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Happy Forging Ltd. Vs. Cit and anr.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)170CTR(P& H)349

Advocate for Appellant : G.C. Sharma with A.K. Mittal, for the Assessee R.P. Sawhney with Rajesh Bindal, for the Revenue

Jawahar Lal Gupta, J.Have the respondents acted illegally in reopening the assessment of the petitioner-assessee for the assessment year 1998-99 This is the short question that arises for consideration in this writ petition. The relevant facts...

Commissioner of Income-tax Vs. Mathubhai C. Patel.

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1999]238ITR403(SC)

These appeals by the Revenue are directed against the judgment of the Gujarat High Court dated August 27, 1980, in Income-tax Reference No, 2.51 of 1975 : [1982]133ITR303(Guj) : [1982]133ITR303(Guj) . The High Court has granted...

All India Federation of Tax Practitioners Vs. Union of India

Court : Delhi

Subject : Direct Taxation

Acts : Finance (No. 2) Act, 1998, Sections 87 and 92; Constitution of India, Article 14 and Entry 82, List I of Seventth Schedule

Reported in : (1999)151CTR(Del)1; [1998]236ITR1(Delhi); [1998]101TAXMAN401(Delhi)

Advocate for Appellant : G.C Sharma, P.S. Sarin, R.K Sanghi Amit P. Deshpande and Mrs. Lakshmi Iyengar, for the Petitioner Madan Lokur, Neeraj Kaul, R.C. Pandey and Ms.

Lahoti, J.All India Federation of Tax Practitioners, the petitioner, is a registered body having individual members from all over the country and also represents many associations having the object of protecting the interests of tax payers...

Maruti Wire Industries Pvt. Ltd. Vs. S.T.O., Ist Circle, Mattancherry ...

Court : Supreme Court of India

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 23(3) and 45A; Rajasthan Sales Tax Act, 1954 - Sections 11B; Kerala General Sales Rules, 1963 - Rule 27 (7A)

Reported in : AIR2001SC1413; JT2001(4)SC212; 2001(2)KLT100(SC); 2001(3)SCALE11; (2001)3SCC735; [2001]2SCR829; [2001]122STC410(SC)

Advocate for Appellant : G.C. Sharma, Sr. Adv.,; Sudhir Kumar Gupta,; J. Kathuria a

R.C. Lahoti, J.1. Whether the appellant, an assessee, is liable to pay any penal interest on the assessed tax under Section 23(3) of the Kerala General Sales Tax Act, 1963 (hereinafter 'the Act', for short), from...

H.H. Vijayaba Rajamath and Another Vs. Controller of Estate Duty, Karn ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 30, 49 and 64(1)

Reported in : AIR1997SC2935; [1997]227ITR147(SC); JT1997(5)SC731; 1997(4)SCALE430; (1997)10SCC757; [1997]Supp1SCR520

Advocate for Appellant : G.C. Sharma,; P.H. Prakesh and; Indu Verma, Advs.

ORDERD.P. Wadhwa. J.1. This is assessee's appeal against the judgment dated February 27, 1980 of the Karnataka High Court in two reference cases arising under, Section 64(1) of the Estate Duty Act, 1953 (for short 'the...

General Auto Parts Co. Vs. Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1)

Reported in : [1981]128ITR519(Delhi)

Advocate for Appellant : G.C. Sharma and; D.K. Jain, Advs

1. The Income-tax Appellate Tribunal, Delhi Bench 'B', has referred the following questions for our decision under Section 256(1) of the I.T. Act, 1961:'1. Whether, on the facts and in the circumstances of the case, the...

Delhi Farming and Const. Pvt. Ltd. Vs. Ass. Comm. of Income-tax, Circl ...

Court : Delhi

Subject : Direct Taxation

Acts : Constitution of India - Article 226; Income Tax Act, 1961 - Sections 148

Reported in : 1999VIAD(Delhi)509; ILR1999Delhi349; [1999]240ITR127(Delhi)

Advocate for Appellant : Mr. G.C. Sharma, Senior Advocate,; Mr. Pramod B. Aggarwala,;

ORDERD.K. Jain, J.1. These three writ petitions under Article 226 of the Constitution impugn the validity of notices, all dated 30th March, 1989, issued by the Assistant Commissioner of Income-tax, Investigation Circle-I(1), New Delhi under Section...

Jindal Photo Films Ltd. Vs. the Deputy Commissioner of Income-tax

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 147 and 148

Reported in : 1998IIIAD(Delhi)888; (1999)154CTR(Del)355; 73(1998)DLT823; 1998(46)DRJ201; [1998]234ITR170(Delhi)

Advocate for Appellant : Mr G.C. Sharma Sr. Adv., ; Mr Anoop Sharma and; Mr R.K. Ra

R.C. Lahoti, J.1. This common order shall govern the disposal of three writ petitions between the same parties and arising out of a common set of facts and events. 2. The petitioner is a public limited...

Pnb Finance Ltd. Vs. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2001)168CTR(Del)509; [2001]252ITR491(Delhi)

Advocate for Appellant : G.C. Sharma and; Santosh K. Aggarwal, for the assessed; San

D.K. Jain, J.On being moved for reference under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act), the Income Tax Appellate Tribunal, Delhi Bench-E (hereinafter referred to as the Tribunal), has...

Harijan Evam Nirbal Varg Avas Nigam Ltd. Vs. Commissioner of Income-ta ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(26B), 32, 41(2) and 43(3)

Reported in : (1996)131CTR(All)183; [1998]229ITR776(All)

Advocate for Appellant : G.C. Sharma, Adv.

Om Prakash, J.1. For the assessment years 1982-83, 1983-84 and 1984-85, the assessee made Reference Applications Nos. 376, 377 and 378 of 1989, respectively, and the applications of the Revenue for the said assessment years are...