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Cit Vs. Akme Electronics and Control (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Reported in : (2004)187CTR(Guj)606

Advocate for Appellant : Manish R. Bhatt & Mrs. Mauna M. Bhatt, for the Revenue None, for the Assessee

M.S. Shah, J.In this reference at the instance of the revenue, the following question of law has been referred for our opinion for the assessment year 1983-84 :'Whether, on the facts and in the circumstances of...

Deputy Director of Income-tax (investigation) Vs. State of Gujarat and ...

Court : Gujarat

Subject : CriminalDirect Taxation

Acts : Income Tax Act, 1961 - Sections 131(1A), 132, 132(1) and 132A; Code of Criminal Procedure (CrPC) , 1973 - Sections 451 and 457

Reported in : (2010)228CTR(Guj)213; [2009]319ITR292(Guj)

Advocate for Appellant : Mauna M. Bhatt, Adv.

M.D. Shah, J.1. This revision under Section 457 of the Code of Criminal Procedure ('the Code' for short) is taken out by the Deputy Director of Income-tax (Investigation), Unit-I(1), Ahmedabad, against the order dated April 6,...

Commissioner of Income Tax Vs. Claris Lifesciences Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 35(2AB) and 260A

Reported in : (2009)221CTR(Guj)301

Advocate for Appellant : Mauna M. Bhatt, Adv.

ORDERK.A. Puj, J.1. The Revenue has filed this tax appeal under Section 260A of the IT Act, 1961 ('the Act for short') for asst. yr. 2001-02 proposing to formulate the following substantial question of law for...

Commissioner of Income-tax Vs. Official Liquidator of Essab Computer P ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43B

Reported in : [2009]308ITR234(Guj); [2009]184TAXMAN45(Guj)

Advocate for Appellant : Mauna M. Bhatt, Adv.

K.A. Puj, J.1. At the instance of the Revenue, the following question of law is referred to for the opinion of this court for the assessment years 1987-88 and 1988-89.Whether the Appellate Tribunal is right in...

Deputy Commissioner of Income Tax Vs. Madhusudan Industries Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 115J, 207, 208, 209, 210, 234B, 234C and 260A

Reported in : (2008)218CTR(Guj)493

Advocate for Appellant : Mauna M. Bhatt, Adv.

K.A. Puj, J.1. The Revenue has filed this tax appeal under Section 260A of the IT Act, 1961 for asst. yr. 1989-90. The appeal was admitted by this Court on 18th June, 2001 and following substantial...

Cwt Vs. Dilip Ratilal (Huf)

Court : Gujarat

Subject : Direct Taxation

Reported in : [2002]125TAXMAN458(Guj)

Advocate for Appellant : Manish R. Bhatt and Mrs. Mauna M. Bhatt, for the Revenue

M.S. Shah, J. At the instance of the revenue, the following question of law is referred for our opinion in respect of assessment year 1979-80 :'Whether the Tribunal is right in law and on facts in...

Cit Vs. Bhanumati and Sons Trust

Court : Gujarat

Subject : Direct Taxation

Reported in : (2004)187CTR(Guj)526

Advocate for Appellant : Manish R. Bhatt, Mrs. Mauna M. Bhatt, B.B. Naik & Tanvish U. Bhatt, for the Revenue Ketan H. Shah, for the Assessee

ORDERApplicability of previous year of partner where assessing officer exercised discretion under section 176(1)Catch Note:The assessee is a partner of the firm who was having Samvat year as its previous year. The said firm was dissolved...

Cit Vs. Upnishad Investment (P) Ltd. and ors.

Court : Gujarat

Subject : Direct Taxation

Reported in : (2002)177CTR(Guj)176

Advocate for Appellant : Manish R. Bhatt, Mrs. Mauna M. Bhatt, Bharat B. Naik & Tanvish U. Bhatt, for the Revenue R.K. Patel, B.D. Karia & Mehul K. Patel, for the Assessees

M.S. Shah, J.In these references, where there are more than one assessee in a reference, the Registry shall give separate reference numbers for different assessees that is to say that there shall be a separate reference...

Farshubhai Prabhurambbai Kakkad Vs. Director of Income Tax

Court : Gujarat

Subject : Direct Taxation

Reported in : [2003]132TAXMAN350(Guj)

Advocate for Appellant : Manish J. Shah and J.P. Shah, for the Assessee Manish R. Bbatt, Mrs. Mauna M. Bhatt and S.N. Shelat, for the Revenue

A.R. Dave, J. Looking to the fact that both the petitioners are partners in M/s. J.P. Finance, and as facts of both the petitioners are similar, at the request of the learned advocates, both the petitions...

Gujarat Maritime Board Vs. Assistant Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Constitution of India - Article 226

Reported in : (2008)220CTR(Guj)390

Advocate for Appellant : S.N. Soparkar and; Swati Soparkar, Advs.

K.A. Puj, J.1. Rule. Mrs. Mauna M. Bhatt, learned standing Counsel waives service of notice of rule on behalf of the Revenue.2. This petition is filed under Article 226 of the Constitution of India praying for...