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Commissioner of Income Tax Vs. A.T. Balakrishnan

Court : Chennai

Subject : Direct Taxation

Reported in : (1998)148CTR(Mad)618

N.V. BALASUBRAMAAMAN, J.In the above batch of tax cases, following questions of law arising under IT Act, 1961 as well as under the WT Act, 1957 for certain assessment years in respect of some of the...

Premier Insurance Company Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Schedule - Rule 5

Reported in : [1977]109ITR637(Mad)

Advocate for Respondent : J. Jayaraman and ;Nalini Chidambaram, Advs.

Ismail, J.1. The Income-tax Appellate Tribunal, Madras Bench, under Section 256(1) of the Income-tax Act, 1961, has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances...

Venkatesh Emporium Vs. Commissioner of Income-tax, Tamil Nadu

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40

Reported in : [1982]137ITR593(Mad)

Advocate for Respondent : J. Jayaraman, Adv.

Balasubrahmanyan, J. 1. The assessee in these cases is a firm by name M/s. Venkatesh Emporium. The firm consists of three partners of whom K. Venkatesan is one with a 40% share therin. He is a...

Lakshmi Card Clothing Mfg. Co. Pvt. Ltd. Vs. Commissioner of Income-ta ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 37(1)

Reported in : [1984]149ITR717(Mad)

Advocate for Respondent : J. Jayaraman and ;Nalini Chidambarm, Advs.

Ramanujam, J. 1. The assessee-company had entered into a collaboration agreement dated February 23, 1961, with one M/s. Graf Sales of Switzerland (hereinafter referred to as the 'foreign company'). As per clause 9 of the said...

S. Arunagiri Chettiar Vs. Third Income-tax Officer and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Indian Partnership Act, 1932 - Sections 25; Income Tax Act, 1961 - Sections 185(1), 187(2), 189(1) and 189(3)

Reported in : [1979]117ITR308(Mad)

Advocate for Respondent : J. Jayaraman and ;Nalini Chidambaram, Advs.

Mohan, J. 1. These writ petitions are for prohibition prohibiting the respondents herein from taking recovery proceedings against the petitioner under the provisions of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), relating to...

R. Parthasarathy Vs. Controller of Estate Duty

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 9, 34(3) and 34(4)

Reported in : [1980]124ITR844(Mad)

Advocate for Respondent : J. Jayaraman and Nalini Chidambaram, Advs.

Ismail, J. 1. One Ramabadra Iyer died on October 14, 1962, and the proceedings relate to the assessment to estate duty of his dutiable estate. He and his paternal cousin, Kasivisvanatha Iyer, originally constituted an HUF....

T.R. Rajakumari Vs. Tax Recovery Commissioner and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 226(3) - Schedule - Rule 28

Reported in : [1979]116ITR306(Mad)

Advocate for Respondent : J. Jayaraman and ;Nalini Chidambaram, Advs.

Mohan, J.1. This writ petition is for certiorari to quash the proceedings in T.R.C. No. 1 of 1974, on the file of the Tax Recovery Commissioner, Madras-I, Madras, dated February 11, 1975.2. The short facts are...

A. Harikrishnan Vs. the Registrar and Others

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269 (UA), (UB), (UC) and (UL) and 276 (AB)

Reported in : [1991]192ITR391(Mad)

Advocate for Respondent : J. Jayaraman, Adv.

Govindasamy, J. 1. The petitioner has filed the above writ petition for issue of a writ of certiorari to call for the records relating to the order dated February 15, 1989, in Application No. 686 of...

Asa John Devinathan and anr. Vs. Addl. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147

Reported in : (1980)16CTR(Mad)260; [1980]126ITR270(Mad)

Advocate for Respondent : J. Jayaraman and ;Nalini Chidambaram, Advs.

Sethuraman, J. 1. T.C. No. 119 of 1975 is a consolidated reference by the Income-tax Appellate Tribunal under Section 256(1) of the I.T. Act, 1961, hereinafter referred to as 'the Act', for the assessment years 1957-58...

Sivanandiia Steels Ltd. Vs. Central Board of Direct Taxes and ors.

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)151CTR(Mad)569

ORDERRAJH 4 J.By consent of parties, the main writ petitions themselves are taken up for final disposal.2. These batch of writ petitions have been filed by different assessees majority of them under the IT Act, praying...