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Cit Vs. Export House

Court : Punjab and Haryana

Appellant : Cit

Respondent : Export House

Subject : Direct Taxation

Reported in : (2002)175CTR(P& H)137

N.K Sud, J.At the instance of the revenue, the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as the Tribunal), has referred the following questions of law, for the opinion of this court :'1....

Commissioner of Income-tax Vs. Export House

Court : Punjab and Haryana

Appellant : Commissioner of Income-tax

Respondent : Export House

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B, 35B(1) and 263

Reported in : [2002]256ITR603(P& H)

N.K. Sud, J. 1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (for short 'the Tribunal'), has referred the following questions of law, for the opinion of this court :'1. Whether,...

Additional Commissioner of Income-tax, Madras-1 Vs. Chillies Export Ho ...

Court : Chennai

Appellant : Additional Commissioner of Income-tax, Madras-1

Respondent : Chillies Export House Ltd.

Subject : Direct Taxation

Reported in : [1978]115ITR73(Mad)

MOHAN J. - The question that has been referred to us for decision by the Income-tax Appellate Tribunal, Madras Bench, Madras, is :'Whether in the facts and in the circumstances of the case, the Appellate Tribunal...

Commissioner of Income-tax Vs. Chillies Export House Ltd.

Court : Chennai

Appellant : Commissioner of Income-tax

Respondent : Chillies Export House Ltd.

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 35B and 35B(1)

Reported in : [2002]253ITR327(Mad)

R. Jayasimha Babu, J. 1. The assessment year is 1983-84. While counsel for the assessee contended that the law laid down by this court in the case of CIT v. Sivanandha Steels Ltd. : [2000]243ITR770(Mad) applies...

Commissioner of Income-tax Vs. Bafekyh Export House

Court : Kerala

Appellant : Commissioner of Income-tax

Respondent : Bafekyh Export House

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : [2000]243ITR835(Ker)

Arijit Pasayat, C.J.1. These three reference applications relate to the identical questions. Therefore, they are taken up together for disposal.2. The assessment years involved are 1983-84 and 1984-85, The Tribunal held that the onus relating to...

Commissioner of Income-tax Vs. Shree Export House Ltd.

Court : Kolkata

Appellant : Commissioner of Income-tax

Respondent : Shree Export House Ltd.

Subject : Direct Taxation

Acts : Income Tax Act, 1961

Reported in : [1992]194ITR695(Cal)

Suhas Chandra Sen, J.1. The Tribunal has referred the following two questions of law to this court under Section 256(1) of the Income-tax Act, 1961 :'1. Whether, on the facts and in the circumstances of the...