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Sridhar (Decd.) (by Lrs. Narendra Dhar) Vs. Commissioner of Wealth-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 27(1); Constitution of India - Article 227

Reported in : (1985)48CTR(All)375; [1985]153ITR543(All); [1985]23TAXMAN384(All)

Advocate for Appellant : R.K. Gulati and ;M.C. Gupta, Advs.

Ojha, J. 1. An appeal was preferred by the asses see-applicant against an order of assessment passed by the WTO in regard to the assessment year 1975-76 before the AAC of Wealth-tax. This appeal was allowed...

Chandra Katha Industries Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 41(2) and 215

Reported in : (1982)29CTR(All)317; [1982]138ITR168(All); [1982]10TAXMAN252(All)

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

Rastogi, J. 1. The Income-tax Appellate Tribunal, Delhi Bench 'B', hereafter referred to as 'the Tribunal', has referred the following three questions for the opinion of this court:'1. Whether, on the facts and in the circumstances...

Raj Kumar Kotwaj Vs. Commissioner of Sales Tax

Court : Allahabad

Subject : Sales Tax

Reported in : [1977]40STC141(All)

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

D.M. Chandrashekhar, J.1. At the instance of the assessee, the following questions of law have been referred to this court by the Additional Judge (Revisions), Sales Tax, Aligarh :(1) Whether, in the facts and circumstances of...

Bithal Das Vs. Commissioner of Wealth-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2

Reported in : (1982)29CTR(All)288; [1983]141ITR228(All); [1982]10TAXMAN51(All)

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

Rastogi, J.1. At the instance of the assessee, Sri Bithal Das, an HUF, and as directed by this court, the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, hereafter referred to as 'the Tribunal', has drawn up a...

Phool Chand Bajrang Lal and anr. Vs. Income-tax Officer, b-ward and an ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147

Reported in : [1977]110ITR834(All)

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

Chandrashekhar, J. 1. In this petition under article 226 of the Constitution, the petitioner has prayed for issue of a writ quashing the notices issued to it (the petitioner) under Section 148 of the Income-tax Act,...

Gupta Traders Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143, 144, 147, 148, 150(1) and 153(3)

Reported in : (1982)28CTR(All)270; [1982]135ITR504(All); [1982]10TAXMAN199(All)

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

Rastogi, J.1. This is a reference under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), It relates to the assessment year 1965-66, the previous year ended on March 31, 1964. The...

Vindhya Metal Corporation and ors. Vs. Commissioner of Income-tax and ...

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 132 and 132A

Reported in : (1983)36CTR(All)238; [1985]156ITR233(All)

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

Mehrotra, J. 1. While travelling from Mirzapur to Calcutta by the Kalka Mail, one Vinod Kumar Jaiswal was detained at Moghal Sarai by the Govt. Railway Police and an attache case containing a sum of Rs....

Commissioner of Income-tax Vs. ElgIn Mills Co. Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 216

Reported in : [1980]123ITR712(All)

Advocate for Appellant : R.K. Gulati and ;A. Gupta, Advs.

R.R. Rastogi, J. 1. These two references relate to similar set of facts and are, therefore, being disposed of by a common judgment. Income-tax Reference No. 1151 of 1976 relates to the assessment years 1967-68 and1968-69...

Commissioner of Income-tax Vs. Hindustan Commercial Bank Ltd.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 36, 36(2) and 155(6)

Reported in : [1980]122ITR645(All)

Advocate for Appellant : R.K. Gulati and ;A. Gupta, Advs.

C.S.P. Singh, J. 1. The assessee, which is a banking company, had a trade debtor, M/s. Usha Cycle Industries, the amount of debt being Rs. 18,086. This was written off in the previous year relevant to...

Shiv NaraIn Chaudhari Vs. Commissioner of Wealth-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 5(1)

Reported in : [1977]108ITR104(All)

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

Chandrashekhar, J. 1. At the instance of the assessee, the Income-tax Appellate Tribunal, Allahabad Bench (hereinafter referred to as 'the Tribunal'), has referred to this court the following question of law :'Whether house properties bearing the...