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Commissioner of Income-tax Vs. Bhudhar Singh and Sons

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 275

Reported in : (1983)37CTR(All)28; [1983]143ITR322(All)

Advocate for Appellant : M. Katju, Adv.

R.B. Lal, J.1. The following question has been referred by the Income-tax Appellate Tribunal, Allahabad, under Section 256(1) of the I.T. Act, 1961 (briefly 'the Act'), for the opinion of this court. 'Whether, on the facts...

Commissioner of Income-tax Vs. Chhedi Lal

Court : Allahabad

Subject : Direct Taxation

Acts : Allahabad High Court Rules - Rules 2, 26 and 38A; Income Tax Act, 1961 - Sections 261; Code of Civil Procedure (CPC) (CPC(, 1908 - Order 22, Rules 1 to 6 and 9

Reported in : (1984)42CTR(All)329; [1987]163ITR304(All)

Advocate for Appellant : M. Katju, Adv.

B.D. Agarwal, J. 1. In pursuance of notice under Section 148 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), the assessee, Chhedi Lal, filed his return. The Income-tax Officer was of opinion that...

Commissioner of Income-tax Vs. Shankar Cold Storage

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J, 80J(4) and 263

Reported in : (1982)28CTR(All)277; [1982]138ITR286(All); [1982]9TAXMAN253(All)

Advocate for Appellant : M. Katju and ;S.B.L. Srivastava, Advs.

Rastogi, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question for our opinion :'Whether, on the facts and in the circumstances of the case, the I.T.A.T. was justified in holding that it...

National Handloom Development Corpn. Ltd. Vs. Dy. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2004]136TAXMAN81(All)

Advocate for Appellant : S.P. Gupta and S.D. Singh for the Appellant Shambhu Chopra for the Respondent.

ORDERM. Katju, J.Heard learned counsel for the parties.2. These two Income-tax Appeals under section 260A of the Income Tax Act are being disposed off by a common judgment.The questions of law involved in these two appeals...

Cit Vs. Dass Bros.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]130TAXMAN599(All)

ORDERM. Katju, J.Heard learned counsel for the parties.2. This is an income-tax reference under section 256(1) of the Income Tax Act in which the following questions of law have been referred to us for our opinion...

Cit Vs. Sri Sidh and Co.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]131TAXMAN206(All)

ORDERM. Katju, J.Heard counsel for the parties.2. This is a reference under section 256(1) of the Income Tax Act in which the following question of law has been referred to us for our opinion :'Whether on...

Chaurasia Sandalwood Industries Vs. Dy. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]131TAXMAN506(All)

Advocate for Appellant : Ashok Trivedi, for the Assessee A.N. Mahajan, for the Revenue

M. Katju, J.Heard learned counsel for the appellant and Shri A.N. Mahajan for the department.2. This is an Income Tax Appeal under section 260A of the Income Tax Act, and the relevant assessment year is 1989-90....

Cit Vs. Jai Kishan Gupta

Court : Allahabad

Subject : Direct Taxation

Reported in : [2003]264ITR482(All)

M. Katju, J.Heard learned counsel for the parties.2. This is a wealth-tax reference under section 27(1) of the Wealth Tax Act, 1957, in which the following question has been referred to us for our opinion :'Whether,...

Commissioner of Income-tax Vs. J.C. Wahal

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(3)

Reported in : (1987)65CTR(All)180; [1988]170ITR635(All)

Advocate for Appellant : M. Katju, Adv.

A.N. Varma, J. 1. At the instance of the Revenue, the following question of law has been referred for our opinion:'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in...

Amar Chand Agrawal and ors. Vs. Commissioner of Income Tax and ors.

Court : Allahabad

Subject : Direct Taxation

Reported in : (2000)159CTR(All)270

Advocate for Appellant : V. B. Upadhyay with V. B. Singh, for the Assessee M Katju, for the Revenue

Ravi S. Dhavan, J.This petition has been pending in the High Court for almost 15 years. The issues relate to the controversies under the Income Tax Act, 1961, and to a real estate in Kanpur. The...