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Tata Steel Ltd. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Subject : ConstitutionCivil

Acts : Bihar Finance Act, 1981 - Sections 3, 3(1), 4, 12, 12(2), 13, 13(1), 13(2), 13(3) and 49; Bihar Electricity Act, 1948; Bihar Finance Rules - Rule 13; Constitution of India - Articles 14, 301 and 304

Reported in : 2009(57)BLJR2763

Advocate for Appellant : K.N. Jain,; M.S. Mittal,; Sumit Gadodia,;

M.Y. Eqbal, J.1. In these two writ petitions, since common questions of law are invoked, hence they have been heard together and are disposed of by this common judgment.2. In W.P. (T) No. 71 of 2009,...

Neo Carbon Pvt. Limited Vs. State of Bihar and anr.

Court : Patna

Subject : Sales Tax

Acts : Bihar Value Added Tax Act, 2005 - Sections 2, 4, 14, 16, 16(1), 16(2) and 24; Central Sales Tax Act; Bihar Value Added Tax Rules, 2005 - Rules 12, 12(1) and 19

Advocate for Appellant : S.D. Sanjay and Suraj Samdarshi, Advs.K.N. Jain, Sr. Adv.

Aftab Alam, J.1. The question that arises for consideration in these two cases is whether it is permissible to claim adjustment of Central Sales Tax (CST) payable on sales of goods in course of Inter State...

Commissioner of Wealth-tax Vs. Smt. Sudha Devi Khaitan

Court : Patna

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 17, 18 and 27; Voluntary Disclosure of Income and Wealth Act, 1976 - Sections 5, 15, 15(1) and 15(5); Voluntary Disclosure of Income and Wealth Ordinance, 1975

Advocate for Appellant : K.N. Jain, Sr. Adv., Amicus CuriaeK.K. Vidyarthi and S.K. Sharan, Advs.

Aftab Alam, J. 1. Tax Cases Nos. 2 and 3 of 1983 relate to the assessment years 1970-71 and 1971-72, respectively. They have come to this court on reference made under Section 27(1) of the Wealth-tax...

B.K. Jaiswal and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Sales TaxConstitution

Acts : Bihar Finance Act, 1981; Income Tax Act - Sections 206C

Advocate for Appellant : K.N. Jain and Y.V. Giri, Sr. Advs., D.V. Pathy and Jyothi Saran, Advs.

Ravi S. Dhavan, C.J. and Aftab Alam, J. 1. The four writ petitions in this batch, which are quite identical to each other, seem to have taken a curious course. The writ petitions were filed challenging...

Vikash Pratisthan and ors. Vs. Commissioner of Income-tax and ors.

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1) and 276DD

Advocate for Appellant : K.N. Jain, Senior Adv., R. Usha and Vikash Jain, Advs.

R.N. Sahay, J. 1. Heard the parties. 2. Common questions of law and fact are involved in these four applications and are being disposed of by this common judgment. 3. In all these four applications, the...

Smt. Bimla Singh and anr. Vs. Chief Commissioner of Income-tax and ors ...

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132 and 132(5)

Advocate for Appellant : K.N. Jain, Senior Adv. and S.K. Sharan, Adv.

1. By means of this petition under Article 226 of the Constitution, the petitioners had questioned the validity of various steps taken by the respondent-income-tax authorities in exercise of powers conferred on them under Sub-sections (1)...

Mahadeo Lal Agarwala Vs. State of Bihar and anr.

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 271(1) and 277

Advocate for Appellant : K.N. Jain, Senior Adv. and Ramesh Kumar Agarwal, Adv.

Narayan Roy, J. 1. Heard Mr. K.N. Jain, learned senior counsel appearing on behalf of the petitioner, and Mr. K.K. Vidyarthi, standing counsel appearing on behalf of the Revenue. 2. This application under Section 482 of...

Ranchi Handloom Emporium Vs. Commissioner of Income-tax and anr.

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148

Advocate for Appellant : K.N. Jain, H.P. Mody and B.K. Jalan, Advs.

Sachchidanand Jha, J.1. The petitioner seeks quashing of the notice dated March 20, 1992, issued under Section 148 of the Income-tax Act, 1961 (for short 'the Act'). A copy of the impugned notice has been marked...

Usha Beltron Ltd. Vs. Commissioner of Income-tax

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32A, 33, 43A and 43A(2); Indian Income Tax Act, 1922

Advocate for Appellant : K.N. Jain, Binod Poddar, Biren Poddar and Anubha Raut Choudhary, Advs.

S.N. Jha, J. 1. At the instance of the assessee, the Tribunal has referred the following questions to this court for opinion under Section 256(2) of the Income-tax Act, 1961 : '1. Whether, on the facts...

Gangaram and ors. Vs. Hari Singh and ors.

Court : Madhya Pradesh

Subject : Motor Vehicles

Acts : Motor Vehicles Act - Sections 173

Reported in : IV(2005)ACC99; 2006ACJ462

Advocate for Appellant : N. Jain, Adv.

A.M. Sapre and Ashok Kumar Tiwari, JJ.1. Claimants are in appeal under Section 173 of the Motor Vehicles Act, questioning the legality and validity of the award dated 25.11.2004 passed by the learned Additional Member, M.A.C.T.,...