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Jammu And Kashmir High Court

Sec. 143(3), Section 147

Jammu & Kashmir H. C : The Hon’ble ITAT Amritsar was right in not following the Circular No. 5/2014 of CBDT, New Delhi dated 11.02.2014 wherein the intention of the legislature was clarified

Avijit Das / April 18, 2018

High Court Of Jammu & Kashmir Pr.CIT vs. Jammu Central Coop. Bank Ltd. Ramalingam Sudhakar, Acj Sanjeev Kumar, J. ITA […]

Jammu & Kashmir H.C : The Assessee was not involved in the activity of manufacture when the Assessee was converting raw 24 carat gold into 22 carat gold ornaments

Avijit Das / August 10, 2017

High Court Of Jammu And Kashmir Pr.CITÂ vs. Lakesh Handa Section 80-IB Badar Durrez Ahmed And Ali Mohammad Magrey, JJ. IT

Sec. 260A, Section 260

Jammu & Kashmir H.C : This is an appeal under s. 260A of the IT Act, 1961 (‘the Act’) against the order of the Tribunal dt. 31st Aug., 1999, by which the Tribunal remanded the matter to the CIT(A) to decide the proper gross profit rate to be applied after giving an opportunity of hearing to both the assessee as well as the AO and to pass a fresh order.

Avijit Das / December 7, 2000

High Court Of Jammu & Kashmir Nek Ram Sharma & Co. vs. Income-Tax Appellate Tribunal Sections 260A B.P. Saraf, C.J.

Section 119, Section 80J

Jammu & Kashmir H.C : The letter dt. 2nd Dec., 1974, from the CBDT addressed to the Vice President, Jamnu Forest Lessees’ Association constituted an instruction so as to be binding on the ITO

Avijit Das / November 17, 2000

High Court Of Jammu & Kashmir CIT vs. Abdul Ahad Najar Sections 80J, 119 Asst. Year 1975-76 Dr. B.P. Saraf,

Sec. 32(1), Section 32

Jammu & Kashmir H.C : The order made by the ITO under s. 154 allowing thereunder the depreciation due in respect of the truck, is not an order to rectify a mistake apparent from the records and, is, therefore, unsustainable

Avijit Das / November 17, 2000

High Court Of Jammu & Kashmir CIT vs. Agya Wanti Sections 32(1), 34, 154 Asst. year 1975-76, 1976-77 Dr. B.P.

Sec. 13(1)(b), Section 11, Section 13

Jammu & Kashmir H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right that the trust was not entitled to claim exemption from tax under s. 11 of the IT Act for the income derived from the property held under the trust ?

Avijit Das / November 17, 2000

High Court Of Jammu & Kashmir Ghulam Mohidin Trust vs. CIT Sections 11, 13(1)(a), 13(1)(b) Dr. B.P. Saraf, C.J. &

Jammu & Kashmir H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the assessee is entitled to the benefit of the carry forward of loss determined on the basis of return filed in response to notice under s. 148 of the IT Act.

Avijit Das / November 17, 2000

High Court Of Jammu & Kashmir CIT vs. State Agro Development Corporation Section 147 Asst. year 1975-76 Dr. B.P. Saraf,

Sec. 80P(2)(e), Section 80P

Jammu & Kashmir H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the income of the assessee from commission-cum-incidental charges for handling of chemical fertilizers as the sole agent of the J&K State Government, is exempt from the charge of tax under the provisions of s. 80P(2)(e) of the IT Act, 1961 ?

Avijit Das / November 14, 2000

High Court Of Jammu & Kashmir CIT vs. J&K Co-Operative Supply & Marketing Section 80P(2)(e) Asst. year 1974-75 Dr. B.P.

Jammu & Kashmir H.C : Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the income of the assessee from commission-cum-incidental charges for handling of chemical fertilizers as the sole agent of the J&K State Government, is exempt from the charge of tax under the provisions of s. 80P(2)(e) of the IT Act, 1961 ?

Avijit Das / November 14, 2000

High Court Of Jammu & Kashmir CIT vs. J&K Co-Operative Supply & Marketing Section 80P(2)(e) Asst. year 1974-75 Dr. B.P.

Jammu & Kashmir H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in confirming the order of the CIT(A) quashing the assessment framed by the WTO following the decision of the Jammu & Kashmir High Court in the case of P.C. Oswal vs. S.P. Mehta, WTO (1983) 35 CTR (J&K) 194 : (1983) 142 ITR 574 (J&K) : TC 65R.329 ?

Avijit Das / October 3, 2000

High Court Of Jammu & Kashmir Commissioner Of Wealth Tax vs. Ghulam Mohi-Ud-Din Mutto Sections 1(2), 27(1) Dr. B.P. Saraf,

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