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Commissioner of Income Tax Vs. Arjun Das Surinder Kumar and Co.

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (1999)154CTR(P& H)452

N.K AGRAWAL, J.:This is a petition by the CIT, under s. 256(2) of the IT Act, 1961 (for short, the 'Act'), seeking a direction to the Tribunal, Delhi (for short, the 'Tribunal') to refer the following...

Kissan Trading Company Vs. State of Haryana and anr.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Constitution of India - Article 226; Haryana General Sales Tax Act, 1973 - Sections 39 and 39(1); Central Sales Tax Act, 1956 - Sections 5(3) and 15;Constitution of India - Article 226; ;Haryana General Sales Tax Act, 1973 - Sections 39 and 39(1); Central Sales Tax Act, 1956 - Sections 5(3) and 15

Reported in : [2001]124STC4(P& H)

Advocate for Appellant : K.L. Goyal and; ; P.C. Garg,

G.S. Singhvi, J.1. This is a petition for quashing of the notice, annexure P1, issued by the Excise and Taxation Officer-cum-Assessing Authority, Karnal (respondent No. 2) to the petitioner to show cause as to why the...

international Switchgears Vs. the Union Territory of Chandigarh

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Punjab General Sales Act, 1948 - Sections 14B(6); Motor Vehicles Act, 1939 - Sections 2(8) and 2(18)

Reported in : (1998)118PLR79

Advocate for Appellant : K.L. Goyal, Adv.

N.K. Agrawal, J.1. This is a petition International Switch-gears, Chandigarh, a manufacturer of and dealer in electrical goods, under Articles 226/227 of the Constitution of India for quashing the notice and the proceedings Under Section 14B...

Om Oil and Cotton Mills Vs. State of Punjab and anr.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Punjab General Sales Tax Act, 1948; Punjab General Sales Tax Rules, 1949 - Rule 67

Reported in : [2004]138STC555(P& H)

Advocate for Appellant : K.L. Goyal, Adv.

G.S. Singhvi, J.1. In this petition, the petitioner has prayed for issuance of a direction to the Assessing Authority to return the impounded books of accounts and computer without any further delay; to confront all the...

Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

Advocate for Appellant : K.L. Goyal and; Sandeep Goyal, Advs.

Viney Mittal, J.1. In these petitions, the petitioner has prayed for quashing of orders passed by the Joint Excise and Taxation Commissioner (Range)-cum-Revisional Authority, Ambala (respondent No. 2).2. For the sake of convenience, we have taken...

Budh Kishore Vs. Joint Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 260A

Reported in : [2005]273ITR492(P& H)

Advocate for Appellant : K.L. Goyal, Adv.

N.K. Sud, J.1. These two appeals have been filed by the assessee under Section 260A of the Income-tax Act, 1961 (for short 'the Act'), against the orders of the Income-tax Appellate Tribunal, Bench 'D', New Delhi...

Jindal Jewellers Vs. State of Punjab and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Punjab General Sales Tax Act, 1948 - Sections 11(7), 14B, 14B(6), 14B(7), 20(1) and 20(5)

Reported in : [2004]138STC93(P& H)

Advocate for Appellant : K.L. Goyal, Adv.

G.S. Singhvi, J.1. In this petition, the petitioner has prayed for issuance of a direction to the Assistant Excise and Taxation Commissioner, Ludhiana (respondent No. 2) to refund 75 per cent of the bank guarantee furnished...

R.K. Machine Tools Vs. the State of Punjab

Court : Punjab and Haryana

Subject : Sales Tax/Vat

Acts : Sales Tax Act

Reported in : (2010)30VST413(P& H)

Advocate for Appellant : K.L. Goyal, Sr. Adv. and; Sandeep Goyal, Adv.

Ashutosh Mohunta, J.1. The Tribunal has referred this case by framing the following questions of law for its opinion:(i) Whether the Revisional Authority's first order disallowing the sales to registered dealers; revising the order of Assessing...

Emerald International Ltd. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Constitution of India - Article 226; ;Punjab General Sales Tax Act, 1948 - Sections 20(5); Haryana General Sales Tax Act, 1973 - Sections 39(5)

Reported in : (1997)116PLR797; [2001]122STC382(P& H)

Advocate for Appellant : K.L. Goyal,; A.K. Mittal and; S.S. Saron, Advs.

N.C. Jain, J.1. This judgment of ours would dispose of Civil Writ Petition Nos. 1299, 8131, 9092 and 9148 of 1994 as common question of law has arisen in these petitions. Before noticing the question of...

Vallabh Knits Ltd. Vs. State of Punjab and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Punjab Tax on Entry of Goods into Local Areas Act, 2000 - Sections 2, 3, 3(5) and 3A; Punjab General Sales Tax Act, 1948

Reported in : [2006]143STC483(P& H)

Advocate for Appellant : K.L. Goyal, Adv.

N.K. Sodhi, J. 1. This order will dispose of four Writ Petitions Nos. 17236, 17328, 17355 and 17457 of 2002 in which common questions of law and fact arise. Counsel for the parties are agreed that...