit Das / June 8, 1982

High Court Of Kerala B.P. Abdul Gafoor vs. CIT & Anr. Sections 132(5), 132 A P. Subramonian Poti, Actg. C.J.

Sec. 256(2), Section 256

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in upholding the AAC’s order directing the ITO to make two separate assessments for the two periods during which the assessee-firm continued its business under different partnerships?

Avijit Das / May 28, 1982

High Court Of Delhi CIT vs. J.N. Gopal & Co. Section 256(2) D.K. Kapur & Yogeshwar Dayal, JJ. IT Ref.

Allahabad H.C : Whether, on the facts and in the circumstances of the case, the expenditure of Rs. 13,254 on account of unsuccessful tube-well expenses was a capital or revenue expenditure ?

Avijit Das / May 27, 1982

High Court Of Allahabad CIT vs. Bazpur Co-Operative Sugar Factory Ltd. Section 37 Asst. year 1968-69 K.N. Seth & R.R.

Sec.144A, Section 144, Section 37, Section 4

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the amount of Rs. 44,937 credited in the printed accounts as the miscellaneous income of the assessee was rightly subjected to tax as the income of the assessee during the assessment year in question ?

Avijit Das / May 11, 1982

High Court Of Calcutta Bengal & Assam Investors Ltd. vs. CIT Sections 37, 4, 144B Asst. Year 1974-75 Sabyasachi Mukharji

Section 28, Uncategorized

Bombay H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in treating the excess of the recoveries of sales tax made by the assessee during the relevant years over the payments thereof made during the same years as the income of the assessee and liable to tax under the provision of the IT Act, 1961 ?

Avijit Das / April 26, 1982

High Court Of Bombay Deccan Hides & Skins Co. vs. CIT Section 28 Asst. Year 1967-68, 1968-69 Kania & Ms.

Section 5, Section 64

Madhya Pradesh H.C : Whether, on the facts and in the circumstances of the case, and on a proper interpretation of s. 64 of the IT Act, 1961, the share of loss incurred by the wife of the assessee in the firm in which he is also a partner should be treated as the loss of the assessee and set off allowed against his income ?

Avijit Das / April 21, 1982

High Court Of Madhya Pradesh CIT vs. Badri Prasad Agarwal Sections 5, 64(iii) Asst. Year 1974-75 G.P. Singh, C.J. &

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