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Lankashi Tea and Seed Estates P. Ltd. and anr. Vs. Commissioner of Tax ...

Court : Guwahati

Subject : Direct Taxation

Acts : Assam Agricultural Income Tax Act, 1939 - Sections 2, 8, 8(1) and 8(2); Assam Agricultural Income Tax (Amendment) Act, 1989; Assam Taxation (on Specified Lands) Act, 1990 - Sections 2; Income Tax Act, 1961 - Sections 2(1A), 7, 28, 37, 37(1), 43B and 50; Income Tax Rules, 1962 - Rule 8 and 8(1)

Advocate for Appellant : B.P. Todi and S. Hazarika, Advs., W.P. (C.) Nos. 1456, 1459, 1460 and 1461 of 1999 and A.K. Saraf, K.K. Gupta, R.K. Agarwal and S.K. Kejriwal, Advs., Civil Rule Nos. 2784 and 2786 of 1995

A.H. Saikia, J.(A) Issues raised under reference:1. The questions that have been referred to this larger Bench by the Hon'ble the then Chief Justice (Acting) vide order dated October 31, 2005, on the administrative side for...

Commissioner of Income-tax Vs. B.D. Pandey

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 16; Taxation Laws (Amendment) Act, 1984

Reported in : [1998]231ITR259(All)

Advocate for Appellant : R.K. Agarwal, Adv.

R.K. Gulati, J. 1. At the instance of the Commissioner of Income-tax, Kanpur, the Income-tax Appellate Tribunal, Allahabad, has referred the following question of law for the opinion of this court, under Section 256(1) of the...

Balbeer Kumar JaIn and anr. Vs. Tripti Kumar Kothari

Court : Rajasthan

Subject : Tenancy

Acts : Rajasthan Rent Control Act, 2001 - Sections 6, 32 and 32(3); Rajasthan Premises (Control of Rent and Eviction) Act, 1950 - Sections 6 and 7

Reported in : RLW2004(2)Raj819; 2003(4)WLC790

Advocate for Appellant : R.K. Agarwal and; J.S. Rastogi, Advs.

Goyal, J.1. Following common question of law arises in these four appeals:-'Whether the proceedings for fixation of standard rent under the repealed Act pending on the date of commencement of the Rajasthan Rent control Act, 2001,...

Commissioner of Income-tax Vs. Gorakhpur Shamiana House

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 187(2) and 188; Partnership Act, 1932

Reported in : (1997)143CTR(All)426; [1997]225ITR721(All)

Advocate for Appellant : R.K. Agarwal, Adv.

1. In the instant reference made under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question :' Whether, on the facts and in the circumstances of the case, the Tribunal was...

Commissioner of Income-tax Vs. Oil and Natural Gas Commission

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 9 and 256

Reported in : [1996]217ITR816(All)

Advocate for Appellant : R.K. Agarwal, Adv.

1. This is an application under Section 256(2) of the Income-tax Act, 1961, filed at the instance of the Revenue.2. We have heard Sri R.K. Agarwal, who appears for the Department, and Sri R.P. Dubey, for...

N.N. Consultants Pvt. Ltd. Vs. Khatema Fibres Ltd.

Court : Allahabad

Subject : Company

Acts : Companies Act, 1956 - Sections 433 and 434(1)

Reported in : [2001]104CompCas254(All)

Advocate for Appellant : R.K. Agarwal, Adv.

A.K. Banerji, J.1. By means of the above noted company petition filed under Sections 433 and 434 of the Companies Act, 1956 (the Act, in short) the petitioner M/s. N. N. Consultants Private Limited (the petitioner,...

Pramod and Company Vs. Commissioner of Sales Tax

Court : Allahabad

Subject : Sales Tax

Reported in : [1986]62STC56(All)

Advocate for Appellant : R.K. Agarwal, Adv.

Anshuman Singh, J.1. This revision has been preferred by the assessee against the judgment dated 14th May, 1984, passed by the Sales Tax Tribunal, Aligarh, dismissing its appeal. Briefly stated the facts of the case are...

Jogender Singh Vs. Income Tax Officer

Court : Allahabad

Subject : Direct Taxation

Reported in : (1999)155CTR(All)218

ORDERR. K. AGARWAL, JI:By means of the present writ petition the petitioner seeks a writ of certiorari quashing the order dt. 29th April, 1987, passed by the ITO, Circle-I(6), Kanpur, respondent No. 1 (filed as Annexure-H...

Commissioner of Income-tax Vs. Subhash Chand Dinesh Chand Kattha and A ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36, 37 and 256

Reported in : [1995]216ITR676(All)

Advocate for Appellant : R.K. Agarwal, Adv.

1. Heard Shri R.K. Agarwal for the Revenue and Shri Vikram Gulati for the assessee.2. This is an application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act').3. Admittedly, the legal...

Rao NaraIn Singh Vs. Cit

Court : Rajasthan

Subject : Direct Taxation

Reported in : (2001)169CTR(Raj)16

Advocate for Appellant : N.M Ranka, for the Assessee R.K. Agarwal, for the Revenue

Rajesh Balia, J.Four statements of cases were submitted by the Tribunal, Jaipur Bench, Jaipur, relating to assessment years 1964-65 to 1967-68 arising out of the assessments made in the case of the same assessee. In each...