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Aug 28 2001

Cit Vs. Gujarat State Warehousing Corporation

Court : Gujarat

Decided on : Aug-28-2001

Subject : Direct Taxation

Reported in : (2002)172CTR(Guj)546

Advocate for Appellant : B.B. Naik with Manish R. Bhatt, for the Revenue Manish J. Shah, for J.P. Shah, for the Assessee

M.S. Shah, J.We have heard Mr. B.B. Naik, learned standing counsel for the revenue, and Mr. Manish J. Shah, for Mr. J. P. Shah learned counsel for the assessee.2. In this reference, two questions are referred...

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Jan 24 2001

Priya Blue Industries (P) Ltd. Vs. Joint Commissioner of Income Tax

Court : Gujarat

Decided on : Jan-24-2001

Subject : Direct Taxation

Reported in : (2001)166CTR(Guj)306

Advocate for Appellant : J.P. Shah, for the Petitioner Mihir H. Joshi with Manish R. Bhatt, for the Respondent

M.S. Shah, J. :In this petition under Art. 226 of the Constitution, the petitioner has prayed for a writ of certiorari or any other appropriate writ for quashing the notice dated 29-8-2000 (Annexure 'A'), under section...

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Jan 15 2004

Sapjaybhai R. Patel Vs. Assessing Officer

Court : Gujarat

Decided on : Jan-15-2004

Subject : Direct Taxation

Reported in : [2004]135TAXMAN210(Guj)

Advocate for Appellant : J.P. Shah, for the Assessee B.B. Nalk, for the Revenue

K.A. Puj, J.Since common issue is involved in all these petitions, the same are being disposed of by this common judgment.2. The petitioners have filed these petitions under article 226 of the Constitution of India challenging...

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Nov 22 2005

Sheelaben M. Patel Vs. Ito

Court : Gujarat

Decided on : Nov-22-2005

Subject : Direct Taxation

Reported in : (2006)200CTR(Guj)646

Advocate for Appellant : J.P. Shah with Manish J. Shah, for the Revenue B.B. Naik, for the Assessee

D.A. Mehta, J.Heard Mr. J. P. Shah, learned advocate for the appellant, and Mr. B.B. Naik, learned standing counsel for the respondent.2. Admit.3. The following substantial question of law arises for determination :'Whether, on the facts...

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Jan 25 2000

Premjibhai and Sons Vs. Cit

Court : Gujarat

Decided on : Jan-25-2000

Subject : Direct Taxation

Reported in : (2001)166CTR(Guj)316

Advocate for Appellant : J.P. Shah, for the Assessee Mihir H. Joshi with Manish R. Bhatt, for the Revenue

M.S. Shah, J.In this petition under article 226 of the Constitution, the petitioner has prayed for a writ of certiorari, or any other appropriate writ for quashing the notice dated 29-8-2000 (Annexure 'A') under section 158BD...

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Jan 15 2004

Aop of Sanjaybhai R. Patel and 11 ors. Vs. Assessing Officer

Court : Gujarat

Decided on : Jan-15-2004

Subject : Direct Taxation

Reported in : (2004)187CTR(Guj)583

Advocate for Appellant : J.P. Shah, for the Assessee B.B. Naik, for the Revenue

K.A. Puj, J.Since common issue is involved in all these petitions, the same are being disposed of by this common judgment.2. The petitioners have filed these petitions under article 226 of the Constitution of India challenging...

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Nov 06 2001

Garden Finance Ltd. Vs. Addl. Cit

Court : Gujarat

Decided on : Nov-06-2001

Subject : Direct Taxation

Reported in : [2002]257ITR481(Guj)

Advocate for Appellant : J.P. Shah, for the Assessee Mihir Joshi with Manish R. Bhatt, for the Revenue

M.S. Shah, J.In this petition under article 226 of the Constitution, the petitioner-company, which is engaged in the business of financing and trading in shares, has challenged the notice dated 28-5-2001 (Annexure A), issued by the...

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Oct 30 2001

Amrish and Co. Vs. Cit

Court : Gujarat

Decided on : Oct-30-2001

Subject : Direct Taxation

Reported in : (2002)173CTR(Guj)27

Advocate for Appellant : J.P. Shah, for the Assessee Akil Kureshi with Manish R. Bhatt, for the Revenue

D.A. Mehta, J.The Tribunal, Ahmedabad Bench 'C', has referred the following question under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), for the opinion of this court :'Whether, on the...

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Aug 29 2000

Commissioner of Income Tax Vs. Gujarat State Fertilizers Co. Ltd.

Court : Gujarat

Decided on : Aug-29-2000

Subject : Direct Taxation

Reported in : (2000)164CTR(Guj)409

Advocate for Appellant : Akil Qureshi with Manish R. Bhatt, for the Revenue J. P. Shah, for the Assessee

D.M. Dharmadhikari, C.J.This reference made by the Tribunal, Ahmedabad Bench 'B' arises out of two cases. Ref. Appln. No. 338/Ahd/1984 and Ref. Appl. No. 339/Ahd/1984. As is apparent from the statement of case submitted by the...

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Sep 06 2001

Mitesh Rolling Mills (P) Ltd. Vs. Cit

Court : Gujarat

Decided on : Sep-06-2001

Subject : Direct Taxation

Reported in : (2002)177CTR(Guj)142

Advocate for Appellant : J.P. Shah, for the Assessee Akil Kureshi with Manish R. Bhatt, for the Revenue

M.S. Shah, J.In this reference at the instance of the assessee, the following questions have been referred for our opinion in respect of assessment year 1981-82 :'(1) Whether, on the facts and in the circumstances of...

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