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Commissioner of Income Tax Vs. Bihar Forest Development Corporation

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act - Sections 154

Advocate for Appellant : S.K. Sharan, Adv.

Chandramauli Kr. Prasad and Jayanandan Singh, JJ.1. At the instance of the Revenue the Patna Bench of the Income Tax Tribunal had drawn up the statement of case and referred the following question of law for...

Commissioner of Income-tax Vs. Neba Ram Hansraj

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28 and 45

Advocate for Appellant : S.K. Sharan, Adv.

1. The following questions of law arising from the assessment year 1985-86, have come to this court at the instance of the Revenue on a reference under section 256(2) of the Income-tax Act, 1961 : '...

Commissioner of Income-tax Vs. Smt. S. Qudira Anwar

Court : Patna

Subject : Direct Taxation

Acts : Wealth-tax Act, 1957 - Sections 18, 18(2A), 23(1), 25 and 25(1)

Advocate for Appellant : S.K. Sharan, Adv.

Sachchidanand Jha, J. 1. These references under Section 27(1) of the Wealth-tax Act, 1957, at the instance of the Revenue with respect to the same assessee involving the same question of law have been heard together....

Commissioner of Income-tax Vs. Soh Kisan Cold Storage

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80V and 147; Taxation Laws (Amendment) Act, 1975

Advocate for Appellant : S.K. Sharan, Adv.

G.C. Bharuka, J. 1. In these three taxation cases relating to the assessment years 1973-74, 1974-75 and 1975-76, a statement of case was called for by this court under Section 256(2) of the Income-tax Act, 1961...

Ashok Kumar Jhunjhunwala Vs. State of Bihar

Court : Patna

Subject : Direct Taxation

J.N. Singh, J.1. Heard Mr. N.K. Agrawal, learned senior counsel for the petitioner and Mr. S.K. Sharan, learned Counsel for the Income-tax Department.2. It appears that search and seizure was made on the premises of the...

Yogendra Prasad and ors. Vs. State of Bihar and ors.

Court : Patna

Subject : Direct Taxation

Advocate for Appellant : Shri. Ajay Prasad

S.C. Jha, J.1. This application has been filed for quashing the entire proceeding against the petitioners under sections 276 and 277 of the Income-tax Act, 1961, arising out of Complaint Case No. 9(C) of 1993, T....

Dr. A.A. Hai Vs. Commissioner of Income-tax and anr.

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 276C and 277

Advocate for Appellant : K.N. Jain, R. Usha, Vikash Jain and Nand Kishore Singh, Advs.

Naresh Kumar Sinha, J.1. The petitioner, who is an income-tax assessee, has invoked the writ jurisdiction of this court to quash his prosecution under Sections 276C and 277 of the Income-tax Act, 1961, (hereinafter the 'Act'),...

Commissioner of Income-tax Vs. Soh Kisan Cold Storage.

Court : Patna

Subject : Direct Taxation

G.C. BHARUKA J. - In these three taxation cases relating to the assessment years 1973-74, 1974-75 and 1975-76, a statement of case was called for by this court under section 256(2) of the Income-tax Act, 1961...

Gaury Shankar Choudhary Vs. Commissioner of Income Tax

Court : Patna

Subject : Direct Taxation

TRIVEDI, J.The petitioner has filed this application under section 482 of the Code of Criminal Procedure praying that the proceedings pending before the Special Court for Economic Offences at Muzaffarpur in Complaint Case No. 171 of...

Commissioner of Income-tax Vs. Chandmal Mohal Lal

Court : Patna

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 184(7) and 185

Advocate for Appellant : S.K. Sharan, Adv.

1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Patna Bench, Patna, referred to this court, the following two questions for the assessment year 1976-77 for its opinion : '1. Whether, on the facts...