182 ITR – taxcaselaw.com

Kerala H.C : The petitioner wants to quash exhibits P- 2, P-4 and P-5. On 11th July, 1985, there was a search by the Central Excise Department and there was also a test production by the Central Excise Department on 1st Oct., 1985.

High Court Of Kerala Priya Rubber Industries (P.) Ltd. vs. ITO Sections 143(2), 142(1), 142(2) Asst. Year 1983-84, 1984-85, 1985-86 K.A. Nayar, J. O.P. No. 309 of 1990 11th January, 1990 Counsel Appeared T.L. Anantha Sivan, for the Petitioner : P.K. Ravindranatha Menon & R.K. Nair, for the Respondent. K.A. NAYAR, J.: In this writ petition, …

Delhi H.C : The question involved in this case pertains to the valuation of a plot of land which was gifted by the respondent to his grandson.

High Court Of Delhi Commissioner Of Gift Tax vs. Dr. (Kaviraj) Khajan Chand Sections GT 6, GT 26 B.N. Kirpal & Chaudhry, JJ. GTC No. 2 of 1989 11th January, 1990 Counsel Appeared R. C. Pandey, for the Petitioner : K. P. Bhatnagar, for the Respondent. B.N.KIRPAL, J. : The question involved in this case pertains …

Patna H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the order passed by the Asstt. CED under s. 61 of the ED Act, 1953, is appealable under s. 62 of the Act ?

High Court Of Patna Controller Of Estate Duty vs. Haribux Poddar (Decd.) Sections ED 61, ED 62, ED 62(1)(b) G. G. Sohani, C.J. & B. N. Sinha, J. Taxation Cases Nos. 203 & 204 of 1980 10th January, 1990 Counsel Appeared K. K. Vidyarthi & S. K. Sharan, for the Controller : None appeared, for the …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the CWT (Appeals) directing the valuation of shares of M/s Gedore Tools India P. Ltd. on yield basis as against the value of the shares worked out in accordance with r. 1D of the WT Rules ?

High Court Of Delhi Commissioner Of Wealth Tax vs. Sharbati Devi Jhalani Sections WT 2(m), WT 2(q), WT 3, WT 7, WT 16A, WT RULE 1D, WT RULE 3B B.N. Kirpal & C.L. Chaudhry, JJ. WTC No. 108 of 1989 10th January, 1990 Counsel Appeared P. N. Misra & R. C. Pandey, for the Petitioner : …

Patna H.C : Whether, on the facts and in the circumstances of the case, the intangible additions made in the income-tax proceedings could be treated as the assets of the assessee for the purpose of wealth-tad assessment in the light of the provisions of s. 2(e) and (m) of the WT Act, 1957 ?

High Court Of Patna Commissioner Of Wealth Tax vs. Mishrilal Jain Sections WT 2(e), WT 2(m) Asst. Year1976-77 G.G. Sohani, C.J. & B.N. Sinha, J. Taxation Case No. 339 of 1980 9th January, 1990 Counsel Appeared K. Vidyarthi & B. K. Sharan, for the Revenue : None appeared, for the Assessee BY THE COURT : By …

Delhi H.C : Whether the Tribunal was legally correct in deleting the directions of the CWT (A) that the assessment should be rectified by substituting the amount finally payable by the Court in respect of compensation ?

High Court Of Delhi Commissioner Of Wealth Tax vs. Attar Singh Section WT 35 B.N. Kirpal & C.L. Chaudhary, JJ. WTC No. 143 of 1989 9th January, 1990 Counsel Appeared R.C. Pandey, for the Petitioner : C.S. Aggarwal, for the Respondent BY THE COURT : The petitioner is seeking reference of the following question of law …

Delhi H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in directing that the additions made on account of unexplained cash credits would not be called unexplained cash credits under s. 68 of the Act ?

High Court Of Delhi CIT vs. Smt. Usha Jain Sections 68, 256(2) B.N. Kirpal & C.L. Chaudhry, JJ. IT Case No. 137 of 1988 9th January, 1990 Counsel Appeared R.C. Pandey, for the Revenue : N.N. Aggarwal, for the Assessee B.N.KIRPAL, J. : In the present case, the respondent had in her books of account credited …

Kerala H.C : The petitioner purchased 17 cents of land at Trivandrum in 1967 with his own funds. He is an assessee to income- tax ever since 1967-68.

High Court Of Kerala N.S. Vijayaraghavan vs. CIT & Anr. Section 222 K.S. Paripoornan, J. Original Petn. No. 569 of 1988 5th January, 1990 Counsel Appeared P. Gopalakrishnan Nair, for the Petitioner : P.K. Ravindranatha Menon & N.R.K. Nair, for the Respondents K. S. PARIPOORNAN, J.: The petitioner purchased 17 cents of land at Trivandrum in …

Allahabad H.C : The assessee along with his brother had purchased a leasehold plot at Ghaziabad and constructed a building thereon.

High Court Of Allahabad CIT vs. Raj Kumar Section 256(2) R.M. Sahai & Dr. R.R. Misra, JJ. IT Appln. No. 248 of 1989 2nd January, 1990 DR. R. R. MISRA, J. : The assessee along with his brother had purchased a leasehold plot at Ghaziabad and constructed a building thereon. The estimated investment in this property, …

Allahabad H.C : The submission made by learned standing counsel that the fist valuer’s report was not taken into consideration has no substance

High Court Of Allahabad Commissioner Of Wealth Tax Vs. Sadi Ram Ganga Prasad (HUF) Sections WT 27, WT 27(3) R.M. Sahai & Dr. R.R. Misra, JJ. WT Appln. Nos. 200 to 204 of 1989 1st January, 1990 BY THE COURT These are five applications under s. 27(3) of the WT Act. They have been filed by …

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