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British Airways Plc. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2003)80TTJ(Delhi)337

1. By this reference under Section 255(4) of the IT Act, 1961 the following point of difference was referred to me : "Whether, on the facts and circumstances of the case and in law the directions...

Narinder Jeet Kanwar Vs. Dy. Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)6SOT340(Delhi)

This appeal by the assessee for assessment year 1997-98 directed against order of CIT (Appeals) confirming addition made in the hand of the assessee.The facts of the case briefly stated are that the assessee filed return...

Commissioner of Income Tax Vs. Ram Kumar Aggarwal and Brothers

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 2(6A), 10 and 66; Income Tax Act, 1961 - Sections 14, 28 and 256; Companies Act, 1956 - Sections 511

Reported in : [1994]205ITR251(SC); JT1993(6)SC290; 1993(4)SCALE320; (1994)1SCC201; [1993]Supp3SCR502

Advocate for Appellant : G.C. Sharma,; W.C. Chopra,; T.R. Talwar and;

B.P. Jeevan Reddy, J.1. This appeal arises from the judgment of a Division Bench of the Calcutta High Court answering the question referred to it in favour of the assessee and against the revenue. The Assessment...

Punjab National Bank Vs. Deputy Commissioner of Income Tax

Court : Delhi

Subject : Direct Taxation

Reported in : (2000)66TTJ(Del)847

Advocate for Appellant : G. C. Sharma,;T.R. Talwar &; Madan Lal Khanna,;for the Assesse;Rajnish Kumar;for the Revenu

ORDERPhool Singh, JM.This appeal, preferred by the assessee, arises out of Commissioner (Appeals)'s order dt, 28-1-1993 relating to the assessment year 1989-90. As many as seven grounds were taken up by the assessed in this appeal...

Ram Devi Vs. Asstt. Cit

Court : Delhi

Subject : Direct Taxation

Reported in : (2004)90TTJ(Del)374

Advocate for Appellant : T.R. Talwar,;for the assessed; Prahlad Singh,;for the Revenue

ORDERR.K. Gupta, J.M.:This is an appeal by assessed against the order of assessing officer passed under section 158BC for the block period relevant to assessment year 1987-88 to the date of search, i.e., 16-8-1996.2. The search...

Dy. Cit Vs. Metro Tyres Ltd.

Court : Delhi

Subject : Direct Taxation

Reported in : [2001]79ITD557(Delhi)

Advocate for Appellant : D.K. Sawhney, for the Revenue;G.C. Sharma; & T.R. Talwar, for the assesse

ORDERSinghal, J.M. The short but interesting question arising out of this appeal is whether the following amounts of income can be said to have been derived from the industrial undertaking for the purpose of claiming deduction...

Shri Sukh Ram Vs. Acit

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 69A, 132(4A) and 260A; Evidence Act - Sections 110

Reported in : (2006)204CTR(Del)336; [2006]285ITR256(Delhi)

Advocate for Appellant : R.K. Sampath,; T.R. Talwar and; R.K. Raghvan, Advs

Madan B. Lokur, J. 1. In this appeal under Section 260A of the Income Tax Act, 1961 (the Act), the Appellant is aggrieved by an order dated 27th January, 2006 passed by the Income Tax Appellate...

Smt. Kewati Devi JaIn Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1987)23ITD11(Delhi)

Legal documents amend in the above context means `correct an error' and expression `amend the order' would mean `correct the order' in the order under section 154.Section 154 extends to amendment or correction of order to...

Commissioner of Wealth-tax Vs. Ram Pershad and Sons

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1988)24ITD358(Delhi)

1. These three Reference Applications filed by the Commissioner of Wealth-tax (Central) II, New Delhi, arise out of the consolidated order dated 17-6-1986 of the Appellate Tribunal for the assessment years 1969-70, 1970-71 and 1971-72. The...

Gift-tax Officer Vs. Parma Nand Aggarwal, Huf.

Court : Delhi

Subject : Direct Taxation

Reported in : [1988]24ITD151(Delhi)

ORDERPer Shri. S. P. Kapur, Judicial Member - The revenue is aggrieved and following specific ground has been raised before us :'On the facts and in the circumstances of the case, the AAC erred in holding...