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Rajesh Babubhai Damania Vs. Ito

Court : Gujarat

Subject : Direct Taxation

Reported in : (2001)169CTR(Guj)346

Advocate for Appellant : N.R. Divatia with S.N Divatia, for the Assessee B.B. Naik for Manish R. Bhatt, for the Revenue

R.K. Abichandani, J.The Appellate Tribunal, Ahmedabad Bench C, has referred the following questions of law for the opinion of this court under section 256(1) of the Income Tax Act, 1961. 'Whether, on the facts and circumstances...

Usha Fertilizers Vs. Cit

Court : Gujarat

Subject : Direct Taxation

Reported in : [2005]142TAXMAN414(Guj)

Advocate for Appellant : S.N. Divatia for the Assessee , B.B. Nayak and Manish R. Bhatt for the Revenue.

D.A. Mehta, J.The Income Tax Appellate Tribunal, Ahmedabad Bench A, has referred the following question:'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the penalty of...

Amar Associates Vs. Income Tax Officer.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1996)56TTJ(Ahd.)100

The only effective ground raised in this appeal by the assessee reads under : "The learned CIT(A) has erred in law and on facts by upholding the order of the AO refusing registration of the firm."...

Amar Associates Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

1. The only effective ground raised in this appeal by the assessee reads under : "The learned CIT(A) has erred in law and on facts by upholding the order of the AO refusing registration of the...

income Tax Officer Vs. Bharti Trust. (ito V. Madhu Trust;

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1997)57TTJ(Ahd.)154

The short but interesting question that arises in this group of appeals, common in all is whether the respondent-trusts are liable to tax at the maximum marginal rate under s. 161(1A) of the IT Act, 1961,...

ito Vs. Jogendrasing Mohansingh (Huf) and

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2002)76TTJ(Ahd.)148

These appeals filed by the revenue involving tour assessees relate to assessment years 1989-90 to 1991-92. Since Identical issue is involved and the appeal have been heard together these are being disposed of by a single...

income Tax Officer Vs. Jogendrasing Mohansingh (Huf)

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

1. These appeals filed by the Revenue involving four assessees relate to asst. yrs. 1989-90 to 1991-92. Since identical issue is involved and the appeals have been heard together these are being disposed of by a...

Assistant Commissioner of Income Vs. Apsara Processors (P) Ltd.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2005)92TTJ(Ahd.)645

1. In the above mentioned cases, the Hon'ble President of Tribunal has referred the following question for the consideration of Special Bench : "Whether penalty can be levied Under Section 271(1)(c) in cases where the assessed...

Vahid Paper Converters and ors. Vs. Ito and ors.

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (2006)98ITD165(Ahd.)

1. The President, Income-tax Appellate Tribunal vide order Under Section 255(3) of the I.T. Act, 1961 dated 07-06-2005 constituted a Special Bench for hearing all the aforesaid appeals to consider the following question. Whether, the depreciation...

Commissioner of Income Tax Vs. Dineshchandra S. Shah

Court : Gujarat

Subject : Direct Taxation

Acts : Finance Act, 2008 - Sections 17, 268A and 268A(1)

Reported in : (2008)219CTR(Guj)247; [2009]317ITR391(Guj)

Advocate for Appellant : Manish R. Bhatt, Adv.

K.A. Puj, J.1. The CIT has filed this application seeking leave to appeal to the Supreme Court against the judgment rendered on 27th April. 1998. in IT Ref. No. 132 of 1996. The judgment rendered by...