Advanced Search Results

Commissioner of Income Tax Vs. Vardhaman Spinning and General Mills Lt ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1998)149CTR(P& H)288

Advocate for Appellant : B.S. Gupta and Sanjay Bansal, for the Revenue G.S. Sandhawalia, for the Assessee

Agrawal, J.The following two questions of law are sought to be referred to this court for opinion under section 256(2) of the Income Tax A ct, 1961 (hereinafter referred to `as the Act):'1. 'Whether, on the...

Cit Vs. Indo Asian Switchgears (P) Ltd

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2002)173CTR(P& H)102

Advocate for Appellant : R.P. Sawhney with Kishan Singh, for the Applicant B.S. Gupta with Sanjay Bansal, for the Respondent

Jawahar Lal Gupta, J.The assessee filed its return for the assessment year 1980-81. It returned an income of Rs. 5,09,384. The assessing officer disallowed certain expenses and made the additions. The assessee appealed. It was partly...

Mahavir Spinning Mills Ltd. Vs. Joint Cit

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)168CTR(P& H)508

Advocate for Appellant : B. S Gupta with Sanjay Bansal, for the Assessee None, for the Revenue

By the CourtThis is a petition for quashing notice dated 30-3-2001, Annexure P-11, issued by the Joint Commissioner, Special Range, Ludhiana (respondent) under section 148 of the Income Tax Act, 1961 (hereinafter referred to as the...

Commissioner of Income Tax Vs. Vardhman Spinning and General Mills Ltd ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1998)148CTR(P& H)276

Advocate for Appellant : R.P. Sawhney & M.S. Ahalwat, for the Revenue B.S. Gupta & Sanjay Bansal, for the Assessee

G.S. Singhvi, J.In IT Case No. 47 of 1994 which relates to the assessment year 1977-78, the revenue has sought reference of the following questions of law:'1. Whether, on the facts and in the circumstances of...

Commissioner of Income Tax Vs. Gold Par Hosiery Mills and Knitwear

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1998)148CTR(P& H)583

G.S. SHMHVI, J.In order to decide whether the question of law of which reference has been sought by the Revenue under s. 256(2) of the IT Act, 1961, arises for consideration by this Court, it is...

State Bank of Patiala Vs. Commissioner of Income Tax

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1998)148CTR(P& H)414

G.S. SINGHVI, J.'Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the amounts set apart by the assessee during the previous year for bad and doubtful debts...

Commissioner of Income Tax Vs. Oswal Woollen Mills Ltd. High Court of ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1999)157CTR(P& H)62

G. C. GARG, J.:This order will dispose of IT Appeal Nos. 14 and 15 of 1982.2. Plot No. 427, Industrial Area-A, Ludhiana, with the construction thereon was owned by M/s Pearl Mechanical Engineering and Foundry Works...

Smt. Dhan Kaur Vs. Controller of Estate Duty

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 59

Reported in : [1999]236ITR210(P& H)

Advocate for Appellant : B.S. Gupta, Senior Adv. and; Sanjay Bansal, Adv.

N.K. Agrawal, J. 1. The following question of law has been referred at the instance of the accountable person under Section 64(1) of the Estate Duty Act, 1953 (for short, 'the Act'). 'Whether, on the facts...

Commissioner of Income-tax Vs. O.K. Hosiery Mills

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B and 35B(1)

Reported in : [1999]236ITR405(P& H)

Advocate for Appellant : B.S. Gupta, Senior Adv. and; Sanjay Bansal, Adv.

N.K. Agrawal, J. 1. The following question of law has been referred by the Income-tax Appellate Tribunal (for short 'the Tribunal'), at the instance of the Department under Section 256(1) of the Income-tax Act, 1961 (for...

Commissioner of Wealth-tax Vs. Smt. Shanti Devi and anr.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1)

Reported in : [1998]234ITR81(P& H)

Advocate for Appellant : B.S. Gupta, Senior Adv. and; Sanjay Bansal, Adv.

N.K. Agrawal, J. 1. These are two references made by the Income-tax Appellate Tribunal (for short, 'the Tribunal'), at the instance of the Department in the cases of two assessees, relating to the assessment year 1976-77....