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230 ITR

Section 33, Section 34

S.C : The provisions of s. 155(5) of the IT Act, 1961 are not applicable to the facts of the case and that the Development rebate allowed for asst. yr. 1960-61 to 1965-66 cannot be withdrawn by the ITO

Avijit Das / March 24, 1998

Supreme Court Of India CIT vs. S. Balasubramanian Sections 33, 34(3), 155(5) Asst. Year 1960-61, 1961-62, 1962-63, 1963-64, 1964-65, 1965-66 […]

S.C : Ministry of Finance have filed this appeal against the judgment dt. 24th Oct., 1994, of the Orissa High Court by which the High Court dismissed their revision and affirmed the order of the subordinate Court rejecting the plea of the Revenue that a suit for partition filed by the first respondent was not maintainable in view of the bar in s. 293

Avijit Das / March 6, 1998

Supreme Court Of India CIT & Anr. vs. Parmeshwari Devi Sultania & Ors. Sections 132, 293 Mrs. Sujata V. Manohar

Sec. 36(1)(ii), Sec. 37(1), Section 36, Section 37

S.C : The correctness of the decision rendered by a Division Bench of the Court in the case of R. Anandakumar & Ors. vs. State of Tamil Nadu (1992) 196 ITR 219 (Mad), having doubted by another Division Bench of this Court in the case of N.P.R. Narayanan & Ors. vs. State of Tamil Nadu

Avijit Das / February 23, 1998

Supreme Court Of India W.T. Suren & Co. Ltd. vs. CIT Sections 36(1)(ii), 37(1) Asst. Year 1960-61 Mrs. Sujata V.

Allahabad H.C : This writ petition is directed against the notices under s. 148 of the IT Act, 1961, in respect of the asst. yrs. 1986-87 to 1990-91, copies whereof are contained in Annexures “7-A” to “7-E” filed with the writ petition

Avijit Das / February 12, 1998

High Court Of Allahabad Hardeva vs. DCIT (Assessment) Sections 148, Art. 226 Asst. Year 1986-87, 1987-88, 1988-89, 1989-90, 1990-91 R.K.

S.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the deletion of the income assessed as deemed dividends under the provisions of s. 2 (22)(c) in the assessee’s case ?

Avijit Das / January 23, 1998

Supreme Court Of India CIT vs. Urmila Ramesh Sections 2(22)(c), 41(2) Asst. Year 1970-71, 1971-72, 1972-73 S.C. Agrawal, B.N. Kirpal

Andhra Pradesh H.C : Chapter IV of the Finance Act, 1997, does not contain any section enabling the CBDT to issue any clarifications; while interpreting the provisions of the Scheme, the circulars have to ignored as irrelevant.

Avijit Das / December 29, 1997

High Court Of Andhra Pradesh Shankarlal vs. Income Tax Officer & Ors. Sections 119, 1997FA 64, 1997FA 70, 1997FA 76,

Sec. 256(2), Section 256

Delhi H.C : This is a petition under s. 256(2) of the IT Act, 1961, filed on 30th Nov., 1993, seeking mandamus to the Tribunal, New Delhi, to draw up a statement of case and refer the questions stated in the petition for the opinion of the High Court.

Avijit Das / September 5, 1997

High Court Of Delhi Suresh Desai & Associates vs. CIT Section 256(2) Asst. Year 1980-81 R.C. Lahoti & J.K. Mehra,

Bombay H.C : the aircraft owned by the assessee falls under item E(1) of the Depreciation Table

Avijit Das / August 1, 1997

High Court Of Bombay CIT vs. Kirloskar Oil Engines Section 32(1) Asst. Year 1978-79, 1981-82 Dr. B.P. Saraf & Dr.

Delhi H.C : Whether, on the facts and in the circumstances of the case, the multiplier of 16-1/2 should have been applied to net annual letting value by taking into account the actual expenses of repairs and collections or the statutory expenses under this head according to s. 24 of the IT Act, 1961 ?

Avijit Das / July 25, 1997

High Court Of Delhi Brig. Gurbux Singh vs. Commissioner Of Wealth Tax Section 7 Asst. Year 1974-75, 1975-76, 1976-77 Y.K.

Karnataka H.C : In this petition for a writ of certiorari, the petitioner calls in question an order passed by the Jt. Commr. of Agrl. IT, Bangalore, dt. 27th March, 1989, in suo motu revisional proceedings, whereby he has set aside the assessment order made by the Agrl.

Avijit Das / June 20, 1997

High Court Of Karnataka A.M. Shankare Gowda vs. Agricultural Income Tax Officer & Anr. Section 263 Asst. Year 1981-82 Tirath

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