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Deputy Commissioner of Income Tax Vs. General Electric Co. Plc.

Court : Kolkata

Subject : Direct Taxation

Reported in : (2001)71TTJ(Cal)973

Advocate for Appellant : A.K. Das, for the revenue Dr. Debi Pal & S. Choudhury, for the Assessees

ORDERPramod Kumar, A.M. :These three appeals, filed by the revenue, are directed against three separate but identical orders dated 24-6-1994, passed by learned Commissioner (Appeals), Calcutta VI in the matter of assessment orders under section 143(3)...

Kooka Sidhwa and Co., Calcutta Vs. the Commissioner of Income-tax, W.B ... Overruled

Court : Kolkata

Subject : Direct Taxation

Acts : Income-tax Act, 1922 - Sections 23, 23(3), 30 and 30(1)

Reported in : AIR1964Cal254,68CWN281,[1964]54ITR54(Cal)

Advocate for Appellant : D.P. Pal, Adv.

Laik, J.1. This is a consolidated Reference under Section 66(1) of the Income-tax Act at the instance of the assesses in respect of three assessment years 1944-45, 1945-46 and 1946-47 where the following question has been...

Commissioner of Income Tax Vs. Jogendra Nath Naskar and anr.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 3,4, 4(3)(1), 41 and 66

Reported in : AIR1965Cal570

Advocate for Appellant : B.R. Meyer and ;B.L. Pal, Advs.

P.B. Mukharji, J. 1. Gods in India are criticised as tax-dodgers because they are for the first time claiming immunity from income-tax in this reference. To soften this heresy the real culprits are said to be...

United Bank of India Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1999)68ITD332(Kol.)

1. As certain common issues and facts are involved in these appeals and the same were argued together by the common counsels engaged by the assessee and the Department, these appeals are being decided together for...

Indian Oil Corporation Limited and anr. and Harinagar Sugar Mills Limi ...

Court : Patna

Subject : Sales Tax/VAT

Aftab Alam, J.1. These two writ petitions challenging the constitutional validity of the Bihar Entry Tax Act were taken up for hearing in light of the direction of the Supreme Court in order dated July 14,...

industrial Development Corporation of Orissa Ltd. Vs. Commissioner of ...

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 143(3), 260A, 260A(7) and 263; Income Tax Rules, 1962 - Rule 5; Code of Civil Procedure (CPC) , 1908 - Order 41, Rule 23

Reported in : 98(2004)CLT363; [2004]268ITR130(Orissa)

Advocate for Appellant : Debi Pal, R.K. Rath, ;I. Mohanty, ;B.K. Dash, ;G.K. Dash, ;B.K. Sharma and ;S.N. Ratho, Advs.

A. K. Patnaik, J.1. This is an appeal under Section 260A of the Income-tax Act, 1961 (in short, 'the Act'), against the order dated February 7, 2003, of the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (hereinafter...

Dwarka Prasad Bajaj Vs. Commissioner of Income-tax

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254 and 256 to 260; ;Constitution of India - Article 227

Reported in : [1980]126ITR219(Cal)

Advocate for Appellant : P.P. Ginwala, amicus curiae, ;Debi Pal, ;R.N. Datta and ;J.L. Dey, Advs.

Dipak Kumar Sen, J. 1. In this application of Dwarka Prasad Bajaj, the assessee, made in the above reference a rule nisi was issued calling upon the Commissioner, West Bengal-I, to show cause why the amount...

Director General of Income Tax Vs. A.A.i.F.R. and ors.

Court : Delhi

Subject : Direct Taxation

Acts : Sick Industrial Companies (Special Provisions) Act, 1985 - Sections 3(1)

Reported in : (2003)185CTR(Del)663

Advocate for Appellant : Sanjiv Khanna,; Premlata Bansal and; Rajendra, Advs

ORDER1. This writ petition by the Director General of Income-tax (Admn.), New Delhi, is directed against the order dt. 17th Nov., 2000, passed by the Appellate Authority for Industrial & Financial Reconstruction (for short 'the AAIFR'),...

Director General of Income Tax Vs. A.A.i.F.R.

Court : Delhi

Subject : Direct Taxation

Reported in : [2003]130TAXMAN251(Delhi)

Advocate for Appellant : Sanjiv Khanna,; Ms. Prem Lata Bansal and; Rajendra,;for

ORDERThis writ petition by the Director General of Income Tax (Admn.), New Delhi is directed against the order dated 17-11-2000, passed by the Appellate Authority for Industrial & Financial Reconstruction (hereinafter referred to as 'the AAIFR),...