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Commissioner of Income-tax Vs. S. Zoraster and Co.

Court : Rajasthan

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 10(2)

Reported in : [1982]133ITR559(Raj)

Advocate for Appellant : S.M. Mehta, Adv.

Dwarka Prasad, J.1. This is a reference made by the Income-tax Appellate Tribunal, Delhi Bench, 'B ', under Section 66(2) of the Indian I.T. Act, 1922 (hereinafter referred to as ' the Act '), by which...

Jaipur Electro Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37 and 37(1)

Reported in : [1997]223ITR535(Raj)

Advocate for Appellant : S.M. Mehta, Senior Adv. and; Sonal Mehta, Adv.

M.A.A. Khan, J.1. As directed by this court under Section 256(2) of the Income-tax Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short 'the Tribunal'), has referred the following question...

G.G. Sanghi Vs. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 37(1); Rajasthan Sales Tax Act, 1954 - Sections 11B

Reported in : (1984)42CTR(Raj)228; [1985]156ITR95(Raj)

Advocate for Appellant : S.M. Mehta, Adv.

1. In this reference made by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal'), under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), the Tribunal has...

Addl. Commissioner of Income-tax Vs. Id Mohammed Nizamuddin

Court : Rajasthan

Subject : Direct Taxation

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

Reported in : (1979)10CTR(Raj)136; [1979]120ITR660(Raj)

Advocate for Appellant : S.M. Mehta, Adv.

C.M. Lodha, C.J. 1. These are three connected matters which can be conveniently disposed of by a common order. Case No. 64 of 1973 pertains to the assessment year 1963-64, in respect of penal interest for...

Shrigopal Industries Vs. the State of Rajasthan

Court : Rajasthan

Subject : Sales Tax

Reported in : [1985]58STC75(Raj)

Advocate for Appellant : S.M. Mehta, Adv.

1. By order dated 3rd August, 1972, passed under Section 15 of the Rajasthan Sales Tax Act (hereinafter referred as 'the Act'), the Board of Revenue has referred the following question for the opinion of this...

J.D.A., Jaipur Vs. Mirchoo Mal

Court : Rajasthan

Subject : Commercial

Acts : Code of Civil Procedure (CPC) , 1908 - Order 39, Rules 1 and 2

Reported in : AIR1988Raj31; [1990(60)FLR81]; 1987(2)WLN491

Advocate for Appellant : S.M. Mehta and; R.S. Mehta, Advs.

ORDERI.S. Israni, J.1. This is a revision petition under Section 115 CPC against the order of learned Additional Civil Judge-cum-Chief Judicial Magistrate, Court No. 4, Jaipur City, dated 28-2-84 in Civil Misc. Appeal No. 2/84(8/84) whereby...

Commissioner of Income-tax Vs. Sri Ram Gopal

Court : Rajasthan

Subject : Direct Taxation

Acts : Jaipur Land Acquisition Act, 1943 - Sections 4 and 34; Income Tax Act, 1961 - Sections 5

Reported in : (1980)16CTR(Raj)349; [1980]123ITR388(Raj)

Advocate for Appellant : S.M. Mehta, Adv.

C.M. Lodha, C.J.1. This is a reference by the Income-tax Appellate Tribunal, Delhi Bench ' C', under Section 256(1) of the I.T. Act, 1961 (which will hereinafter be referred to as ' the Act'). The question...

Aditya Mills Ltd. Vs. Union of India (Uoi) and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1) and 147

Reported in : [1985]156ITR113(Raj); 1984()WLN499

Advocate for Appellant : S.M. Mehta, Adv.

Sidhu, J.1. The petitioner, M/s Aditya Mills Ltd., is engaged in the business of manufacturing cotton and synthetic yarn. M/s. Traders and Miners Ltd. is said to have been working as sole selling agent of those...

Shiv Kishan Shiv NaraIn Vs. Addl. Commissioner of Income-tax

Court : Rajasthan

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(1), 256(2) and 271(1)

Reported in : [1980]121ITR168(Raj)

Advocate for Appellant : S.M. Mehta, Adv.

Dwarka Prasad, J. 1. This is an application under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), on behalf of M/s. Shiv Kishan Shiv Narain, Bhawani Mandi, District Jhalawar (hereinafter referred...

Associated Stone Industries Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Civil

Acts : Mines and Minerals (Regulation and Development) Act, 1957 - Sections 9(1) and 15; Rajasthan Land Revenue Act, 1956 - Sections 89(7); Rajasthan Minor Mineral Concession Rules, 1986 - Rules 3, 18(1) and 18(9)

Reported in : AIR2006Raj148; RLW2006(2)Raj1130; 2006(2)WLC8

Advocate for Appellant : S.M. Mehta, Sr. Adv. and; R.S. Mehta, Adv.

Prem Shanker Asopa, J.1. Since the common questions of facts and law are involved in the aforesaid two writ petitions filed by the same petitioners as the 'whether the royalty is to be levied on the...