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Harvansh and Sons Vs. Union of India

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2003]133TAXMAN926(MP)

Advocate for Appellant : Ashok Agrawal, for the Assessee Rohit Arya, for the Revenue

ORDERThe petitioner M/s. Harvansh and Sons, is a partnership firm and had taken a contract for retail sale of country liquor for the entire arisen district for the excise year 2001-02 for a sum of Rs....

Commissioner of Income Tax Vs. Purshottam Khatri

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 5(1), 6(6), 10(4), 80L, 131, 132, 132(4), 143(3), 158BB(1), 158BC and 260A; Foreign Exchange Regulation Act, 1973 - Sections 13 and 14; Finance Act, 2002

Reported in : [2007]290ITR260(MP); 2006(3)MPLJ131

Advocate for Appellant : Rohit Arya and ;Sanjay Lal, Advs.

A.K. Patnaik, C.J.1. This is an appeal under Section 260A of the IT Act, 1961 (for short 'the Act') filed by the CIT against the order dt. 7th June, 2000 of the Tribunal.2. The facts briefly...

Commissioner of Income-tax Vs. Balchand Ajit Kumar

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 961 - Sections 69A

Reported in : (2004)186CTR(MP)419; [2003]263ITR610(MP)

Advocate for Appellant : Rohit Arya, Adv.

Dipak Misra, J. 1. In this appeal preferred under Section 260A of the Income-tax Act, 1961 (for brevity 'the Act'), the Revenue has assailed the order passed by the Tribunal in I. T. A. No. 269/JAB...

Commissioner of Income-tax Vs. Vallabh Leasing and Finance Co. Pvt. Lt ...

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 94, 94(1), 94(2), 94(3) ;Income Tax Act, 1922 - Sections 44F; Income Tax Amendment Act, 1987 - Sections 36, 36(1)

Reported in : (2004)187CTR(MP)20; [2004]265ITR1(MP)

Advocate for Appellant : Rohit Arya, Adv.

DIPAK MISRA J. 1. In this appeal preferred under Section 260A of the Income-tax Act, 1961, the Revenue has called in question the penetrability and defensibility of the order dated November 2, 1999, passed by the...

Commissioner of Income Tax Vs. Heg Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 5(2), 9(1) and 90(2)

Reported in : (2003)182CTR(MP)353; [2003]263ITR230(MP)

Advocate for Appellant : Rohit Arya, Adv.

ORDERDipak Misra, J. 1. In this appeal preferred under Section 260A of the IT Act, 1961 (hereinafter referred to as 'the Act'), by the Revenue a short but interesting question arises for adjudication.2. The facts which...

D.P. Agrawal Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2004]141TAXMAN626(MP)

Advocate for Appellant : H.S. Shrivastava & Sandesh Jain, for the Assessee Rohit Arya & Ajit Ade, for the Revenue

ORDERArun Mishra, J.This appeal has been preferred by the assessee against order passed by Income Tax Appellate Tribunal on 6-10-1999 in ITA No. 545/Jab/97 relating to assessment year 1994-95.2. The Income Tax Appellate Tribunal has allowed...

Babulal Agrawal Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2005]144TAXMAN621(MP)

Advocate for Appellant : Sumit Nema for the Assessee Rohit Arya, for the Commissioner.

Dipak Misra, JThis is a reference under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961'), whereby the Income Tax Appellate Tribunal (for brevity 'the Tribunal'), has referred the...

Purshottam Khatri Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2006)203CTR(MP)18; [2006]155TAXMAN520(MP)

Advocate for Appellant : A.P. Shrivastava, for the Applicant Rohit Arya, for the Respondent

This is an application filed by the assessee/applicant under section 261 of the Income Tax Act, 1961 (for short the Act) for a certificate from the High Court that the appeal against the judgment of the...

Amar Agrawal and anr. Vs. Director of It (investigation) and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2005]144TAXMAN762(MP)

Advocate for Appellant : Pankaj Bagadia with Piyush Mandovara, for the Assessee Rohit Arya with Ajit Ade, for the Revenue

ORDERArun Mishra, J.This writ petition has been filed by the petitioners to quash the authorization dated 24-1-2003, issued by the Director of Income Tax (Inv) under section 132A of Income Tax Act (hereinafter referred to as...

Cit Vs. Madhya Pradesh Audyogik Vikas Nigam Ltd.

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2004]140TAXMAN388(MP)

Advocate for Appellant : Rohit Arya, for the Revenue G.N. Purohit, for the Assessee.

ORDERDipak Misra, J. The present appeal preferred tinder section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') was admitted on the following question of law:-'Whether the Income Tax Appellate Tribunal was...