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Commissioner of Wealth Tax Vs. Smt. Muthu Zulaikha

Court : Chennai

Subject : Direct Taxation

Reported in : [2001]245ITR800(Mad)

Advocate for Appellant : C. V. Rajan, for the Revenue P. P. S. Janarthana Raja, amicus curiae for the Assessee

N. K. Jain, Actg. C. J.The matter has been referred to us by a Division Bench of this court, before which the tax reference came up for hearing, as it was not inclined to agree with...

Cit Vs. Holiday Travels (P) Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]127TAXMAN250(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janarthana Raja, for the Assessee.

N.V. Balasubramanian, J.The Income Tax Appellate Tribunal has stated a case and referred two questions of law and the issue that arises in both the questions is whether the assessee company is liable to be charged...

Dwarka Prasad Bajaj Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254 and 256 to 260; ;Constitution of India - Article 227

Reported in : [1980]126ITR219(Cal)

Advocate for Appellant : P.P. Ginwala, amicus curiae, ;Debi Pal, ;R.N. Datta and ;J.L. Dey, Advs.

Dipak Kumar Sen, J. 1. In this application of Dwarka Prasad Bajaj, the assessee, made in the above reference a rule nisi was issued calling upon the Commissioner, West Bengal-I, to show cause why the amount...

Commissioner of Income Tax Vs. Ooty Dasaprakash

Court : Chennai

Subject : Direct Taxation

Reported in : (1999)157CTR(Mad)291; [1999]237ITR902(Mad)

Advocate for Appellant : P. P. S. Janarthana Raja, for K. V Rajan, for the assessee.

Janarthanam J.These reference applications, at the instance of the Commissioner of Income-tax, Tamil Nadu-III, Madras, are for issuance of a direction to the Tribunal to state a case and refer the common question of law for...

Cit Vs. Thanjavur Textiles Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]127TAXMAN398(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janarthana Raja, for the Assessee

ORDERN.V. Balasubramanian, J.In compliance with the directions of this court in T.C.P. No. 434 of 1996, by order dated 5-3-1997, the Income Tax Appellate Tribunal (hereinafter referred to as the 'the Appellate Tribunal) has stated a...

G.D. Gopal Vs. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : (2002)176CTR(Mad)466

Advocate for Appellant : P.P.S. Janardhanaraja, for the Assessee T.C.A. Ramanujam, for the Revenue

V.S. Sirpurkar, J.The common question referred to us in these two TCs is as follows:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the exercise...

Smt. P. Balammal Vs. Controller of Estate Duty

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]125TAXMAN562(Mad)

Advocate for Appellant : P.P.S. Janarthana Raja, for the Assessee T.C.A. Ramanujam, for the Revenue

N.V. Balasubramanian, J. This is a reference under the Estate Duty Act, 1953. One K. Periaswamy died on 28-8-1975. At the time of his death, he was a partner in a firm styled M/s Amarjothi Fabrics....

Cwt Vs. K.G. Balakrishnan

Court : Chennai

Subject : Direct Taxation

Reported in : [2003]128TAXMAN661(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janardhana Raja, for the November Assessee.

N,V. Balasubramanian, J.The Income Tax Appellate Tribunal has stated a case under section 27(1) of the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act') and referred the following questions of law for our consideration...

Dhani Ram Mardi Vs. the State of Jharkhand

Court : Jharkhand

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 302/201; Code of Criminal Procedure (CrPC) - Section 438(2)

1. Heard learned counsel for the petitioners and learned A. P. P. for the State. The petitioners are apprehending his arrest in connection with Dhalbhumgarh P. S. Case No. 53 of 2010 for the offences alleged...

Sahara India (Firm), Lucknow Vs. Commissioner of Income Tax, Central-i ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 136, 142(2A), 142(2B), 142(2C), 142(2D), 142(3), 144, 153(3), 158BC, 269UD and 288; Finance Act, 2007; Bombay Municipal Corporation Act, 1888 - Sections 314; Chartered Accountants Act, 1949; Indian Penal Code (IPC), 1860 - Sections 193 and 228

Reported in : (2008)216CTR(SC)303; 2008(226)ELT22(SC); [2008]300ITR403(SC); JT2008(6)SC83; 2008(6)SCALE733; 2008AIRSCW3665

Advocate for Appellant : P.P. Malhotra, A.S.G.,; Soli J. Sorabjee,; Mukul Rohatgi

D.K. Jain, J.1. Leave granted.2. These matters have been placed before the three-Judge Bench in view of a common order dated 14th December, 2006, passed by a two-Judge Bench of this Court. The Order reads as...