Advanced Search Results

A.H. Dalmia and ors. Vs. Commissioner of Wealth Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)153CTR(Del)461

D.K. Jain, J.In this batch of fifteen references, at the instance of the assessees, the following two questions arising out of its consolidated order have been referred by the Income Tax Appellate Tribunal under section 27(1)...

Orissa Cement Ltd. Vs. Income-tax Officer and anr.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35(1), 35(3), 148 and 263

Reported in : (2004)186CTR(Del)93; [2003]263ITR652(Delhi)

Advocate for Appellant : Harihar Lal, Adv

D.K. Jain, J.1. The challenge in this writ petition is to the validity of the notice, dated March 30, 1978, issued to the petitioner under Section 147/148 of the Income-tax Act, 1961 (for short 'the Act'),...

Orissa Cement Ltd. Vs. Ito

Court : Delhi

Subject : Direct Taxation

Reported in : [2003]130TAXMAN570(Delhi)

Advocate for Appellant : Harihar Lal,;for the assessed; Sanjeev Khanna,;for the Revenue.

ORDERD.K. Jain, J.The challenge in this writ petition is to the validity of the notice, dated 30-3-1978, issued to the petitioner under section 147/148 of the Income Tax Act, 1961 (for short hereinafter referred to as...

inspecting Assistant Vs. Mitsui and Co. Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Service Tax

Reported in : (1991)39ITD59(Delhi)

1. These two appeals by the Revenue arising out of the common order of the Commissioner of Income-tax (A)-X, New Delhi for the assessment years 1980-81 and 1981-82 involving identical grounds of appeal are being disposed...

Commissioner of Income-tax Vs. Hindustan Monark P. Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35B, 35B(1) and 35B(1)

Reported in : (1994)119CTR(Del)112; 1994(29)DRJ183; [1994]208ITR396(Delhi)

Advocate for Appellant : R.C. Pandey &; D.C. Taneja, Advs

D.K. Jain, J. 1. In these references, at the instance of the Revenue, relevant to the assessment years 1975-76 and 1976-77, the Income-tax Appellate Tribunal has referred to this court, the following common question of law...

Lampa Trading Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)39ITD534(Delhi)

Assessment order passed in undue haste and without making required enquires and proper scrutiny was erroneous and prejudicial to the Revenue.The question is as to whether the assessing oficer has performed his duty which he is...

Dalmia Cement (Bharat) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1996)56ITD355(Delhi)

1. The assessee is in appeal against the order of CIT (Central) I, New Delhi made under Section 263 of the Income-tax Act, 1961 on various grounds.2. The brief facts in this case are that the...

Commissioner of Income-tax Vs. Dalmia Cement (Bharat) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(1)

Reported in : (2000)158CTR(Del)539; [2000]242ITR129(Delhi)

Advocate for Appellant : Mr. R.D. Jolly, Sr. Standing Counsel and; Ms. Prem Lata Bansal, Jr. Standing Counse

ORDERD.K. Jain, J.1. By this petition under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), the Revenue seeks a direction to the Income Tax Appellate Tribunal (for short the Tribunal) to state the...

V. Enrico Vs. Income-tax Officer.

Court : Delhi

Subject : Direct Taxation

Reported in : [1995]55ITD121(Delhi)

ORDERPer Shri Manzoor Ahmed Bakhshi, J.M. - This bunch of 12 appeals relating to expatriate employees of Italian company involving common issues are disposed of by this consolidated order.2. All the 12 assessees are Italian nationals...

Commissioner of Income-tax Vs. Orissa Cement Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37

Reported in : (2003)179CTR(Del)354; [2003]260ITR626(Delhi)

Advocate for Appellant : R.D. Jolly, Adv

D.K. Jain, J.1. This appeal by the Revenue under Section 260A of the Income-tax Act, 1961 (for short 'the Act'), is directed against the order dated January 22, 2002, passed by the Income-tax Appellate Tribunal (for...