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169 ITR

Income Tax Case Laws

S.C : A three-Judge Bench of this Court in the case of Dr. Balbir Singh vs. Municipal Corporation, Delhi (1985) 152 ITR 388 (SC), elaborately examined the provisions of the Delhi Municipal Corporation Act of 1957 for the purpose of ascertaining the manner of determination of “rateable value” which was necessary for making assessment of property tax under that Act.

Avijit Das / August 18, 1987

Supreme Court Of India Common Cause Registered Society vs. Union Of India Ranganath Misra & Murari Mohan Dutt, JJ. 18th […]

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

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the IAC had no jurisdiction to levy the impugned penalty under s. 271(1)(c) ?

Avijit Das / August 10, 1987

High Court Of Rajasthan CIT vs. Smt. Amar Kumari Sections 271(1)(c), 274(2) Asst. Year 1972-73 J.S. Verma, C.J. & I.S.

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

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the penalty levied under s. 271(1)(c) holding that the IAC had no jurisdiction to levy the said penalty on March 23, 1978 ?

Avijit Das / August 7, 1987

High Court Of Rajasthan CIT vs. Sriniwas Rice & Oil Industries Sections 271(1)(c), 274(2) Asst. Year 1973-74 J.S. Verma, C.J.

Section 160, Section 32

Kerala (Full Bench) H.C : The law relating to trustee’s liability for such taxes is so massive and detailed that examination of these matters should proceed from the standard works on the various taxes.

Avijit Das / July 29, 1987

High Court Of Kerala (Full Bench) Parthas Trust vs. CIT Sections 32, 160 Balakrishna Menon, Sukumaran & Shamsuddin, JJ. IT

Sec. 5(1)(c), Sec. 80RRA, Section 5, Section 91

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the assessee is entitled to relief, under s. 91 of the IT Act, 1961, of the entire tax deducted at source by the Government of Iran?

Avijit Das / July 28, 1987

High Court Of Andhra Pradesh CIT vs. C.S. Murthy B.P. Jeevan Reddy & Y.V. Anjaneyulu, JJ. Sections 5(1)(c), 80RRA, 91

Sec. 10(14), Section 16

Calcutta H.C :Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the compensatory city allowance received by the assessee under the provisions of Art. 222(2) of the Constitution of India was liable to be included in his total income under the head ‘ Salaries ‘ for the purpose of income-tax assessment ?

Avijit Das / July 24, 1987

High Court Of Calcutta CIT vs. R.R. Bajoria Sections 2(45), 10(14), 16(v) Asst. Year 1970-71, 1971-72, 1972-73 Dipak Kumar Sen

Section 154, Section 214

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the excess interest allowed under s. 214 cannot be withdrawn by invoking the provisions of s. 154 of the IT Act, 1961 ?

Avijit Das / July 23, 1987

High Court Of Andhra Pradesh CIT vs. K. Venkateswara Rao Sections 154, 214 Asst. Year 1973-74 B.P. Jeevan Reddy &

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the firm is not genuine because no consent letters were filed from the guardian of the minors nor was any supplementary deed or codicil filed before the ITO ?

Avijit Das / July 22, 1987

High Court Of Andhra Pradesh Safari Wines vs. CIT Section 184 Asst. Year 1975-76 B.P. Jeevan Reddy & Y.V. Anjaneyulu,

Section 147, Section 148, Section 69, Section 69A

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the AO is justified in reopening the assessment to make anaddition of Rs. 20,000 by invoking the provisions of s. 147(a) of the Act ?

Avijit Das / July 22, 1987

High Court Of Andhra Pradesh A. Pusalal vs. CIT Sections 147(a), 148, 69A Asst. Year 1974-75 B.P. Jeevan Reddy &

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the assessee-firm is not entitled to registration under s. 184 (185) of the IT Act ?

Avijit Das / July 15, 1987

High Court Of Andhra Pradesh Grace Pharma Distributors vs. CIT Section 184 Asst. Year 1975-76 B.P. Jeevan Reddy & Y.V.

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