266 ITR – taxcaselaw.com

S.C : Prosecution was launched against the appellants for alleged concealment of income and thereby willfully attempting to evade tax, and for making false statement on verification in terms of s. 276C of the IT Act, 1961 (in short the ‘Act’), relating to the asst. yr. 1988-89

Supreme Court Of India Ashirvad Enterprises & Ors. vs. State Of Bihar & Anr. Sections 245H, 276C Asst. Year 1988-89 Doraiswamy Raju & Arijit Pasayat, JJ. Criminal Appeal Nos. 736 & 737 of 1998 22nd March, 2004 Counsel Appeared S.K. Gupta, D.V. Pathy & Anurag Pandey, for the Appellants : H.L. Agrawal with Kumar Rajesh Singh …

S.C : For the asst. yr. 1996-97 the appellants filed a return of income declaring nil income.

Supreme Court Of India IPCA Laboratory Ltd. vs. DCIT Sections 80AB, 80B(5), 80HHC(3) Asst. Year 1996-97 S.N. Variava & H.K. Sema, JJ. Civil Appeal No. 1697 of 2003 11th March, 2004 Counsel Appeared Sohrab E. Dastur with F.V. Irani & Rustom B. Hathikhanawala, for the Appellant : Rajiv Tyagi, Tufail A. Khan & B.V. Balram Das, …

Allahabad H.C : the petitioner has also challenged the order dt. 19th March, 1994 (vide Annex. 6 to the petition), by which the return filed under s. 139(1) in compliance of notice under s. 148 has not been accepted

High Court Of Allahabad Jhunjhunwala Vanaspati Ltd. vs. Assistant Commissioner Of Income Tax Sections 148 Asst. Year 1990-91 M. Katju & Mrs. Poonam Srivastava, JJ. Civil Misc. Writ Petn. No. 387 of 1994 24th February, 2004 Counsel Appeared S.P. Gupta, Rajesh Kumar & R.R. Agrawal, for the Petitioner : Bharatji Agrawal, for the Respondent JUDGMENT M. …

Madras H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee could file a revised return under s. 139(5) claiming a higher amount of business loss to be carried forward after filing the return of loss within the due date prescribed under s. 139 (3)?

High Court Of Madras CIT vs. Periyar District Co-Operative Milk Producers Union Ltd. Sections 139(3), 139(5) Asst. Year 1991-92 A.S. Venkatachalamoorthy & P.K. Misra, JJ. Tax Case No. 91 of 2004 23rd February, 2004 Counsel Appeared K. Subramaniam, for the Appellant JUDGMENT P.K. Misra, J. : This appeal has been filed by the CIT, Coimbatore, under …

Allahabad H.C : This writ petition has been filed for quashing the impugned directions and notice dt. 23rd March, 1994 (Annexs. 5 and 6 to the petition), under s. 142(2A) of the IT Act, 1961

High Court Of Allahabad Jhunjhunwala Vanaspati Ltd. vs. Assistant Commissioner Of Income Tax & Anr. Sections 142(2A) Asst. Year 1990-91 M. Katju & Mrs. Poonam Srivastava, JJ. Civil Misc. Writ Petn. No. 388 of 1994 17th February, 2004 Counsel Appeared S.P. Gupta, Rajesh Kumar & Rakesh Ranjan Agrawal, for the Petitioner : Bharatji Agrawal & A.M. …

Allahabad H.C : The petitioners have challenged the validity of the warrant of authorisation under s. 132(1) of the IT Act, 1961, and the initiation of block assessment proceedings, by issue of notice under s. 158BC of the Act by respondent No. 5, and continuation thereof by respondent No. 6 by issue of notice dt. 26th Oct., 2002, under s. 142(1)

High Court Of Allahabad Dr. (Mrs.) Anita Sahai vs. Director Of Income Tax (Investigation) & Ors. Sections 131(1A), 132(1) M. Katju & Mrs. Poonam Srivastava, JJ. Civil Misc. Writ Petn. No. 3004 of 2002 6th February, 2004 Counsel Appeared Dhruv Agarwal, for the Petitioners : A.N. Mahajan, for the Respondents JUDGMENT M. Katju, J. : Heard …

Punjab & Haryana H.C : This writ petition has been filed for issuance of a writ in the nature of mandamus directing the respondents to release the jewellery which had been seized during the search of the two lockers of the petitioner on 17th Sept., 1996 and 24th Sept., 1996.

High Court Of Punjab & Haryana Naresh Kumar Kohli vs. CIT & Anr. Sections 132B N.K. Sud & J.S. Narang, JJ. Civil Writ Petn. No. 10605 of 2003 23rd January, 2004 Counsel Appeared Salil Kapoor, for the Petitioner : Dr. N.L. Sharda, for the Respondents JUDGMENT N.K. Sud, J. : This writ petition has been filed …

Gujarat H.C : Whether, the Tribunal is right in law and on facts in deleting the interest charged under s.216 of the IT Act amounting to Rs. 11,940?

High Court Of Gujarat CIT vs. Synbiotics Ltd. Sections 216 Asst. Year 1974-75 M.S. Shah & A.M. Kapadia, JJ. IT Ref. No. 85 of 1992 22nd January, 2004 Counsel Appeared Manish R. Bhatt, for the Petitioner : R.K. Patel, for the Respondent JUDGMENT M.S. SHAH, J. : In this reference at the instance of the Revenue, …

Allahabad H.C : The application for interim relief has not been entertained for want of statutory provision to grant interim relief

High Court Of Allahabad Bulk India Transport Co. vs. CIT & Ors. Section 251 Dr. B.S. Chauhan & Arun Tandon, JJ. Civil Misc. Writ Petn. No. 52 of 2004 19th January, 2004 JUDGMENT By the court : The controversy involved in this case lies in a very narrow compass. Against the assessment order, the petitioner has …

Calcutta H.C : This is an appeal under s. 260A of the IT Act, 1961, challenging the judgment and order passed by the Tribunal on 14th Jan., 2003, dealing with the assessment of income of the petitioner-company for the asst. yr. 1996-97.

High Court Of Calcutta Jagatdal Jute & Industries Ltd. vs. CIT & Anr. Sections 154 Asst. Year 1996-97 Aloke Chakrabarty & S.K. Gupta, JJ. IT Appeal No. 156 of 2003 16th January, 2004 Counsel Appeared N.K. Poddar & V. Tebriwal, for the Appellant : Mehir Bhattacharjee & Shyamal Dutt, for the Respondents JUDGMENT Aloke Chakrabarti, J. …

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