Advanced Search Results

Commissioner of Income-tax Vs. Hindustan Malleable and Forgings Ltd.

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(8), 215 and 246

Advocate for Respondent : K.N. Jain, Senior Adv. and Vikash Jain, Adv.

S.K. Singh, J. 1. Both the references under Section 256(1) of the Income-tax Act, 1961, have been made by the Income tax Appellate Tribunal, Patna Bench, Patna, at the instance of the Commissioner of Income-tax, Bihar...

Commissioner of Income-tax Vs. Western India Sales and Services

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(2) and 260; Central Sales Tax Act, 1956 - Sections 3, 6(1) and 6(2); Requisitioned Land (Continuance of Powers) Act, 1947

Advocate for Respondent : K.N. Jain and Villash Jain, Advs.

G.C. Bharuka, J. 1. In this reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter 'the Act' only), opinion needs to he rendered in respect of the following question : 'Whether, on the facts and...

Commissioner of Income-tax Vs. Justice S.B. Sinha

Court : Patna

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 254, 256, 256(1), 256(2) and 269

Advocate for Respondent : K.N. Jain, Binod Poddar and Biren Poddar, Advs.

Sachchidanand Jha, J. 1. This application under Section 256(2) of the Income-tax Act, 1961 (in short 'the Act'), at the instance of the Revenue arises out of the appellate order of the Income-tax Appellate Tribunal, 'D'...

Anil Kapoor Vs. Ved Prakash Sehgal and Others

Court : Delhi

Subject : Education

1. Plaintiff has filed the present suit for specific performance of a Receipt-cum-Agreement dated 26.7.2000 (hereinafter referred to as Agreement ).In the alternate, the plaintiff seeks recovery of damages to the tune of Rs.1.55 crores, the...

Tata Steel Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Bihar Finance Act, 1981 - Sections 3, 3(1), 4, 12, 12(2), 13, 13(1), 13(2), 13(3) and 49; Bihar Electricity Act, 1948; Bihar Finance Rules - Rule 13; Constitution of India - Articles 14, 301 and 304

Reported in : 2009(57)BLJR2763

Advocate for Respondent : R. Krishna, Sr. S.C.I and; Rajiv Ranjan, Adv.

M.Y. Eqbal, J.1. In these two writ petitions, since common questions of law are invoked, hence they have been heard together and are disposed of by this common judgment.2. In W.P. (T) No. 71 of 2009,...

Neo Carbon Pvt. Limited Vs. State of Bihar and anr.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 2, 4, 14, 16, 16(1), 16(2) and 24; Central Sales Tax Act; Bihar Value Added Tax Rules, 2005 - Rules 12, 12(1) and 19

Advocate for Respondent : Ray Shivaji Nath, AAG4 and Rajesh Sinha, JC to AAG4

Aftab Alam, J.1. The question that arises for consideration in these two cases is whether it is permissible to claim adjustment of Central Sales Tax (CST) payable on sales of goods in course of Inter State...

Indian Oil Corporation Limited and anr. and Harinagar Sugar Mills Limi ...

Court : Patna

Subject : Sales Tax/VAT

Aftab Alam, J.1. These two writ petitions challenging the constitutional validity of the Bihar Entry Tax Act were taken up for hearing in light of the direction of the Supreme Court in order dated July 14,...

Commissioner of Wealth-tax Vs. Smt. Sudha Devi Khaitan

Court : Patna

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 17, 18 and 27; Voluntary Disclosure of Income and Wealth Act, 1976 - Sections 5, 15, 15(1) and 15(5); Voluntary Disclosure of Income and Wealth Ordinance, 1975

Aftab Alam, J. 1. Tax Cases Nos. 2 and 3 of 1983 relate to the assessment years 1970-71 and 1971-72, respectively. They have come to this court on reference made under Section 27(1) of the Wealth-tax...

B.S. Enterprises Vs. State of Bihar and ors.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 14, 16, 16(1), 24, 56(2), 93, 94 and 95; Bihar Finance Act, 1981; Bihar Finance Act, 2006; Central Sales Tax Act - Sections 8(4), 13(3), 13(4) and 15; Mysore Sales Tax Act - Sections 5(4); Bihar Value Added Tax Rules - Rules 13, 56, 56(1) and 56(2); Land Ceiling Act; High Denomination Bank Notes (Demonetisation) Act, 1978; Bihar Value Added Tax Ordinance, 2005 - Sections 1(3) and 2 to 99; Mysore Sales Tax Rules - Rule 39A(2) and 39A(3); Bihar Sales Tax Rules, 1983 - Rule 35; Prevention of Food Adulteration Rules - Rules 7(3) and 9; Central Sales Tax (Kerala) Rules - Rule 6(1)

Advocate for Respondent : P.K. Shahi, Adv. General, Rai Shivaji Nath, A.A.G., Raj Nandan Prasad, Vikash Kumar and Purnendu Singh, Advs.

Aftab Alam, J.1. Whether Rule 56 of the Bihar Value Added Tax Rule, 2005 can be so read as to give the prescribed authority the discretion to extend, in appropriate cases, the period for furnishing details...

B.K. Jaiswal and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales TaxConstitution

Acts : Bihar Finance Act, 1981; Income Tax Act - Sections 206C

Advocate for Respondent : S.A. Narain, Adv.-General and V.N. Sinha, Government Pleader IX

Ravi S. Dhavan, C.J. and Aftab Alam, J. 1. The four writ petitions in this batch, which are quite identical to each other, seem to have taken a curious course. The writ petitions were filed challenging...