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Deversons (P) Ltd. Vs. Chairman, Cbdt

Court : Gujarat

Subject : Direct Taxation

Reported in : [2004]140TAXMAN628(Guj)

Advocate for Appellant : S.N. Divetia, for the Assessee Manish R. Bhatt, M.J. Thakore and R.P. Bhatt, for the Revenue

M.S. Shah, J.At the oral request of Mr. S.N. Divetia, learned counsel for the petitioner, leave to add Chief Commissioner of Income Tax 1, Aayakar Bhavan, Ashram Road, Ahmedabad as respondent No. 4.Notice of rule to...

Parikh Enterprises (P) Ltd. Vs. Cit

Court : Gujarat

Subject : Direct Taxation

Reported in : [2002]124TAXMAN468(Guj)

Advocate for Appellant : S.N. Divetia, for the Assessee B.B. Naik, for the Revenue

K.A. Puj, J.At the instance of the assessee, the following question of law is referred for the opinion of this court :'Whether, on the facts and in the circumstances of the case, the Tribunal was justified...

Hynoup Food and Oil Industries Ltd. Vs. Assistant Commissioner of Inco ...

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32, 32A, 34(1), 80HH, 80I, 143(3), 147, 148, 148(1), 148(2) and 234B; Direct Tax Laws (Amendment) Act, 1987; Constitution of India - Article 226

Reported in : (2008)219CTR(Guj)124; [2008]307ITR115(Guj)

Advocate for Appellant : J.P. Shah and; S.N. Divetia, Advs.

K.A. Puj, J.1. Since all these petitions are filed by the same Assessee, i.e. Hynoup Food & Oil Industries Limited, and since the common issue regarding reopening of assessment under Section 147 of the Income Tax...

Mugat Dyeing and Printing Mills Vs. A.C.i.T.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act,1961 - Sections 28, 43B, 43(2), 143(1), 143(3), 145 and 263; ;Central Excise Duty and Salt Act, 1944; ;Finance Act, 1983

Reported in : (2007)207CTR(Guj)606; [2007]290ITR282(Guj)

Advocate for Appellant : S.N. Divetia and; Swati Soparkar, Adv. for Appellant 1

H.N. Devani, J.1. In all these appeals, (though the frame of the questions in Tax Appeal No. 8 of 2004 differs from that of the other appeals) the facts and issues involved are common. Hence, the...

Deputy Director of Income-tax (investigation) Vs. State of Gujarat and ...

Court : Gujarat

Subject : CriminalDirect Taxation

Acts : Income Tax Act, 1961 - Sections 131(1A), 132, 132(1) and 132A; Code of Criminal Procedure (CrPC) , 1973 - Sections 451 and 457

Reported in : (2010)228CTR(Guj)213; [2009]319ITR292(Guj)

Advocate for Appellant : Mauna M. Bhatt, Adv.

M.D. Shah, J.1. This revision under Section 457 of the Code of Criminal Procedure ('the Code' for short) is taken out by the Deputy Director of Income-tax (Investigation), Unit-I(1), Ahmedabad, against the order dated April 6,...

Gujarat Fertilisers Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147

Reported in : (2007)210CTR(Guj)594; [2007]293ITR70(Guj)

Advocate for Appellant : S.N. Divatia, Adv.

R.S. Garg, J.1. Mr. S.N. Divetia, learned Counsel for the assessee, and Mrs. Mona M. Bhatt, learned Counsel for the Revenue, are heard.2. At the instance of the assessee, the Tribunal has referred the following questions...

Commissioner of Income-tax Vs. Parmanand M. Patel

Court : Gujarat

Subject : Direct Taxation

Acts : Delhi Sales Tax Act, 1975 - Sections 56; ;Marriage Act 1955 - Sections 15(2); ;Finance Act, 2002; ;Income Tax Act, 1922; ;Constitution of India - Article 141; ;Karnataka Sales Tax Act, 1957 - Sections 22A; ;Income Tax Act, 1961 - Sections 2(43), 139(1), 139(2), 142(2A), 143(3), 148, 256(1), 263, 271, 271(1), 271A, 271B, 272A(2), 274 and 275; Income Tax Act, 1922 - Sections 3, 3(1), 7, 12, 12(3), 12(4), 12B (4), 13, 18, 18A, 22A and 28

Reported in : (2005)198CTR(Guj)641; [2005]278ITR3(Guj)

Advocate for Appellant : Manish R. Bhatt, Adv. for Applicant No. 1

D.A. Mehta, J. 1. The following question has been referred by the Income-tax Appellate Tribunal, Ahmedabad Bench B' under Section 256(1) of the Income-tax Act, 1961 (the Act) at the instance of the Commissioner of Income-tax.'Whether...

Devarsons Private Ltd. Vs. U.P. Singh

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 119(2), 143(1A), 143(3), 234A, 234B and 234C; Finance Act, 1990

Reported in : (2006)203CTR(Guj)48; [2006]284ITR36(Guj)

Advocate for Appellant : S.N. Divatia, Adv. for Petitioner 1

D.A. Mehta, J.1. Heard Mr. S.N. Divetia and Mr. T.U. Bhatt, the learned counsel appearing for the petitioner and the respondent respectively. Rule. Mr. Bhatt waives service of rule. The petition is taken up for final...

Commissioner of Income-tax Vs. Scientific Chemicals

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 256(1), 271, 271(1) and 274

Reported in : (2005)198CTR(Guj)665; [2005]278ITR199(Guj)

Advocate for Appellant : Manish R. Bhatt, Adv.

D.A. Mehta, J.1. The following question has been referred at the instance of the Revenue by the Income-tax Appellate Tribunal, Ahmedabad Bench 'C', under Section 256(1) of the Income-tax Act, 1961 ('the Act').'Whether, the Appellate Tribunal...

Assistant Commissioner of Income Vs. Suresh N. Shelat

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1998)62TTJ(Ahd.)464

These cross-appeals arise out of the order of the Commissioner (Appeals)-III, Ahmedabad.The assessee is an advocate by profession. The only grievance projected in the revenue's appeal (ITA No. 1007) is that the learned Commissioner (Appeals) is...