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Commissioner of Income Tax Vs. Subhash Trading Co.

Court : Gujarat

Subject : Direct Taxation

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

Reported in : (1996)131CTR(Guj)121; [1996]221ITR110(Guj)

Advocate for Appellant : B.J. Shelat, Adv. for M.R. Bhatt & Co.

R. Balia, J.1. In compliance with the directions issued by this Court in IT Ref. No. 102 of 1981 decided on 30th April, 1981, the Tribunal, Ahmedabad Bench 'B' had submitted statement of case and referred...

Kantilal Manilal Vs. Commissioner of Income-tax, Gujarat-ii

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 68, 69A, 143, 144, 145(2), 147, 271(1) and 274

Reported in : (1980)18CTR(Guj)378; [1981]130ITR411(Guj)

P.D. Desai, J.1. The assessee, a partnership firm, was a dealer in medicines. It return of income for the assessment year 1969-70, the previous year being S. Y. 2024, was filed on May 12, 1969. The...

National Textiles Vs. Commissioner of Income Tax

Court : Gujarat

Subject : Direct Taxation

Reported in : (2001)164CTR(Guj)209

Advocate for Appellant : R. K. . Patel, for the Assessee B . B. Naik for M.R. Bhatt & Co., for the Revenue

D. M. Dharmadhikari, C. J.At the instance of the assessee, out of many questions proposed, only the following questions have been referred under section 256(1) of the Income Tax Act.'1. Whether on the facts and in...

Prabhat Oil Traders Vs. Income-tax Officer (No. 3)

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

1. This appeal has come before me for my opinion as a Third Member, under Section 255(4) of the Income-tax Act, 1961, as there was a difference of opinion on the following point between the Members...

Vishwakarma Industries Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Finance Act, 1964 - Sections 271(1); Income Tax Act, 1961 - Sections 271(1); Indian Income Tax Act, 1922 - Sections 28(1)

Reported in : [1982]135ITR652(P& H)

Advocate for Appellant : Ashok Bhan and; Ajay Mittal, Advs.

S.S. Sandhawalia, C.J. 1. The true legislative intent in adding the Explanation to Section 271(1)(c) of the I.T. Act by the Finance Act, No. 5 of 1964, as also the nature and scope thereof is the...

imperial Box and Carton Makers Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1985)11ITD551(Delhi)

1. This is an appeal pertaining to the assessment year 1975-76. The assessee, a registered firm, manufactures and sells boxes and cartons.The previous year for the assessment year 1975-76 ended on 31-3-1975.For the year under consideration,...

income-tax Officer Vs. Belliss and Morcom

Court : Income Tax Appellate Tribunal ITAT Kolkata

Subject : Direct Taxation

Reported in : (1985)14ITD361(Kol.)

1. This is a departmental appeal challenging the order of the learned Commissioner (Appeals) deleting the imposition of penalty by the ITO amounting to Rs. 24,183 in terms of Section 271(1)(c) of the Income-tax Act, 1961...

income-tax Officer Vs. Ghanshyam A. Pandit

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1987)22ITD140(Ahd.)

1. The revenue in this appeal is agitated with the cancellation of the penalty imposed by the ITO under the provisions of Section 271(1)(c) of the IT Act. At the time of the hearing of the...

Hasmukhlal Ambaram Jariwala Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Ahmedabad

Subject : Direct Taxation

Reported in : (1994)49ITD171(Ahd.)

1. This appeal by the assessee is directed against the order of the CIT (Appeals), Surat confirming penalty of Rs. 70,000 under Section 271(l)(c).2. The assessee, an individual, derived share income from two registered firms, viz.,...

Ripudaman Singal Vs. Income Tax Officer.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Subject : Direct Taxation

Reported in : (1996)55TTJ(Chd.)396

These are two appeals by two assessees, with identical names, relating to asst. yr. 1988-89. Since the issues involved are common and both the assessees are sister concerns, these appeals are being decided by this consolidated...