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A. Abdul Rahim Vs. Ito

Court : Chennai

Subject : Direct Taxation

Reported in : (2002)177CTR(Mad)203

Advocate for Appellant : Mrs. Anitha Sumanth, for the Assessee T.C.A. Ramanujam, for the Revenue

ORDERN.V. Balasubramanian, J.Rule returnable forthwith. Mr. T.C.A. Ramanujam, learned senior standing counsel takes notice for the department.2. This appeal is preferred against the order of the Tribunal for the assessment years 1988-89, 1989-90 and 1990-91.3. The...

B.V. Leathers, Periamet, Chennai, Rep. by Its K. Vinitha, Vs. Superint ...

Court : Chennai

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) - Sections 239, 313 and 482; Indian Penal Code (IPC) - Sections 420, 468, 471, 482 and 511; Customs Act - Sections 114 and 132

Reported in : 2002LC785(Madras); 2002(150)ELT24(Mad)

Advocate for Appellant : V. Ramachandran, Senior Counsel for ;Anitha Sumanth

ORDERA.K. Rajan, J.1. These three Crl.O.Ps are filed by the manufacturers and exporters of finished leather. According to the manufacturers, the production of finished leather involves 25 operations and mainly they are technical in nature. Part...

A. Abdul Rahim Vs. Income-tax Officer

Court : Chennai

Subject : Direct Taxation

Acts : Income-Tax Act, 1961 - Sections 69 and 260A

Reported in : [2002]258ITR714(Mad)

Advocate for Appellant : Anitha Sumanth, Adv.

N.V. Balasubramanian, J.1. Rule returnable forthwith. Mr. T.C.A. Ramanujam, learned senior standing counsel takes notice for the Department. 2. This appeal is preferred against the order of the Income-tax Appellate Tribunal for the assessment years 1988-89,...

Anbu Textiles Vs. Assistant Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 2002; Income Tax Act, 1961 - Sections 80HHC and 158BB

Reported in : (2004)187CTR(Mad)646; [2003]262ITR684(Mad)

Advocate for Appellant : Anitha Sumanth, Adv.

N.V. Balasubramanian, J.1. This appeal is directed against the order of the Income-tax Appellate Tribunal in I.T. (SS) A. No. 88/Mds of 1997 dated September 1, 1999.2. The appeal was admitted and the following substantial questions...

G. Mohandas Vs. Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : (2000)163CTR(Mad)199; [2000]110TAXMAN229(Mad)

Advocate for Appellant : V. Ramachandran and Anitha Sumanth, for the Petitioner C.V. Rajan, for the Respondent

ORDER1. The petitioner in the writ petition in W.P. No. 17218 of 1999 who is the assessee on the file of the first respondent has filed the above writ petition seeking to quash the proceedings in...

Kalakrithi Vs. Ito and anr.

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]253ITR754(Mad)

Advocate for Appellant : K. Mani for M/s. Anitha Sumanth, for the Assessee Mrs. Chitra Venkataraman, for the Revenue

R. Jayasimha Babu J. Counsel contends that the power of the Commissioner must be exercised either wholly in favour of the assessee, or wholly against him when a relief sought by the assessee under section 273B...

J. Jayalalitha Vs. Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Reported in : [1999]107TAXMAN476(Mad)

Advocate for Appellant : V. Ramachandran, Anitha Sumanth and G. Ashokapathy, for the Petitioner C.V. Rajan, for the Respondent

ORDER1. The above writ petitions have been filed to quash the order in C. No. 1747/1/97-98/C-H, dated 15-10-1997 passed by the Commissioner, Central II, Chennai-34, by which the petitions filed by the writ petitioner under section...

Vinjane Centre Vs. Dy. Cit

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]258ITR191(Mad)

Advocate for Appellant : Ms. Anitha Sumanth and Ms. Mallika Srinivasan, for the Assessee T.C.A. Ramanujam, for the Revenue

V.S. Sirpurkar, J.The substantial question of law that could be raised in this appeal is :'Whether the Tribunal's order is vitiated on account of utter non-application of mind ?'2. Learned senior counsel presses this appeal on...

Cit Vs. J.H. Tarapore

Court : Chennai

Subject : Direct Taxation

Reported in : [2002]123TAXMAN847(Mad)

Advocate for Appellant : T.C.A. Ramanujam, for the Revenue V. Ramachandran and Mrs. Anitha Sumanth, for the Assessee

This judgment shall govern two tax cases, they being T.C. Nos. 587 and 588 of 1984.2. In T.C. No. 587 of 1984, the questions referred are at the instance of the revenue. They are :'1. Whether,...

Cit Vs. Seshasayee Paper and Board Ltd.

Court : Chennai

Subject : Direct Taxation

Reported in : [2004]135TAXMAN506(Mad)

Advocate for Appellant : K. Subramanian for the Revenue V. Ramachandran and Ms. Anitha Sumanth for the Assessee.

R. Jayasimha Babu, J.The question referred is 'whether the Tribunal is right in holding that the assessee is entitled to interest under section 244(1A) of the Income Tax Act where the refund arises out of the...