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Sarabjit Singh Vs. the Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act 1961 - Sections 144B

Reported in : 1998IVAD(Delhi)513; 74(1998)DLT448; 1998(46)DRJ446; [1998]234ITR641(Delhi)

Advocate for Respondent : Mr. B. Gupta, Senior Standing Counsel and ; Mr. R.N. Verma, Adv.

ORDERD.K.Jain, J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal(hereinafter referred to as the Tribunal), Delhi Bench 'E', re-ferred to this Court the following question of law pertaining to the as-sessment year 1976-77,...

A.H. Dalmia Vs. Commissioner of Wealth-tax, New Delhi

Court : Delhi

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2 and 27(1); Compulsory Deposit Scheme (Income Tax Payers) Act, 1974; Income-tax Act, 1961 - Sections 156

Reported in : 1998IIAD(Delhi)295; 1998(45)DRJ24; [1998]232ITR921(Delhi)

Advocate for Respondent : Mr. B. Gupta, ; Mr. R.D. Jolly and ; Mr. A.K. Jha, Advs

ORDERD.K. Jain, J.1. In this batch of fifteen references, at the instance of the assesses, the following two questions arising out of its consolidated order have been referred by the Income-tax Appellate Tribunal under Section 27(1)...

Sri Venkatesa Paper and Boards Vs. the Dy. Commissioner of I.T.

Court : Income Tax Appellate Tribunal ITAT Chennai

Subject : Direct Taxation

Reported in : (2006)99TTJ(Chennai)450

1. These appeals of the Assessee are directed against the common order of the C.I.T. (Appeals)-II, Coimbatore dated 10.6.2002. The relevant assessment years involved in these appeals are 1995-96 and 1996-97.2. The only common issue in...

Commissioner of Income Tax Vs. A.R.J. Security Printers

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80I and 260A

Reported in : (2003)183CTR(Del)323; [2003]264ITR276(Delhi)

Advocate for Respondent : B. Gupta, Adv.

D.K. Jain, J. 1. These three appeals, by the Revenue, under Section 260A of the IT Act, 1961 (for short 'the Act') are directed against the orders passed by the Tribunal, New Delhi (for short 'the...

Cit Vs. A. R. J. Security Printers

Court : Delhi

Subject : Direct Taxation

Reported in : [2003]131TAXMAN297(Delhi)

Advocate for Respondent : Mr. Gupta

D.K. Jain, J.These three appeals, by the revenue, under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') are directed against the orders passed by the Income Tax Appellate Tribunal, New...

Commissioner of Income-tax Vs. Modi Industries Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 14, 22, 23, 24, 25, 26, 27, 38 and 38(1)

Reported in : 1994IIAD(Delhi)396; (1994)116CTR(Del)353; 54(1994)DLT446; 1994(29)DRJ225; [1994]210ITR1(Delhi)

Advocate for Respondent : G.C. Sharma, Adv.

D. K. Jain, J. 1. In these two references, at the instance of the Revenue, on a direction issued by the Allahabad High Court under section section 256(2) of the Income-tax Act, 1961 (in short, 'the...

Ashoka Woollen Mills Vs. Inspecting Assistant Commissioner of Income-t ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 155 and 271(1)

Reported in : [1995]215ITR573(Delhi)

Advocate for Respondent : Deokinandan, Adv.

D.K. Jain, J.1. By this writ petition under article 226 of the Constitution of India, the petitioner (hereinafter referred to as 'the assessee'), seeks a writ, order or direction in the nature of certiorari quashing the...

M.S. Nulon India Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 264 - Schedule - Article 226

Reported in : [1996]219ITR736(Delhi)

Advocate for Respondent : B. Gupta and ; D.C. Taneja, Advs.

D.P. Wadhwa, J.1. This petition under article 226 of the Constitution is directed against the order dated April 27, 1994, passed by the Commissioner of Income-tax, Delhi-III, New Delhi, under section 264 of the Income-tax Act,...

A.H. Dalmia and ors. Vs. Commissioner of Wealth Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)153CTR(Del)461

D.K. Jain, J.In this batch of fifteen references, at the instance of the assessees, the following two questions arising out of its consolidated order have been referred by the Income Tax Appellate Tribunal under section 27(1)...

J. Lalhmingliana and Others Vs. Union of India and Others

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(45), 5, 10, 10(26), 10(26A) and 28

Reported in : (1989)77CTR(Del)101; ILR1988Delhi522b; [1989]177ITR24(Delhi)

Leila Seth, J.1. The question in issue in this case is whether the petitioners, who are members of 'Scheduled Tribes', are entitled to the benefits of exemption under section 10(26)(a) of the Income-tax Act (hereinafter referred...