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Jul 21 2000

Commissioner of Wealth Tax Vs. Smt. Muthu Zulaikha

Court : Chennai

Decided on : Jul-21-2000

Subject : Direct Taxation

Reported in : [2001]245ITR800(Mad)

Advocate for Appellant : C. V. Rajan, for the Revenue P. P. S. Janarthana Raja, amicus curiae for the Assessee

N. K. Jain, Actg. C. J.The matter has been referred to us by a Division Bench of this court, before which the tax reference came up for hearing, as it was not inclined to agree with...

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Dec 17 1997

Commissioner of Income Tax Vs. K. Selvaraj

Court : Chennai

Decided on : Dec-17-1997

Subject : Direct Taxation

Reported in : (1998)148CTR(Mad)230

Advocate for Appellant : C.V. Rajan, for the Revenue R. Janakiraman, for the Assessee

N.V. Balsubramanian, J:An interesting question of law arises in all the tax cases regarding the status of the assessee to be adopted with reference to the compensation amount received on the abolition of impartible estate under...

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Oct 31 2000

Coromendal Indag Products India Ltd. Vs. Commissioner of Income Tax an ...

Court : Chennai

Decided on : Oct-31-2000

Subject : Direct Taxation

Reported in : (2001)165CTR(Mad)40

Advocate for Appellant : P.P.S. Janarthana Raja, for the Assessee C.V. Rajan, for the Revenue

N. V. Balasubramanian, J.This writ petition is filed for the issue of a writ of certiorarified mandamus calling for the records relating to the petitioner on the file of the first respondent in C. No. 1742/1/89/90/Central...

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Dec 13 1999

Commissioner of Wealth Tax Vs. Mrs. Sita Venkataramani

Court : Chennai

Decided on : Dec-13-1999

Subject : Direct Taxation

Reported in : [2000]109TAXMAN322(Mad)

Advocate for Appellant : C.V. Rajan, for the Revenue P. P. S. Janarthana Raja, for the Assessee

Balasubramanian, J.T.C. Nos. 1978 to 1981 of 1984 are at the instance of the Commissioner of Wealth-tax, Tamil Nadu-I, Madras, and the Tribunal, Madras Bench `B', Madras, has stated a case and referred the following question...

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Oct 16 2000

S. Padmapriya Vs. Income Tax Officer and anr.

Court : Chennai

Decided on : Oct-16-2000

Subject : Direct Taxation

Reported in : (2001)165CTR(Mad)132

Advocate for Appellant : K. Srinivasan, for the Assessee C. V. Rajan, for the Revenue

K. V. Balasubramaian, J.The writ petition is filed for the issue of a writ of mandamus forbearing the respondents from in anyway proceeding by way of sale of the properties referred to in the notice dated...

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Dec 22 2000

Rayala Corporation (P) Ltd. Vs. Asstt. Cit and ors.

Court : Chennai

Decided on : Dec-22-2000

Subject : Direct Taxation

Reported in : (2002)174CTR(Mad)450

Advocate for Appellant : V. Ramachandran for George Cheshiyan & B. Ravi Raja, for the Assessee C. V Rajan, for the Revenue

ORDERN.V. Balasubramanian, J.The above writ petition has been filed challenging the order of the Commissioner passed under section 264 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') and for a direction to...

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Oct 10 2000

Tamil Nadu Sugar Corporation Ltd. Vs. Commissioner of Income Tax and a ...

Court : Chennai

Decided on : Oct-10-2000

Subject : Direct Taxation

Reported in : (2001)165CTR(Mad)276

Advocate for Appellant : P.P.S. Janarthana Raja, for the Assessee C. V. Rajan, for the Revenue

ORDERN. V. Balasubramanian, J.The petitioner have filed both the writ petitions challenging the order passed by the Commissioner under section 264 of the Income Tax Act, 1961, (hereinafter referred to as the Income Tax Act'), relating...

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Sep 30 1999

J. Jayalalitha Vs. Commissioner of Income Tax

Court : Chennai

Decided on : Sep-30-1999

Subject : Direct Taxation

Reported in : [1999]107TAXMAN476(Mad)

Advocate for Appellant : V. Ramachandran, Anitha Sumanth and G. Ashokapathy, for the Petitioner C.V. Rajan, for the Respondent

ORDER1. The above writ petitions have been filed to quash the order in C. No. 1747/1/97-98/C-H, dated 15-10-1997 passed by the Commissioner, Central II, Chennai-34, by which the petitions filed by the writ petitioner under section...

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Dec 13 1999

Commissioner of Income Tax Vs. West Coast Electric Supplies Corpn. Ltd ...

Court : Chennai

Decided on : Dec-13-1999

Subject : Direct Taxation

Reported in : [2000]109TAXMAN54(Mad)

Advocate for Appellant : C.V. Rajan, for the Revenue P. P. S. Janarthana Raja, for the Assessee

Balasubramanian, J.In compliance of the direction of this court in T.C.P. Nos. 309 to 318 of 1986, dated 12-11-1986, made under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the...

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Feb 07 1999

Special Steel Products Vs. Commissioner of Income Tax and anr.

Court : Chennai

Decided on : Feb-07-1999

Subject : Direct Taxation

Reported in : (2000)163CTR(Mad)117

Advocate for Appellant : P. P. S. Janarthana Raja, for the Assesse C. V. Rajan, for the Revenue

ORDERN. V. Balasubramanian, J.The question of status of the petitioner-whether is should be assessed in the status of a registered firm or an unregistered firm under the relevant provisions of the Income Tax Act, 1961, arises...

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