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Babulal Agrawal Vs. Cit

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2005]144TAXMAN621(MP)

Advocate for Appellant : Sumit Nema for the Assessee Rohit Arya, for the Commissioner.

Dipak Misra, JThis is a reference under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961'), whereby the Income Tax Appellate Tribunal (for brevity 'the Tribunal'), has referred the...

Dhannalal Gulabchand Sethi Vs. Ito

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2005]142TAXMAN487(MP)

Advocate for Appellant : Sumit Nema, for the Assessee Rohit Arya, for the Revenue

ORDERIn these two writ petitions question posed for consideration is whether the order passed by assessing officer and directions issued under section 144A of the Income Tax Act, 1961 by Additional Commissioner treating the partnership firm...

Cit Vs. Sanjeev Mehrotra

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : (2003)184CTR(MP)592

Advocate for Appellant : Rohit Arya, for the Revenue Sumit Nema, for the Assessee

ORDERDipak Misra, J.In this appeal preferred under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act') the revenue has called in question the pregnability of the order dated 10-8-1999, passed by...

Commissioner of Income-tax Vs. Vallabh Leasing and Finance Co. Pvt. Lt ...

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 94, 94(1), 94(2), 94(3) ;Income Tax Act, 1922 - Sections 44F; Income Tax Amendment Act, 1987 - Sections 36, 36(1)

Reported in : (2004)187CTR(MP)20; [2004]265ITR1(MP)

Advocate for Appellant : Rohit Arya, Adv.

DIPAK MISRA J. 1. In this appeal preferred under Section 260A of the Income-tax Act, 1961, the Revenue has called in question the penetrability and defensibility of the order dated November 2, 1999, passed by the...

Maa Sharda Wine Traders Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Excise

Reported in : AIR2009MP207; 2009(3)MPHT304; 2009[15]STR3; [2009]22STT105; (2009)22VST170(MP); 2009(5)AIRKarR498

Advocate for Appellant : Mr. Sumit Nema

ORDERDipak Misra, J.1. In this batch of writ petitions, the constitutional validity of Section 65(76b) of the Finance Act, 1994 (for short, 'the Act') as amended by the Finance Act, 2005 was challenged primarily and principally...

All India State Bank of Indore Officers' Co-ordination Committee and O ...

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 17(2), 295 and 295(2); Income Tax Rules, 1962 - Rule 3; Income Tax (Amendment) Rules, 2001 - Rule 3

Reported in : (2004)186CTR(MP)649

Advocate for Appellant : H.S. Shrivastava, ;Sandesh Jain and ;Sumit Nema, Advs.

Dipak Misra, J.1. In this batch of writ petitions the petitioners have prayed for a declaration that Rule 3 of the IT Rules, 1962 (in short 'the Rules') which has been brought into the existence by...

All India State Bank of Indore Officers' Co-ordination Committee Vs. C ...

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [2004]134TAXMAN303(MP)

Advocate for Appellant : H.S. Shrivastava, Sandesh Jain and Sumit Nema, for the Petitioner Rohit Arya and Ajit Ade, for the Respondent

ORDERDipak Misra, J. In this batch of writ petitions the petitioners have prayed for a declaration that rule 3 of the Income Tax Rules, 1962 (hereinafter referred to as 'the Rules') which has been brought into...

Jharneshwar Nagrik Sahakari Bank Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 44AB, 80P, 80P(2), 127, 132, 132(1), 133A, 142(2A), 142(2D), 158BC and 288(2); Companies Act, 1956

Reported in : (2005)198CTR(MP)345; [2006]280ITR339(MP)

Advocate for Appellant : Sumit Nema, Adv.

ORDERArun Mishra, J.1. This writ petition has been filed by the petitioner co-operative bank as against the order (P-3), dt. 29th Jan., 2004 passed by Asstt. CIT, in exercise of power under Section 142(2A) of IT...

Mysore Cement Ltd. and Anr. and M.P. Cement Manufacturer's Association ...

Court : Madhya Pradesh

Subject : Sales Tax

Acts : Madhya Pradesh Commercial Tax Act, 1994; Central Sales Tax Act, 1956 - Sections 8(5); Madhya Pradesh Entry Tax Act, 1976 - Sections 3, 3(1), 4, 4(1), 4A and 4A(1); Constitution of India - Articles 14, 19(1) and 301 to 304; Madhya Pradesh Karadhan Adhiniyam, 1982; Madhya Pradesh Upkar Abhiniyam, 1981

Reported in : [2006]143STC432(MP)

Advocate for Appellant : H.S. Shrivastava, Sr. Counsel and ;Sumit Nema, Adv.

ORDERDipak Misra, J. 1. In these writ petitions the question of law being common they were heard analogously and are disposed of by this common order. For the sake of clarity and convenience we shall adumbrate...

Babulal Agrawal Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 32 and 43(3)

Reported in : (2005)194CTR(MP)369; [2005]272ITR454(MP); 2004(4)MPLJ513

Advocate for Appellant : Sumit Nema, Adv.

Dipak Misra, J.1. This is a reference under section 256(1) of the Income-tax Act, 1961 (for short 'the Act of 1961'), whereby the Income-tax Appellate Tribunal (for brevity 'the Tribunal'), has referred the following question for...