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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...

Shrimati Tarulata Shyam and ors. Vs. Commissioner of Income-tax, West ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Income-tax Act, 1922 - Sections 2(6A), 3, 4(1), 12, 12(1B), 16(2), 23A and 66(1); Finance Act, 1955; Commonwealth Act - Sections 108 and 108(1)

Reported in : AIR1977SC1802; [1977]108ITR345(SC); (1977)3SCC305; [1977]3SCR697; 1977(9)LC450(SC)

Advocate for Appellant : Mr. G.C. Sharma

R.S. Sarkaria, J.1. Whether any payment by a Company not being a Company in which the public are substantially interested within the meaning of Section 23A, of any sum by way of advance or loan to...

Jaipur Charitable Trust Vs. Commissioner of Income-tax, Central, Delhi

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(15), 11 and 13(1); Income Tax Act, 1922 - Sections 4(3)

Reported in : [1981]127ITR620(Delhi)

Advocate for Appellant : Mr. G. C. Sharma

Ranganathan, J. 1. These Income-tax References raise the question of the entitlement of the Jaipur Charitable Trust to exemption from income-tax for the assessment years 1961-62, 1962-63 and 1963-64 (for which the previous years were respectively...

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...

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...

Prakash Nath Khanna and anr. Vs. Commissioner of Income Tax and anr.

Court : Supreme Court of India

Subject : Criminal

Acts : Income Tax Act, 1961 - Sections 2, 72(1), 73(3), 74(1), 74(3), 74A(1), 74A(3), 80, 80L(1), 139, 139(1), 139(2), 139(3), 139(4), 139(8), 143(3), 148, 192, 271(1), 276CC and 278E; Income Tax Act, 1922 - Sections 22, 22(1) and 22(3); Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Sections 139(3); Direct Tax Laws (Amendment) Act, 1987 - Sections 142(1)

Reported in : 2004CriLJ3362; (2004)187CTR(SC)97; [2004]266ITR1(SC); JT2004(2)SC510; 2004(2)SCALE512; (2004)9SCC686; [2004] 2 SCR 434

Advocate for Appellant : G.C. Sharma, Sr. Adv.,; Anoop Sharma,; Rajiv Tyagi and;

Arijit Pasayat, J.1. These appeals revolve round the scope and ambit of Section 276CC of the Income Tax Act, 1961 (in short the 'Act'), and are directed against a common judgment rendered by a Division Bench...

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...

M/S. Suwalal Anadilal JaIn Vs. Commissioner of Income-tax, Bihar-ii, R ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 40, 256 and 257; Partnership Act - Sections 13; Taxation Laws (Amendment) Act, 1984 - Sections 40

Reported in : AIR1997SC1279; I(1997)BC552(SC); [1997]224ITR753(SC); JT1997(3)SC441; 1997(2)SCALE667; (1997)4SCC89; [1997]2SCR793

Advocate for Appellant : Sri. G.C. Sharma

ORDERK. Venkataswami, J.1. The question that has been referred to this Court under Section 257 of the Income Tax Act, 1961 (hereinafter called 'the Act') reads as follows : Whether on the facts and circumstances of...