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District Excise Officer Vs. Income Tax Officer

Court : Delhi

Subject : Direct Taxation

Reported in : (2001)68TTJ(Del)436

Advocate for Appellant : O.S. Bajpai &; H.G. Malik, for the assessed; S.K. Srivastava & Rajnish Kumar, for the Revenu

ORDERMoksh Mahajan A.M.These four appeals filed by the assessed against the consolidated order of the learned Commissioner (Appeals) are taken up together as common issue is involved. These are disposed of by a single order for...

Assistant Commissioner of Income Tax Vs. Peare Lal Sharma Memorial Tru ...

Court : Delhi

Subject : Direct Taxation

Reported in : (2001)70TTJ(Del)197

Advocate for Appellant : H. G. Malik, for the assesse; Abhay Tayal, for the revenue

ORDERM.K. Chaturvedi, J.M.All these appeals by the revenue rotate around the identical issues. For the sake of convenience, these are consolidated and disposed of., by a common order.2. Pt. Peare Lal Sharma was a social reformer,...

District Excise Officer, Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

1. These four appeals filed by the assessee against the consolidated order of the learned CIT(A) are taken up together as common issue is involved. These are disposed of by a single order for the sake...

Bishamber Sahai Roorkee Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1987)22ITD16(Delhi)

1. These two appeals, filed by different assessees, arise out of separate orders, both dated 30-9-1985, of the learned Appellate Asstt.Commissioner, Dehradun for the assessment year 1981-82. Since the point raised in both the appeals as...

Shiv NaraIn Karmendra NaraIn Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2000)74ITD145(Delhi)

1. Under s. 254(3) of the IT Act, 1961, Special Bench, was constituted to consider the following questions : "(a) Whether, a firm is assessable to tax in respect of capital gains on the distribution of...

income-tax Officer Vs. Jaina Textiles

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1985)14ITD457(Delhi)

1. The appellant revenue by their instant appeal challenge the first appellate order dated 15-3-1983 of the learned AAC, Meerut," for the assessment year 1980-81, inter alia, on the following ground : The learned AAC has...

Megha Nand Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1988)24ITD276(Delhi)

1. The captioned ITA Nos. 737 and 724/Del/85 filed by Shri Megha Nand and ITA Nos. 3506 and 3507/Del/84 filed by Vijay Prakash S/o Megha Nand raising common contentions against the identical orders passed by the...

Wealth-tax Officer Vs. Smt. Shanti Devi Meattle

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1987)22ITD1(Delhi)

1. As both these appeals filed by the revenue for the assessment years 1978-79 and 1979-80 involve the consideration of a common issue, they were heard together and are being- disposed of by this common order.2....

Deputy Commissioner of Income Tax Vs. Padam Prakash (Huf)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)104TTJ(Delhi)989

1. In these appeals, question of taxability of compensation enhanced by Courts, after it was awarded by Collector, under the Land Acquisition Act is involved. The question has been referred for consideration of Special Bench.The regular...

Deputy Commissioner of Vs. Arun Kumar Jain

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1995)54ITD724(Delhi)

1. We find it convenient to dispose of these two appeals involving similar issues by this consolidated order. The learned D.R. Shri Abrar Ahmed and the learned counsel for the assessees Shri H.G. Malik have been...