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Hooghly Mills Co. Ltd. Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Sep-29-1984
Direct Taxation
(1985)13ITD173(Kol.)
1. These appeals are by the assessee in which common points are raised and the facts are identical. Accordingly, the counsels of both the sides have addressed us in one set. We, accordingly, consolidate the appeals...
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Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Mar-01-1983
Direct Taxation
(1983)5ITD338(Kol.)
1. This appeal has been filed by the assessee against the order of the Commissioner (Appeals) dated 10-8-1981 by which he rectified the order passed by the AAC.2. The STO while making the assessment under Section...
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Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Feb-21-1983
Direct Taxation
(1983)5ITD301(Kol.)
1. The first ground by the assessee in the present appeal is that the assessment order passed under Section 143(3)/144B of the Income-tax Act, 1961 ('the Act'), is time-barred and void ab initio and without jurisdiction.2....
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Murarka Dealers and Investors Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Aug-18-1986
Direct Taxation
(1986)19ITD625(Kol.)
1. The assessee has raised common grounds of appeal for the above two years. Accordingly, the learned counsels of both the sides have addressed us in one set Since the facts of the case are identical...
Tag this Judgment! AI Brief & AskWealth-tax Officer Vs. S.K. Bose
Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Mar-01-1983
Direct Taxation
(1983)5ITD69(Kol.)
1. These appeals by the revenue are directed on the common ground that the AAC was wrong in directing the WTO to grant relief under Section 5(1)(7) of the Wealth-tax Act, 1957 ('the Act'), in respect...
Tag this Judgment! AI Brief & AskKamala Devi Jhawar Vs. Assistant Controller of Estate
Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Mar-21-1983
Direct Taxation
(1983)5ITD137(Kol.)
1 to 4. These paras are not reproduced here as they involve minor issues.5. The next ground pertains to the inclusion of the deceased's share of goodwill in the firm UBM Sales & Services in which...
Tag this Judgment! AI Brief & AskKishorilal Krishnalal Shah Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Mar-27-1984
Direct Taxation
(1984)9ITD523(Kol.)
1. The first appeal is by the assessee which is directed against the order of the Commissioner (Appeals), by which he has upheld the order of the ITO in rejecting registration to the firm for the...
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Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Apr-18-1984
Direct Taxation
(1984)10ITD129(Kol.)
1. This appeal by the revenue is directed against the order of the Commissioner (Appeals) dated 16-3-1981 by which he cancelled the interest charged by the ITO under Section 217 of the Income-tax Act, 1961 ('the...
Tag this Judgment! AI Brief & AskDuncan Bros. and Co. Ltd. Vs. Income-tax Officer
Income Tax Appellate Tribunal ITAT Kolkata
A Halder, E Singh
Oct-16-1984
Direct Taxation
(1985)12ITD144(Kol.)
1. The first two appeals are by one assessee, and the other two appeals are by two different assessees in which a common point is involved and the facts are similar. Of course in the case...
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