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Cit Vs. Raghu Sinha

Court : Rajasthan

Subject : Direct Taxation

Reported in : [2003]130TAXMAN254(Raj)

Advocate for Appellant : Anurup Singhi and J.K. Singhi, for the Revenue Mahendra Gargiey, for the Assessee

On an application under section 256(1) of the Income Tax Act, 1961, (hereinafter referred to as 'the Act, 1961'), the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal') vide its order...

Cit Vs. Taj Oil Traders

Court : Rajasthan

Subject : Direct Taxation

Reported in : [2003]130TAXMAN585(Raj)

Advocate for Appellant : Anurup Singhi, for the Applicant.

ORDEROn a reference under section 256 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal, Jaipur has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the...

Cit Vs. Jewels Emporium

Court : Rajasthan

Subject : Direct Taxation

Reported in : [2003]131TAXMAN266(Raj)

Advocate for Appellant : Anurup Singhi, for the Revenue T.C. Jain, for the Assessee

On a reference under section 256(2) of the Income Tax Act, 1961, the Income Tax Appellant Tribunal, Jaipur has referred the following question for our opinion'Whether, on the facts and in the circumstances of the case,...

Commissioner of Income Tax Vs. Rochi Ram and Sons

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80A, 80A(1), 80B(5), 80HHC and 80IA, 80IA(9), 80IA(9A)

Reported in : (2004)191CTR(Raj)472; [2004]271ITR444(Raj)

Advocate for Appellant : J.K. Singhi and; Anurup Singhi, Advs.

1. Heard learned counsel for the parties and perused the impugned orders. 2. This appeal has been admitted in terms of following questions :(i) Whether the learned Tribunal was right in its wisdom to hold that...

Commissioner of Income Tax Vs. Raghu Sinha

Court : Rajasthan

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 17(2)

Reported in : (2003)183CTR(Raj)523; [2003]263ITR378(Raj)

Advocate for Appellant : Anurup Singhi, Adv. for; J.K. Singhi, Adv.

1. On an application under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act, 1961'), the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short 'the Tribunal'), vide its order dt, 18th June,...

Commissioner of Income-tax Vs. Taj Oil Traders

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 131(3)

Reported in : [2003]262ITR500(Raj)

Advocate for Appellant : Anurup Singhi, Adv.

1. On a reference under Section 256(2) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, Jaipur, has referred the following question for our opinion : 'Whether, on the facts and in the circumstances of the...