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Mahender Kumar Vs. Income Tax Officer

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2001)165CTR(P& H)37

Advocate for Appellant : B.S. Gupta with Sanjay Bansal, for the Assessee R.P. Sahney with Sanjiv Ghai & Rajesh Bindal, for the Revenue

ORDERV.K. Bali, J.Challenge in this petition is to orders of conviction and sentence, dated 18-7-1983, and 19-7-1983, respectively, rendered by the Additional Chief Judicial Magistrate, Bhiwani, as also order dated 30-11-1987, vide which Additional Sessions Judge,...

Hind Iron Stores Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Reported in : [1983]53STC337(P& H)

Advocate for Appellant : R.P. Sahney, Adv.

A.S. Bains, J.1. The petitioner is a registered partnership firm engaged in the business of selling and supplying of iron and steel of all types and iron scraps at Mandi Gobindgarh, District Patiala. The firm is...

Om Parkash Aggarwal Vs. Commissioner of Wealth-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 18(1)

Reported in : [1992]196ITR596(P& H)

Advocate for Appellant : R.P. Sahney, Adv.

S.S. Sodhi, J. 1. In the event of delay in the filing of a return, where does lie the onus, to show that it was with or without reasonable cause, upon the assessee or the Revenue...

Smt. Kala Rani Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22

Reported in : (1981)23CTR(P& H)17; [1981]130ITR321(P& H)

Advocate for Appellant : R.P. Sahney, Adv.

J.V. Gupta, J.1. In these two references, under Section 256(1) of the I.T. Act, 1961 (hereinafter called 'the Act'), relating to the assessment years 1968-69 and 1969-70, the following two questions of law have been referred...

Atlas Cycle Industries Ltd. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254; Income Tax (Appellate Tribunal) Rules, 1963 - Rules 11 and 29

Reported in : (1981)21CTR(P& H)123; [1982]133ITR231(P& H)

Advocate for Appellant : P.N. Monga,; R.P. Sahney and; Rajiv Mehra, Advs.

B.S. Dhillon, J.1. The previous year relevant to the assessment year 1969-70 ended on December 31, 1968. The assessee is a 'public limited company' and manufactures and sells cycles on a large scale. The assessee had...

Atlas Cycle Industries Ltd. Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 37 and 80G

Reported in : (1981)21CTR(P& H)109

Advocate for Appellant : P.N. Monga,; R.P. Sahney and; Rajiv Mehta, Advs.

M.R. Sharma, J.1. The assessee is a company deriving income from manufacture of cycles and spare parts. The board of directors of the assessee-company passed a resolution on February 12, 1968, which reads as under :'RESOLVED...

Food Corporation of India and anr. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales TaxConstitution

Reported in : [1987]66STC7(P& H)

Advocate for Appellant : Ashok Bhan, Sr. Adv.,; R.P. Sahney and; B.K. Jhingan

J.V. Gupta, J.1. This judgment will dispose of Civil Writ Petitions Nos. 1573 and 6099 of 1983 and 510, 4140 and 4505 of 1984 as it is a common case of the parties that in case...

Bhag Mal Charanji Lal Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1) and 256(2)

Reported in : [1987]163ITR721(P& H)

Advocate for Appellant : R.P. Sahney, Adv.

S.P. Goyal, J.1. The assessee, M/s. Bhag Mal Charanji Lal, is a Hindu undivided family concern. Darshan Kumar, one of the coparceners, entered into a partnership agreement on May 1, 1967, with one Pashupati Nath to...

Bhag Mal Charanji Lal Vs. Commissioner of Income-tax and ors.

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1), 256(2) and 271(1)

Reported in : (1986)55CTR(P& H)70; [1987]163ITR354(P& H)

Advocate for Appellant : R.P. Sahney, Adv.

S.P. Goyal, J.1. The assessee, M/s. Bhag Mal Charanji Lal, is a Hindu undivided family concern. Darshan Kumar, one of the coparceners, entered into a partnership agreement on May 1, 1967, with one Pashupati Nath to...

Kundan Lal Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Reported in : [1988]71STC394(P& H)

Advocate for Appellant : R.P. Sahney, Adv.

D.V. Sehgal, J.1. The petitioner states that he is a petty karyana merchant at Faridabad. The Assessing Authority, Faridabad, respondent No. 4, under the Haryana General Sales Tax Act, 1973 (for short 'the Act') raided his...