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Punjab Distilling Industries Ltd. Vs. Commissioner of Income-tax, Punj ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [1963]48ITR288(P& H)

TEK CHAND J. - The following four question of law have been referred to the Full Bench :'(1) Whether the provisions of section 2(6A)(d) of the Indian Income-tax Act are ultra vires the Central Legislature ?(2)...

Pritam Singh Vs. Assistant Controller of Estate Duty

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Hindu Succession Act, 1956 - Sections 4; Estate Duty Act, 1953 - Sections 7, 6, 30, 39 and 59; Income Tax Act, 1922 - Sections 34(1) and 147; Punjab Laws Act, 1972 - Sections 5; Income Tax Act, 1961

Reported in : [1976]103ITR661(P& H)

Advocate for Respondent : D.N. Awasthy and; B.K. Jhingan, Advs.

Pritam Singh Pattar, J. 1. This is a petition filed under Article 226 of the Constitution of India by Pritam Singh, petitioner, to quash the notice dated October 8, 1974, annexure 'P-2' to the writ petition,...

Om Parkash Jindal and anr. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132, 132(1), 132(3) and 132(5); Income Tax Rules, 1962 - Rule 112A

Reported in : [1976]104ITR389(P& H)

Advocate for Respondent : D.N. Awasthy and; B.K. Jhingan, Advs.

Muni Lal Verma, J. 1. The circumstances, relevant and as alleged by the petitioners, leading to this writ petition may be briefly stated as under: In pursuance of the authorisation issued by the Director of Inspection...

Raj Singh Baldev Kishan Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2)

Reported in : [1969]72ITR735(P& H)

Advocate for Respondent : D.N. Awasthy and; B.S. Gupta, Advs.

1. At the instance of the assessee, the Income-tax Appellate Tribunal, (Delhi Bench 'B'), has referred the following question of law for our opinion :'Whether, in the facts and circumstances of the case, the sum ofRs....

Sohinder Singh and Bros. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

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

Reported in : (1979)9CTR(P& H)23; [1980]121ITR834(P& H)

Advocate for Respondent : D.N. Awasthy and; D.K. Jhingan, Advs.

A.S. Bains, J. 1. At the instance of M/s. Sohinder Singh and Brothers, Jullundur, the assessee, the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as ' the Tribunal '), has referred under Section 256(1)...

Watkins Mayor (Agrico) P. Ltd. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 33 and 40

Reported in : (1979)10CTR(P& H)110; [1979]117ITR202(P& H)

Advocate for Respondent : D.N. Awasthy and; B.K. Jhingan, Advs.

A.S. Bains, J.1. The following two questions arising out of the Tribunal's order dated June 30, 1973, passed in I.T.A. No. 1074 of 1971-72 have been referred for the opinion of this court:'(1) Whether, on the...

Seth Brothers Vs. Commissioner of Income-tax and anr.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132; Income Tax (Amendment) Act, 1965 - Sections 6 and 132(8)

Reported in : [1973]90ITR191(P& H)

Advocate for Respondent : D.N. Awasthi, Adv.

Prem Chand Jain, J.1. M/s. Seth Brothers through Manmohau Nath, one of the partners of the said concern, have filed this petition under Articles 226 and 227 of the Constitution of India for the issuance of...

Harjas Rai Vs. Commissioner of Income-tax and anr.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(2), 139(8), 148, 271, 271(1) and 273A

Reported in : (1982)26CTR(P& H)51; [1982]138ITR77(P& H)

Advocate for Respondent : D.N. Awasthy, Adv.

Sukhdev Singh Rang, J.1. This judgment will dispose of Civil Writ Petitions Nos. 4170, 4171, 4172 of 1979, as similar questions of law and fact have been raised in these petitions. A reference to the facts...

Ambala Cantt. Electric Supply Corporation Ltd. Vs. Commissioner of Inc ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Indian Electricity Act, 1910 - Sections 6(1) and 7A(4); Industrial Disputes Act, 1947 - Sections 25F, 25FF; Income Tax Act, 1961 - Sections 28, 37, 48, 256 and 256(1)

Reported in : (1981)25CTR(P& H)361; [1982]133ITR343(P& H)

Advocate for Respondent : D.N. Awasthy and; B.K. Jhingan, Advs.

K.S. Tiwana, J.1. The facts necessitating these references, to this court are that the Ambala Electric Supply Corporation Ltd., Ambala Cantt. (hereinafter referred to as ' the assessee '), had been carrying on the business of...

Jai Singh Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148

Reported in : (1982)28CTR(P& H)14; [1982]136ITR895(P& H)

Advocate for Respondent : D.N. Awasthy and; B.K. Jhingan, Advs.

Surinder Singh, J.1. The applicant-assessee required the Income-tax Appellate Tribunal (Amritsar Bench), to refer to this court certain questions of law under Section 256(1) of the I.T. Act, which questions, according to the applicant, arose out...