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Commissioner of Income-tax Vs. Jodhan Real Estate Development Co. P. L ...

Court : Rajasthan

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 3; Finance Act, 1983 - Sections 40 and 40(3); Finance Act, 1988 - Sections 87

Reported in : [2003]259ITR79(Raj); 2003(2)WLN515

Advocate for Respondent : Rejendra Mehta, Adv.

N.N. Mathur, J. 1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, has made the instant reference under Section 27(1) of the Wealth-tax Act, 1957, seeking opinion of this court on the following questions : '1. Whether,...

Chhayaben Suhashbhai Vs. Commissioner of Wealth-tax

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth-Tax Rules, 1957 - Rule 1B

Reported in : [2002]258ITR624(Guj)

Advocate for Respondent : Tanvish Bhatt, Adv.

M.S. Shah, J.1. In this reference at the instance of the assessee, the following questions are referred for our opinion :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was right...

Commissioner of Wealth Tax Vs. Chhail Behari Lal

Court : Allahabad

Subject : Direct Taxation

Reported in : (1998)148CTR(All)299

By the CourtAt the instance of the Commissioner of Wealth Tax, Agra, the Tribunal (Delhi `D' Bench, Delhi), has referred the following questions for the opinion of this court under section 27(1) of the Wealth Tax...

Anju Das and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Property

Acts : Patna Regional Development Authority (Disposal of Land) Rules, 1978 - Rule 17

Advocate for Respondent : Sharvan Kumar, Sr. Adv. and Rajiv Nayan Singh, Adv.H.S. Himkar, Adv.

Aftab Alam, J. 1. There are six petitioners before this Court who are the settlees/occupants of different flats in Blocks 'I' and 'J' situate at Rajendra Nagar, a residential colony in the town of Patna. They...

Commissioner of Wealth-tax Vs. S.D. Narayansa

Court : Karnataka

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 27(3); Wealth Tax Rules, 1957 - Rule 1BB

Reported in : (2000)161CTR(Kar)366; ILR2000KAR2553; [2000]244ITR593(KAR); [2000]244ITR593(Karn)

Advocate for Respondent : None

T.N. Vallinayagam, J. 1. The arguments of learned standing counsel for the Department are heard. 2. In this petition, a prayer is made to direct the Income-tax Appellate Tribunal to refer the following question of law...

Cwt Vs. Smt. Nirmala Rani

Court : Allahabad

Subject : Direct Taxation

Reported in : [2002]123TAXMAN582(All)

ORDERIn this case the following question has been sought to be answered :'Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the valuation of the property...

Commissioner of Wealth-tax Vs. Hira Lal Mehra

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth-tax Rules, 1957 - Rule 1BB

Reported in : [1999]235ITR561(P& H)

Advocate for Respondent : None

Ashok Bhan, J.1. The Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, at the instance of the Revenue has referred the following question of law to this court under Section 27(1) of the Wealth-tax Act, 1957, (hereinafter referred...

Commissioner of Wealth Tax Vs. Hira Lal MehrA.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1997)143CTR(P& H)87

ASHOK BHAN, J. :The Tribunal, Amritsar Bench, Amritsar, at the instance of the Revenue has referred the following question of law to this Court under s. 27(1) of the WT Act, 1957 (hereinafter referred to as...

Brig. Gurbux Singh Vs. Commissioner of Wealth-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1962 - Sections 7; Income Tax Act, 1961 - Sections 22, 23 and 24; Wealth Tax Act, 1957 - Sections 7, 7(1), 16A, 27(3), 46 and 46(2)

Reported in : ILR1997Delhi252; [1998]230ITR166(Delhi)

D.K. Jain, J.1. At the instance of the assessee, pursuant to the direction under section 27(3) of the Wealth-tax Act, 1957 (for short the Act), the Income-tax Appellate Tribunal has referred the following common question relating...

Gurbux Singh Vs. Commissioner of Wealth-tax

Court : Delhi

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 27(3)

Reported in : 70(1997)DLT15; 1997(43)DRJ69

D.K. Jain, J. (1) At the instance of the assessee, pursuant to the direction under Section 27(3) of the Wealth Tax Act, 1957, (for short the Act) the Income Tax Appellate Tribunal has referred the following...