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255 ITR

Punjab & Haryana H.C : For the purposes of computing the interest payable under s. 140A, the tax on the total income as declared in the return referred to in that section

Avijit Das / March 20, 2002

High Court Of Punjab & Haryana Raj Kumar Singal vs. Union Of India & Ors. Sections 234B, Expln. 1, Art. […]

Sec. 260A, Section 260

Madhya Pradesh H.C : The applicant was the appellant of IT Appeal No. 24 of 2001 out of which this application arises.

Avijit Das / March 18, 2002

High Court Of Madhya Pradesh : Indore Bench Shrinath Buliyan Refinery vs. CIT Section 260A(7), CPC ORDER 41, CPC RULE

Sec. 153(3)(ii), Section 153

Calcutta H.C : Where the assessment, reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under ss. 250, 254, 260, 262, 263 or 264 or in an order of any Court in a proceeding otherwise than by way of appeal or reference under this Act.

Avijit Das / March 15, 2002

High Court Of Calcutta Ashoka Marketing Ltd. vs. Income Tax Officer & Ors. Section 153(3)(ii) Asst. Year 1975-76 Amitava Lala,

Sec. 28(i), Sec. 37(1), Sec. 40A(7), Sec. 43(1), Section 28, Section 40A

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the CIT(A) deleting a sum of Rs. 11,08,658 on account of gratuity payable to the employees on transfer to Telecommunication Department of the State Government ?

Avijit Das / March 14, 2002

High Court Of Calcutta CIT vs. PEICO Electronics & Electricals Ltd. Sections 28(i), 37(1), 40A(7), 43(1) Asst. Year 1981-82 Ajoy

Income Tax Case Laws

S.C : Noticing the cleavage in views expressed in several decisions rendered by Benches of three learned Judges, two learned Judges referred the matter to a Bench of three Judges, and by order dt. 30th Oct., 2001

Avijit Das / March 13, 2002

Supreme Court Of India Padmasundara Rao (Decd.) & Ors. vs. State Of Tamil Nadu & Ors. S.P. Bharucha, C.J.; R.C.

Section 143, Section 154

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in dismissing the Departmental appeal by accepting the cross-objection of the assessee without deciding the correctness of the finding of the CIT(A) which was challenged by the Department before the Tribunal ?

Avijit Das / March 13, 2002

High Court Of Calcutta CIT vs. Hindustan Coconut Oil Mill Sections 143, 154 Asst. Year 1984-85 Ajoy Nath Ray &

Punjab & Haryana H.C : Can proceedings under s. 154 of the IT Act, 1961, for rectification of the intimation under s. 143(1) (a) be initiated after the AO has given a notice under s. 143(2) to the assessee?

Avijit Das / March 8, 2002

High Court Of Punjab & Haryana CIT vs. Arihant Industries Ltd. Sections 143(2), 154 Asst. Year 1990-91 Jawahar Lal Gupta

Calcutta H.C : This is an application for recall of an ex parte order passed on 13th Feb., 2001, when a reference Bench of our High Court passed an order under s. 256(2) causing three questions to be referred to itself.

Avijit Das / March 8, 2002

High Court Of Calcutta CIT vs. ABC India Ltd. Section 256 Ajoy Nath Ray & Maharaj Sinha, JJ. G.A. No.

Kerala H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law and fact in holding that the reopening of the assessment after a lapse of four years under s. 143(3) r/w s. 147 (a) of the IT Act, 1961, is invalid and illegal and therefore the addition made in the reassessment cannot be confirmed ?

Avijit Das / March 8, 2002

High Court Of Kerala CIT vs. Siva Traders Sections 147 Asst. Year 1986-87 V.P. Mohan Kumar & K.K. Denesan, JJ.

Sec. 37(3), Section 145, Section 37

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was justified in deleting the disallowance of Rs. 92,219 made under r. 6D of the IT Rules r/w s. 37(3) of the IT Act?

Avijit Das / March 1, 2002

High Court Of Calcutta CIT vs. General Electric Co. Of India Ltd. Sections 37(3), 145, Rule 6D Ajoy Nath Ray

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