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Narayan Hosiery Pvt. Ltd. Vs. Commissioner of Income-tax, Central Bomb ...
Mumbai
Aug-09-1977
Direct Taxation
Income Tax Act, 1922 - Sections 22(2) and 28(3); Income Tax (Amendment) Act, 1961 Sections 271(1) and 297(2)
[1978]113ITR630(Bom)
Dilip H. Dwarkadas, Adv.
Kantawala, C.J.1. At the instance of the assessee, the following two questions have been referred to us for our determination : 'Whether, on the facts and in the circumstances of the case, the penalty under section...
Tag this Judgment! AI Brief & AskChooharmal Wadhuram (Decd.) (by Legal Representatives) Vs. Commissione ...
Gujarat
Aug-16-1967
Direct Taxation
Indian Income Tax Act, 1922 - Sections 34(1)
[1968]69ITR88(Guj)
Dilip H. Dwarkadas, Adv.
Bhagwati, Actg C.J. 1. The assessment for six assessment years, namely, 1946-47, 1947-48, 1950-51, 1951-52, 1952-53 and 1953-1954, were the subject-matter of different appeals before the Tribunal, but the present reference relates only to the assessments...
Tag this Judgment! AI Brief & AskA.C. Patel and anr. Vs. N.N. Majmudar, Income-tax Officer, Ward-b (Ass ...
Gujarat
Feb-21-1978
Direct Taxation
Income Tax Act, 1922 - Sections 16(2)
[1978]114ITR1(Guj)
Dilip H. Dwarkadas, Adv.
Divan, C.J.1. The first petitioner in each of these two special civil applications is a different individual but the second petitioner in both these matters is the same firm, namely, Messrs. Modern Trading Company. The first...
Tag this Judgment! AI Brief & AskAI Brief (18 sections) + Semantic Search - 7 days free
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