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Punjab Distilling Industries Ltd. Vs. Commissioner of Income-tax, Punj ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : [1963]48ITR288(P& H)

TEK CHAND J. - The following four question of law have been referred to the Full Bench :'(1) Whether the provisions of section 2(6A)(d) of the Indian Income-tax Act are ultra vires the Central Legislature ?(2)...

Kashi Ram Vs. Firm Jai Ram Ganga Ram

Court : Himachal Pradesh

Subject : Constitution

Acts : Constitution of India - Article 133; ;Code of Civil Procedure (CPC) , 1908 - Section 110 - Order 30, Rule 1 - Order 41, Rule 27

Reported in : AIR1956HP65

Advocate for Appellant : D.N. Awasthy, Adv.

ORDERRamabhadran, J.C.1. These are two connected petitions for grant of certificate for appeal to the Supreme Court against the decision of this Court dated 10-8-1955 in Regular First Appeals Nos. 34 and 37 of 1951--which were...

Commissioner of Income-tax Vs. Hardit Singh Pal Chand and Co.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Punjab Excise Act, 1914; Punjab Liquor Licence Rules, 1956; Income Tax Act, 1961 - Sections 184 and 185

Reported in : (1979)8CTR(P& H)365; [1979]120ITR289(P& H)

Advocate for Appellant : D.N. Awasthy and; B.K. Jhingan, Advs.

D.S. Tewatia, J.1. Two persons, Hardit Singh and Pal Chand, had secured liquor licence from the Punjab excise authorities for wholesale vending at Sirhind and for retail vending at Sirhind Mandi, Sirhind City, Jalbehra and Madhaur,...

Commissioner of Income-tax Vs. Pratap Chand Maheshwari

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 212 and 273

Reported in : (1980)14CTR(P& H)410; [1980]124ITR653(P& H)

Advocate for Appellant : D.N. Awasthy and; B.K. Jhingan, Advs.

S.S. Dewan, J.1. This judgment will decide I.T. Reference Nos. 2, 10 to 17 of 1979 and 38, 39, 40 and 46 of 1978 which contain similar questions of law. The facts are being given in...

Telu Ram Raunqi Ram and Anr. Vs. Income-tax Officer, 'A' Ward and Anr. ...

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 277; Code of Criminal Procedure (CrPC) , 1973 - Sections 482

Reported in : (1984)39CTR(P& H)93; [1984]145ITR111(P& H)

Advocate for Appellant : D.N. Awasthy and; B.K. Jhingan, Advs.

Madan Mohan Punchhi, J. 1. The petitioner is a registered firm. It is an assessee under the I.T. Act, 1961. For the assessment year 1973-74, the petitioner-firm returned a certain sum as its income. The ITO,...

S. Santokh Singh S. Udey Singh Vs. Patiala Banaspati and Allied Produc ...

Court : Punjab and Haryana

Subject : Company

Acts : Companies Act, 1956 - Sections 529 and 530; Trusts Act - Sections 88; Insolvency Act - Sections 28(5)

Reported in : AIR1962P& H530; [1963]33CompCas708(P& H)

Advocate for Appellant : D.N. Awasthy, Adv.

(1) This is a petition for directions to the Official Liquidator to admit the petitioner's claim for preferential payment.(2) It is alleged in the petition that in the middle of 1946 the petitioner was approached by...

Commissioner of Income-tax Vs. Prem Nath Anand

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 1961

Reported in : [1977]108ITR549(P& H)

Advocate for Appellant : D.N. Awasthy and; B.K. Jhingan, Advs.

M.R. Sharma, J.1. This judgment will dispose of Income-tax Appeals Nos. 6, 6A-2, 9 and 5 of 1975, as common questions of law and fact arise therein.2. By four separate registered sale deeds dated March 25,...

Commissioner of Wealth-tax Vs. Smt. Sheela Devi

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2

Reported in : [1970]77ITR693(P& H)

Advocate for Appellant : D.N. Awasthy and; B.S. Gupta, Advs.

R.S. Narula, J. 1. The circumstances in which the following question of law has been referred to this court by the Income-tax Appellate Tribunal, Delhi Bench 'A', at the instance of the Commissioner of Wealth-tax, Punjab,...

Commissioner of Gift-tax Vs. Hari Chand

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Gift Tax Act, 1958 - Sections 5(1)

Reported in : [1974]95ITR308(P& H)

Advocate for Appellant : D.N. Awasthy and; B.S. Gupta, Advs.

D.K. Mahajan, J. 1. The Income-tax Appellate Tribunal has stated the following question of law for our opinion :' Whether a gift made by a person who is the manager of a joint Hindu family to...

Bharat Steel Tubes Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Motor Vehicles

Acts : Punjab Passengers and Goods Taxation Act, 1952 - Sections 2, 3, 3(1) and 3(2); Motor Vehicles Act, 1939 - Sections 2(25)

Reported in : AIR1977P& H289

Advocate for Appellant : D.N. Awasthy and; S.P. Jain, Advs.

O. Chinnappa Reddy, J.1. The petitioner in all the eight writ petitions (Noa 6343. 6568, 6569, 6571, 6572, 6573, 6647 and 6648 of 1974) is a Company engaged in the manufacture of steel tubes and pipes....