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Cit Vs. Associated Electrical Agencies

Court : Chennai

Appellant : Cit

Respondent : Associated Electrical Agencies

Subject : Direct Taxation

Reported in : [2004]135TAXMAN12(Mad)

R. Jayasimha Babu, J.The assessment year is 1992-93. The questions referred to us for consideration are :-'1. Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law and...

Commissioner of Income-tax Vs. Associated Electrical Agencies and anr.

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Associated Electrical Agencies and anr.

Subject : CompanyDirect Taxation

Acts : Income Tax Act, 1961 - Sections 37

Reported in : (2004)187CTR(Mad)640; [2004]266ITR63(Mad)

R. Jayasimha Babu, J.1. The assessment year is 1992-93. The questions referred to us for consideration are :'1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law...

Commissioner of Income Tax Vs. Associated Electrical Agencies

Court : Chennai

Appellant : Commissioner of Income Tax

Respondent : Associated Electrical Agencies

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B, 119, 143(3) and 260A; Gift Tax Act

Reported in : (2008)214CTR(Mad)518; [2007]295ITR496(Mad)

K. Raviraja Pandian, J.1. The assessee was an unregistered firm. For the asst. yr. 1991-92, the assessment of the assessee was completed under Section 143(3) of the IT Act on 29th March, 1994 on a total...