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Commissioner of Income Tax, Delhi Vs. M/S. Popular Jewellers

Court : Delhi

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 256 and 271(1)

Reported in : 1998VAD(Delhi)696; 75(1998)DLT323; 1998(47)DRJ1; [1999]238ITR676(Delhi)

Advocate for Appellant : Mr. R.D. Jolly and; Ms. Premlata Bansal, Advs

R.C. Lahoti, J.1. By this reference under Section 256(2) of Income-tax Act, 1961 the Revenue seeks mandamus to the Income-tax Appellate Tribunal for drawing up a statement of case and referring the following question of law...

J.N. Sahni Vs. Itat and ors.

Court : Delhi

Subject : Direct Taxation

Reported in : (2002)174CTR(Del)367

Advocate for Appellant : Anoop Sharma, R.K. Raghwan & M Husain, for the assessed R.D. Jolly & M.S. Rashmi Chopra, for the Revenue

S.B. Sinha, C.J.Whether the Income Tax Appellate Tribunal (hereinafter referred to as the 'ITAT) is empowered to recall its order passed on merit in purported exercise of its jurisdiction under section 254(2) of the Income Tax...

Golden Hind Shepping (India) (P) Ltd. Vs. Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)157CTR(Del)75

D. K. JAIN, J.At the instance of the assessee, the Tribunal, Delhi, has referred the following questions under section 256(1) of the Income Tax Act, 1961 (for short 'the Act'), for the opinion of this Court...

A.H. Dalmia and ors. Vs. Commissioner of Wealth Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (1999)153CTR(Del)461

D.K. Jain, J.In this batch of fifteen references, at the instance of the assessees, the following two questions arising out of its consolidated order have been referred by the Income Tax Appellate Tribunal under section 27(1)...

Sanjay Sharma Vs. State

Court : Delhi

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 438

Reported in : 1995(32)DRJ725

Advocate for Appellant : D.C. Mathur,; Akshay Bipin,; R.D. Jolly and;

Mohd. Shamim, J.(1) This is an application by the petitioner under Section 438 of the Cr.P.C. for release on bail in anticipation of his arrest. (2) Learned counsel for the pettitioner, Mr. Mathur, has contended that...

Commissioner of Income-tax Vs. Hotel and Restaurant Association

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11(1), 11(2) and 12A; Companies Act, 1956 - Sections 25

Reported in : (2003)182CTR(Del)374; [2003]261ITR190(Delhi)

Advocate for Appellant : R.D. Jolly, Adv

D.K. Jain, J.1. This appeal by the Revenue under Section 260A of the Income-tax Act, 1961 (for short 'the Act'), is directed against the order dated July 22, 2002, passed by the Income-tax Appellate Tribunal, Delhi...

Commissioner of Income-tax, Delhi-ii Vs. Kelvinator of India Ltd. (Now ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22, 30, 32, 37(4), 43, 119, 119(2), 139, 140, 142(1), 143(3), 147, 148 to 153, 154, 234A, 234B, 234C, 245C, 245F254(2) and 256(2); Indian Income Tax Act, 1922 - Sections 34; Direct Tax Laws (Amendment) Act, 1987; Amending Act, 1989; Constitution of India - Article 14

Reported in : 99(2002)DLT221; 2002(64)DRJ109

Advocate for Appellant : R.D. Jolly,; Premlata Bansal and; Ajay Jha, Advs

S.B. Sinha, C.J. 1. Although it is an application under Section 256(2) of the Income-tax Act, 1961 (in short the 'Act') seeking a direction to the Income-tax Appellate Tribunal (for short the 'Tribunal') to refer the...

Commissioner of Income-tax Vs. Chhabra Emporium

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132(4) and 271(1)

Reported in : (2004)190CTR(Del)179; [2003]264ITR249(Delhi)

Advocate for Appellant : R.D. Jolly and; Rashmi Chopra, Advs

1. This appeal by the Revenue under Section 260A of the Income-tax Act, 1961 (for short 'the Act'), is directed against the order dated December 28, 2001, passed by the Income-tax Appellate Tribunal, New Delhi, in...

Commissioner of Income-tax Vs. Goyal Gases (P.) Ltd.

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256, 256(2), 271 and 271(1); Taxation Laws (Amendment) Act, 1975

Reported in : [2000]241ITR451(Delhi)

Advocate for Appellant : R.D. Jolly and; Prem Lata Bansal, Advs

1. This is a petition under Section 256(2) of the Income-tax Act, 1961, whereby the Revenue seeks a direction to the Income-tax Appellate Tribunal to state the case and refer the following questions, stated to be...

Director of Income-tax (Exemption) and anr. Vs. Apparel Export Promoti ...

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 256, 256(2) and 260A; Companies Act, 1956 - Sections 25

Reported in : [2000]244ITR734(Delhi)

Advocate for Appellant : R.D. Jolly and; Prem Lata Bansal, Advs

1. This appeal by the Revenue under Section 260A of the Income-tax Act,1961 (for short 'the Act'), is directed against the order of the Income-taxAppellate Tribunal passed on November 13, 1998, in the assessor's appealin respect...