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Cit Vs. Silver Cotton Mills Co. Ltd.
Gujarat
Jan-12-2001
Direct Taxation
(2001)170CTR(Guj)377
B,B. Naik for Manish R. Bhatt, for the Revenue None, for the Assessee
A.R. Dave, J.At the instance of the revenue , the following question of law arising out of the order passed in IT Appln. No. 1765/Ahd/1983, by the Tribunal, Ahmedabad Bench 'B' has been referred to this...
Tag this Judgment! AI Brief & AskAop of Sanjaybhai R. Patel and 11 ors. Vs. Assessing Officer
Gujarat
Jan-15-2004
Direct Taxation
(2004)187CTR(Guj)583
J.P. Shah, for the Assessee B.B. Naik, for the Revenue
K.A. Puj, J.Since common issue is involved in all these petitions, the same are being disposed of by this common judgment.2. The petitioners have filed these petitions under article 226 of the Constitution of India challenging...
Tag this Judgment! AI Brief & AskCit Vs. Maganial Mohanlal Panchal
Gujarat
Jul-05-2002
Direct Taxation
[2002]124TAXMAN34(Guj)
B.B. Naik, for the Revenue K.H. Kaji, for the Assessee
M.S. Shah, J. In this reference at the instance of the revenue, the following question has been referred for our opinion in respect of the assessment year 1980-81 :'Whether, on the facts and in the circumstances...
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Cit Vs. Nutan Mills Ltd.
Gujarat
Feb-06-2001
Direct Taxation
(2002)173CTR(Guj)32
B.B. Naik with Manish R. Bhatt, for the Revenue None, for the Assessee
M.S. Shah, J.In this reference at the instance of the revenue, the following questions have been referred to us for our opinion in respect of assessment year 1984-85 :1. Whether medical benefits and H.R.A. paid to...
Tag this Judgment! AI Brief & AskCit Vs. Gujarat State Warehousing Corporation
Gujarat
Aug-28-2001
Direct Taxation
(2002)172CTR(Guj)546
B.B. Naik with Manish R. Bhatt, for the Revenue Manish J. Shah, for J.P. Shah, for the Assessee
M.S. Shah, J.We have heard Mr. B.B. Naik, learned standing counsel for the revenue, and Mr. Manish J. Shah, for Mr. J. P. Shah learned counsel for the assessee.2. In this reference, two questions are referred...
Tag this Judgment! AI Brief & AskCit Vs. Mehta Parikh and Co. (P) Ltd.
Gujarat
Jul-04-2002
Direct Taxation
[2002]124TAXMAN466(Guj)
B.B. Naik, for the Applicant
K.A. Puj, J.At the instance of the revenue, following question of law is referred to for the opinion of this court :'Whether, in law and on facts, the payments on account of bonus and leave encashment...
Tag this Judgment! AI Brief & AskSheelaben M. Patel Vs. Ito
Gujarat
Nov-22-2005
Direct Taxation
(2006)200CTR(Guj)646
J.P. Shah with Manish J. Shah, for the Revenue B.B. Naik, for the Assessee
D.A. Mehta, J.Heard Mr. J. P. Shah, learned advocate for the appellant, and Mr. B.B. Naik, learned standing counsel for the respondent.2. Admit.3. The following substantial question of law arises for determination :'Whether, on the facts...
Tag this Judgment! AI Brief & AskArti Ship Breaking Vs. Director of Income Tax
Gujarat
Mar-09-2000
Direct Taxation
[2000]110TAXMAN457(Guj)
K.A. Puj, for the Applicant. B. B. Naik and Manish R. Bhatt, for the Respondent
Dave, J.- This petition filed under the provisions of article 226 of the Constitution of India is directed against the authorisation issued under the provisions of section 132(1) of the Income-tax, 1961 (herein after referred to...
Tag this Judgment! AI Brief & AskBhavna Nalinkant Nanavati Vs. Cgt
Gujarat
Jan-25-2002
Direct Taxation
(2002)174CTR(Guj)152
J.P. Shah, for the Assessee B.B. Naik & M.H. Joshi for Manish R. Bhatt, for the Revenue
D.A. Mehta, J.The Tribunal, Ahmedabad Bench A, has referred the following question for the opinion of this court under the Gift Tax Act, 1958 (hereinafter referred to as 'the Act') :'Whether, on the facts and in...
Tag this Judgment! AI Brief & AskHarshadkumar S. Mehta Vs. Cwt
Gujarat
Jul-04-2002
Direct Taxation
[2002]124TAXMAN183(Guj)
B.D. Karia, for the Assessee B.B. Naik, for the Revenue
K.A. Puj, J. The assessee-applicant has moved an application under section 27(2) of the Wealth Tax Act, 1957 (hereinafter referred to as 'the Act') requesting this court to permit the Tribunal to refer the questions of...
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