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Cit Vs. Md. Ehtesam

Court : Patna

Appellant : Cit

Respondent : Md. Ehtesam

Subject : Direct Taxation

Nagendra Rai, J. The point involved in all the cases under reference being the same, they have been heard together and are being disposed of accordingly.2. This is reference under section 256(2) of the Income Tax...

Commissioner of Income Tax Vs. Md. Ehtesam and anr.

Court : Patna

Appellant : Commissioner of Income Tax

Respondent : Md. Ehtesam and anr.

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1)

Nagendra Rai, J.1. The point involved in all the cases under reference being the same, they have been heard together and are being disposed of accordingly.2. This is reference under Section 256(2) of the Income-tax Act,...