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Appropriate Authority Vs. Rasiklal M. Dhariwal and ors.

Court : Gujarat

Subject : Direct Taxation

Reported in : [2005]144TAXMAN704(Guj)

Advocate for Appellant : Tanvish U. Bhatt, for the Assessee Mrs. Swati Soparkar & K.H. Kaji, for the Revenue

M.S. Shah, J.These review applications are filed by the Appropriate Authority under section 269UG of the Income Tax Act, 1961, in respect of purchase by Central Government of immovable properties under certain cases of transfer under...

Commissioner of Income Tax Vs. India Gelatine and Chemicals Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 43(1), 51, 80J, 80HH, 143(3) and 263; Finance Act, 1964 - Sections 2(5); Customs Act, 1962 - Sections 75(1); Central Excise Act, 1944 - Sections 36

Reported in : (2005)194CTR(Guj)492; [2005]275ITR284(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv. in Income Tax Reference No. 167 of 1989

M.S. Shah, J.1. Both these references pertain to the same assessee. Income-tax Reference No.167 of 1989 is for the assessment year 1982-83, while Income-tax Reference No.189 of 1989 is for the assessment years 1980-81 and 1981-82....

Commissioner of Income Tax Vs. Sacred Heart Church

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 11, 11(1) and 256(1)

Reported in : (2005)198CTR(Guj)189; [2005]278ITR180(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv.

H.N. Devani, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench A', has referred the following question for the opinion of this Court under Section 256(1) of the Income-tax Act, 1961 (the Act), at the instance of the...

Commissioner of Income-tax Vs. Saurashtra Packaging P. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income-tax Act, 1961 - Sections 41(1), 170(1) and 176(3A)

Reported in : [2003]259ITR520(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv.

K.A. Puj, J. 1. At the instance of the applicant-Revenue, the following question of law is referred to this court for its opinion for the assessment years 1984-85 and 1985-86 :'Whether, the Appellate Tribunal is right...

Commissioner of Income-tax Vs. Prithviraj Bhoorchand

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH, 80I, 80I(1), 80I(2), 80J, 256(1) and 263; Factories Act, 1948; Employees Provident Fund and Miscellaneous Provisions Act, 1952 - Sections 2 and 32

Reported in : (2006)200CTR(Guj)82; [2006]280ITR94(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv. for Applicant No. 1

H.N. Devani, J. 1. The Income Tax Appellate Tribunal, Ahmedabad Bench 'A' has referred the following common question under section 256(1) of the Income Tax Act, 1961 (the Act) for the Assessment Years 1984-85, 1985-86 and...

Commissioner of Wealth Tax Vs. Chanchalben W/O Harilal Jamnadas

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 3 and 27(3); Income Tax Act; Gift-Tax Act

Reported in : (2006)200CTR(Guj)423; [2006]281ITR15(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv. for; M.R. Bhatt, Adv. for Applicant No. 1

D.A. Mehta, J.1. The Income-tax Appellate Tribunal, Ahmedabad Bench 'B', has referred the following question under Section 27(3) of the Wealth Tax Act, 1957, at the instance of the Commissioner of Wealth-tax.Whether, in law and on...

Commissioner of Income Tax Vs. U.K. Textile

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(1), 184, 184(7), 185, 185(1), 185(4), 186, 256(1) and 263

Reported in : (2005)198CTR(Guj)487

Advocate for Appellant : Tanvish U. Bhatt, Adv.

D.A. Mehta, J.1. The following question has been referred by the Tribunal, Ahmedabad Bench 'B', under Section. 256(1) of the IT Act, 1961 (the Act), at the instance of the CIT :.'Whether, the Tribunal is right...

Commissioner of Income Tax Vs. Nijrang Specific Family Trust

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(3) and 256(1); Income Tax Act, 1922

Reported in : [2006]287ITR148(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv. for Applicant No. 1

H.N. Devani, J.1. The Income Tax Appellate Tribunal, Ahmedabad Bench 'C' has referred the following question under Section 256(1) of the Income Tax Act,1961(the 'Act') at the instance of the Commissioner of Income Tax, Ahmedabad. Whether,...

Commissioner of Income-tax Vs. Cadila Chemicals P. Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80J, 80J(1A) and 256(2)

Reported in : (2005)199CTR(Guj)507; [2005]278ITR633(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv.

D.A. Mehta, J.1. The following question has been referred by the Income-tax Appellate Tribunal, Ahmedabad Bench 'C', under Section 256(2) of the Income-tax Act, 1961 ('the Act').'Whether, on the facts and in the circumstances of the...

Commissioner of Income Tax Vs. Industrial Machinery Mfg. (P) Ltd.

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 154, 214, 246, 246(1), 246(2) and 256(1)

Reported in : [2006]282ITR595(Guj)

Advocate for Appellant : Tanvish U. Bhatt, Adv.

D.A. Mehta, J.1. The Tribunal, Ahmedabad Bench 'A', has referred the following two questions under Section 256(1) of the IT Act, 1961 (the Act), at the instance of CIT :1. Whether, the Tribunal is right in...