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Vishwa Nath Agarwal Vs. Asstt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)71TTJ(All)668

Advocate for Appellant : S.K Garg, for the Assessee B. Dogra, for the Revenue

ORDERP.M. Parashar, J.M.The assessee has filed ITA No. 2707/All/1991 against the order of Commissioner (Appeals) dated 26-11-1991, for the assessment year 1989-90.2. The department has filed ITA No. 281/All/1992 against the order of Commissioner (Appeals) dated...

Cit Vs. Smt. Usha Tripathi

Court : Allahabad

Subject : Direct Taxation

Reported in : (2001)166CTR(All)77

Advocate for Appellant : Shambhu Chopra, for the Revenue S.K Garg, for the Assessee

ORDERBy the CourtThe assessee, an individual, runs a proprietorship concern in the name and style of M/s Ved Pathology. It derives income from conducting pathological tests for diagnosis. Search operations under section 132 of the Income...

Cit Vs. Benares State Bank Ltd.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2004]139TAXMAN268(All)

Advocate for Appellant : Shambhu Chopra, for the Revenue S.K. Garg, for the Assessee

This appeal arises against the order of the Income Tax Appellate Tribunal passed in December, 1998, in I.T.A. No. 4 (All) of 1991 in relation to the assessment year 1986-87. The proceedings were taken against the...

C.D. Singh Vs. Ito

Court : Allahabad

Subject : Direct Taxation

Reported in : (2002)77TTJ(All)282

Advocate for Appellant : S.K. Garg, for the Assessee B. Dogra, for the Revenue

ORDERBy the BenchIn these four appeals the assessee has, in addition to challenging the consolidated order of the Commissioner (Appeals) with respect to various additions and findings on merits including as to whether income included in...

Bhumi Sudhar Nigam Vs. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : [2005]144TAXMAN94(All)

Advocate for Appellant : S.K. Garg and Shakeel Ahmad, for the Appellant A.N. Mahajan, for the Respondent

ORDERR.K. Agrawal, J. Both the appeals filed under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') by U.P Bhumi Sudhar Nigam, Lucknow (hereinafter referred to as the 'Nigam') raise common...

Commissioner of Wealth Tax Vs. G.P. Kanodia (Huf)

Court : Allahabad

Subject : Direct Taxation

Reported in : [2006]150TAXMAN35(All)

Advocate for Appellant : A.N. Mahajan, for the Revenue S.K. Garg and R.S. Agrawal for the Assessee

ORDER1. The Income Tax Appellate Tribunal, Allahabad has referred the following question of law under section 27(1) of the Wealth-Tax Act, 1957 ('the Act') for opinion to this Court.'1. Whether on the facts and in the...

Cit Vs. Indo Gulf Fertilizer and Chemical Corpn. Ltd.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2006]280ITR521(All)

Advocate for Appellant : R.K. Upadhayaya for the Revenue S.K. Garg and R.S. Agarwal, for the Assessee

R.K. Agrawal, J.The Income Tax Appellate Tribunal, Allahabad has referred the following two questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'Act') for opinion of this court :'1....

City Montessori School Vs. Assistant Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (1999)64TTJ(All)475

ORDERDR. O.K. TRIPATHI, AM:This is an appeal filed by the assessee against the order of the learned first appellate authority in which the following grounds have been taken :1. Because the learned CIT(A) has erred in...

Sukhdeo Prasad Vs. Astt. Cit

Court : Allahabad

Subject : Direct Taxation

Reported in : (2004)87TTJ(All)604

ORDERIn the Itat, Allahabad Bench P.S. Kalsian, A.M. & Bhavnesh Saini, J.M. Income Tax Act, 1961, sections 158BC & 158BI); In favour of: AssesseeSearch and seizureBlock assessmentCounsel : S.K. Garg & Siddharth Pathak, for the Appellant...

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Reported in : (2000)68TTJ(All)516

Advocate for Appellant : S.K. Garg & M.L. Jain, for the Assessee S. Chopra, for the Revenue

ORDERI.S. Verma J.M.This is an appeal by the assessee against block assessment order dated 30-9-1997, passed by the Assistant Commissioner, Central Circle-2, Kanpur as a result of search operation simultaneously carried out at the business premises...