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Cit Vs. Tableware Craft Cottage

Court : Allahabad

Appellant : Cit

Respondent : Tableware Craft Cottage

Subject : Direct Taxation

Reported in : [2005]142TAXMAN88(All)

1. This is an Income Tax Reference under section 256(1) of the Income Tax Act, 1961, in which the following question has been referred to us for our opinion :'Whether, on the facts and in the...

Commissioner of Income-tax Vs. Tableware Craft Cottage

Court : Allahabad

Appellant : Commissioner of Income-tax

Respondent : Tableware Craft Cottage

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256 and 271(1)

Reported in : [1991]188ITR350(All)

B.P. Jeevan Reddy, C.J. 1. Under Section 256(2) of the Income-tax Act, 1961, the Tribunal has stated the following two questions :'(1) Whether, on the facts and in the circumstances of the case, the onus placed...