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Commissioner of Income-tax Vs. Bharat Curio Stores

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B

Reported in : (1999)152CTR(All)51; [1999]235ITR507(All)

Advocate for Appellant : Bharat Ji Agarwal, Adv.

1. Pursuant to the directions of the High Court made under Section 256(2) of the Income-tax Act, 1961 (briefly, 'the Act'), the Income-tax Appellate Tribunal referred the following question relating to the assessment years 1976-77 and...

In Re: J.K. Satoh Agricultural Machines Ltd.

Court : Allahabad

Subject : CompanySICA

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1), 15, 15(1), 16, 17, 18, 20, 20(1), 22, 22A, 23A and 23B; Companies Act, 1956 - Sections 441, 454, 481, 530, 531, 531A, 532, 533, 536, 537, 542, 543 and 545; Companies (Court) Rules, 1959; Code of Civil Procedure (CPC) - Order 21, Rule 64; Sick Industrial Companies (Special Provisions) (Amendment) Act, 1993

Reported in : [2007]138CompCas955(All); (2006)5CompLJ102(All)

Advocate for Appellant : V.B. Upadhyay, ;Bharat Ji Agarwal, ;Piyush Agarwal, ;Navin Sinha, ;Vipin Sinha and ;R.P. Agarwal, Advs.

Sunil Ambwani, J.1. The Company Application No. 2 of 1990 dated 31.1.1990 was registered, on a recommendation made by Board for Industrial and Financial Reconstruction (BIFR) under Section 20(1) of the Sick Industrial Companies (Special Provisions)'Act...

Mittal Coal Enterprises Vs. Assistant Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (1998)149CTR(All)462

Advocate for Appellant : C.S. Agarwal, for the Revenue Bharat Ji Agarwal, for the Assessee

ORDERThe petitioner was assessed to tax by an assessment order dated 30-9-1997 (block assessment) under section 158BC of the Income Tax Act, 1961 (hereinafter referred to as `the Act'). As a result of that assessment, a...

Commissioner of Income Tax Vs. Rajeev Maheshwari (Huf)

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]246ITR24(All)

Advocate for Appellant : A. N. Mahajan, for the Revenue P. K. Mishra, for Bharat Ji, Agarwal, for the Assessee

The Income Tax Appellate Tribunal, Allahabad Bench, Allahabad, has under section 256(1) of the Income Tax Act, 1961, stated a case and referred the following question for the opinion of this court :'Whether, on the facts...

Commissioner of Income Tax Vs. Auto Sales

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]246ITR494(All)

Advocate for Appellant : A. N. Mahajan, for the Revenue P. K. Misra and Bharat Ji Agarwal, for the Assessee

M. C. Agarwal, J.These are two references under section 256 of the Income Tax Act, 1961, in respect of a common assessee and relating to the assessment years 1971-72 and 1974-75.The reference in ITR No. 237...

Commissioner of Income Tax Vs. Anil Kumar

Court : Allahabad

Subject : Direct Taxation

Reported in : [2001]246ITR38(All)

Advocate for Appellant : Shanibhoo Chopra, for the Revenue P. K. Mishra for Bharat Ji Agarwal, for the Assessee

The Income Tax Appellate Tribunal, Bench-Delhi, in compliance with this court's direction dated 17-7-1980, under section 27(3) of the Wealth Tax Act, 1957, in Wealth-tax Applications Nos. 47, 46 and 48 of 1980 has referred the...

Cwt Vs. Smt. Vibha Agrawal

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]130TAXMAN592(All)

Advocate for Appellant : Bharat Ji Agarwal and A.N. Mahajan, for the Revenue R.S. Agarwal, for the Assessee

ORDERYatindra Singh, J.Heard Sri R.S. Agarwal for the assessee and Sri Bharat Ji Agarwal and Sri A.N. Mahajan for the department.2. This is a reference under section 27(1) of the Wealth Tax Act in which the...

Jai Prakash Associates Limited Thru Rahul Kumar Vs. State of U.P. Thru ...

Court : Allahabad

Subject : Other Taxes

Devi Prasad Singh, J.1. Substantial questions of law involved in the present writ petition are:A. Whether Government may withdraw the rebate granted in pursuance to notification issued under Section 5 of the U.P. Trade Tax Act...

National Winder Vs. Union of India (Uoi)

Court : Allahabad

Subject : ExciseConstitution

Acts : Central Excise Act, 1944 - Sections 11A and 35; Central Excise Rules, 1944 - Rule 9(2); Constitution of India - Article 226

Reported in : 1993(64)ELT388(All)

Advocate for Appellant : Bharat Ji Agarwal, Adv.

1. Heard Shri Bharat Ji Agarwal, the learned counsel representing the petitioner and Shri Shishir Kumar, learned counsel appearing for the respondents.2. The petitioner is aggrieved by the two notices dated 16-11-1990, issued to it under...

Commissioner of Income-tax and anr. Vs. Income-tax Appellate Tribunal ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254 and 256; Constitution of India - Article 226

Reported in : [1997]228ITR421(All); [1997]94TAXMAN450(All)

Advocate for Appellant : Bharat Ji Agarwal, Adv.

M.C. Agarwal, J.1. By this petition under article 226 of the Constitution of India, the petitioner-Commissioner of Income-tax, Kanpur, challenges an order dated February 25,1987, passed by the Income-tax Appellate Tribunal, Allahabad, by which it recalled...