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Dec 02 2002

Cit Vs. S. Rangasamy Nadar and Co.

Court : Chennai

Decided on : Dec-02-2002

Subject : Direct Taxation

Reported in : [2003]260ITR197(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue None appeared, for the Assessee.

N. V. Balasubramanian J. The respondent herein is a firm and it filed the return of income on 6-11-1986, claiming that it sustained a loss of Rs. 5,27,420 for the assessment year 1986-87. The assessing officer...

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Nov 25 2002

Cit Vs. Holiday Travels (P) Ltd.

Court : Chennai

Decided on : Nov-25-2002

Subject : Direct Taxation

Reported in : [2003]127TAXMAN250(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janarthana Raja, for the Assessee.

N.V. Balasubramanian, J.The Income Tax Appellate Tribunal has stated a case and referred two questions of law and the issue that arises in both the questions is whether the assessee company is liable to be charged...

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Mar 31 2003

Fisher-xomox Sanmar Ltd. Vs. Asstt. Cit

Court : Chennai

Decided on : Mar-31-2003

Subject : Direct Taxation

Reported in : [2003]130TAXMAN247(Mad)

Advocate for Appellant : V. Ramachandran and Anita Sumanth, for the Assessee Mrs. Pushya Sitharaman, for the Revenue

ORDERMrs. Pushya Sitharaman, learned counsel takes notice for the respondent.2. By consent of both the learned counsel for the petitioner and the respondent, the main writ petition itself is taken up for final hearing and disposal.3....

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Nov 25 2002

Cit Vs. Smt. A.S. Rukmani Ammal

Court : Mumbai

Decided on : Nov-25-2002

Subject : Direct Taxation

Reported in : [2003]127TAXMAN149(Bom)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue R. Janakiraman, for the Assessee

N.V. Balasubramanian, J.One A.S. Savadappan Gounder, deceased husband of the respondent, A.S. Rukmani Ammal (hereinafter referred to as the assessee) executed a Will by which his property was bequeathed in her favour and his two minor...

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Jul 15 2004

Cwt Vs. Ct. Chidambaram

Court : Chennai

Decided on : Jul-15-2004

Subject : Direct Taxation

Reported in : (2004)192CTR(Mad)444

Advocate for Appellant : Mrs. Pushya Sitharaman, for the revenue Ms. Maya J Nichani, for the Assessee

M.V. Balasubramanian, J. Pursuant to the directions of this court in TCP Nos. 283 to 290 of 1992 dated 16-11-1992, the Tribunal has stated a case and referred the following question of law for our opinion...

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Nov 12 2002

Cit Vs. Sankar Spg. Mills (P) Ltd.

Court : Chennai

Decided on : Nov-12-2002

Subject : Direct Taxation

Reported in : [2003]127TAXMAN236(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janarthana Raja, for the Assessee.

ORDERN.V. Balasubramanian, J.Pursuant to the directions of this court in T.C.P. No. 294 of 1996, by order dated 31-3-1997, the Income Tax Appellate Tribunal (hereinafter referred to as the Appellate Tribunal) has stated a case and...

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Dec 03 2002

Cit Vs. Textool Co. Ltd.

Court : Chennai

Decided on : Dec-03-2002

Subject : Direct Taxation

Reported in : [2003]263ITR523(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P. P. S. Janardhana Raja, for the Assessee

N.V. Balasubramanian, J.The Tribunal has stated a case at the instance of the revenue and referred the following question of law in relation to the assessment year 1986-87 of the assessee :'Whether, on the facts and...

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Nov 19 2002

Cit Vs. P.N. Bajaj

Court : Chennai

Decided on : Nov-19-2002

Subject : Direct Taxation

Reported in : [2003]127TAXMAN233(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue V. Ramachandran, for the Assessee.

N.V. Balasubramanian, J.The Income Tax Appellate Tribunal has stated a case under section 256(2) of the Income Tax Act, 1961 and referred the following question of law in relation to the assessment of the assessee for...

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Nov 12 2002

Cit Vs. Thanjavur Textiles Ltd.

Court : Chennai

Decided on : Nov-12-2002

Subject : Direct Taxation

Reported in : [2003]127TAXMAN398(Mad)

Advocate for Appellant : Mrs. Pushya Sitharaman, for the Revenue P.P.S. Janarthana Raja, for the Assessee

ORDERN.V. Balasubramanian, J.In compliance with the directions of this court in T.C.P. No. 434 of 1996, by order dated 5-3-1997, the Income Tax Appellate Tribunal (hereinafter referred to as the 'the Appellate Tribunal) has stated a...

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Dec 31 2002

Jai Bharath Tanners Vs. Cit

Court : Chennai

Decided on : Dec-31-2002

Subject : Direct Taxation

Reported in : [2003]128TAXMAN880(Mad)

Advocate for Appellant : V.S. Jayakumar, for the Assessee Mrs. Pushya Sitharaman, for the Revenue

N.V. Balasubramanian, J.This is a reference at the instance of the assessee. The assessee requested the Income Tax Appellate Tribunal to state a case and refer the following questions of law :'1. Whether on the facts...

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