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Commissioner of Income-tax Vs. Udaipur Distillery

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37; Rajasthan Sales Tax Act, 1954 - Sections 11B

Reported in : (1986)53CTR(Raj)244; [1986]160ITR444(Raj); [1986]63STC126(Raj); 1985(2)WLN397

Advocate for Appellant : B.R. Arora, Adv.

S.K. Mal Lodha, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short ' the Tribunal '), has referred the following question for the opinion of this court, which has arisen out of its order dated...

Smt. Vimla Devi Vs. Smt. Maya Devi and ors.

Court : Rajasthan

Subject : Civil

Acts : Guardians and Wards Act, 1890 - Sections 9

Reported in : AIR1981Raj211; 1980()WLN608

Advocate for Appellant : B.R. Arora, Adv.

S.K. Mal Lodha, J.1. This appeal under Section 47(b) of the Guardians and Wards Act (No. VIII of 1890) (for short 'the Act' hereafter) is directed against the order datedOctober 4, 1978 of the learned District...

Commissioner of Income-tax Vs. Rajasthan Wool Agencies

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43 and 43(5)

Reported in : (1986)54CTR(Raj)392; [1986]160ITR358(Raj)

Advocate for Appellant : B.R. Arora, Adv.

S.K. Mal Lodha, J.1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ('the Tribunal' herein), has referred the following question of law for the opinion of this court:'Whether, on the facts and in the circumstances of the...

Commissioner of Income-tax Vs. Rajasthan Machinery Mart (P.) Ltd.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1)

Reported in : [1986]160ITR952(Raj); 1985(2)WLN142

Advocate for Appellant : B.R. Arora, Adv.

S.K. Mal Lodha, J.1. This reference has been made by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ('the Tribunal' herein), at the instance of the Commissioner of Income-tax, Jodhpur. The Tribunal has referred the following question...

Commissioner of Income-tax Vs. Gyan Prakash Gupta

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1), 143, 143(2), 148 and 159

Reported in : 1985(2)WLN389; 1985(2)WLN389

Advocate for Appellant : B.R. Arora, Adv.

S.K. Mal Lodha, J.1. At the instance of the Commissioner of Income-tax, Jodhpur, the following question has been referred by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ('the Tribunal' herein), for the opinion of this court...

Commissioner of Wealth-tax Vs. Akshay Kumar Sanghi

Court : Rajasthan

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1) and 27(3)

Reported in : [1987]163ITR43(Raj)

Advocate for Appellant : B.R. Arora, Adv.

M.C. Jain, J.1. These are 4 applications under Section 27 of the Wealth-tax Act directing the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, to state the case and refer the questions of law arising out of the...

Additional Commissioner of Income-tax Vs. Birdichand Pannalal

Court : Rajasthan

Subject : Direct Taxation

Reported in : [1987]163ITR576(Raj)

Advocate for Appellant : B.R. Arora, Adv.

1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ('the Tribunal' herein) has referred the following three questions for the opinion of this court, which are said to arise out of its common order dated November 29,...

Commissioner of Income-tax Vs. Birdhi Chand

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 260(1)

Reported in : [1987]163ITR578(Raj)

Advocate for Appellant : B.R. Arora, Adv.

1. The Income-tax Appellate Tribunal, Jaipur Bench, Jaipur ('the Tribunal' herein) has referred the following question for the opinion of this court arising out of its order dated December 1, 1976 :'Whether, on the facts and...

Commissioner of Income-tax Vs. Shivji Ram Agarwal

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 64, 64(1) and 256(2)

Reported in : (1986)52CTR(Raj)274; [1986]162ITR793(Raj)

Advocate for Appellant : B.R. Arora, Adv.

S.K. Mal Lodha, J. 1. This application under Section 256 of the Income-tax Act, 1961 (Act No. XLIII of 1961) (for short 'the Act ' hereinafter), by the Commissioner of Income-tax, Jodhpur, for a direction to...

Additional Commissioner of Income-tax Vs. Curious House and Birdhichan ...

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 185

Reported in : [1987]163ITR573(Raj)

Advocate for Appellant : B.R. Arora, Adv.

S.K. Mal Lodha, J.1. By this consolidated order, we propose to answer the common question referred in these references.2. D.B.I.T. Reference No. 24 of 1978 relates to the assessment years 1965-66 and 1966-67. D.B.I.T. Reference No....