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Cit Vs. Major General Sir Shahaji Chatrapati

Court : Mumbai

Subject : Direct Taxation

Reported in : [2003]128TAXMAN45(Bom)

Advocate for Appellant : R.V. Desai and P.S. Jetly, for the Revenue V.H. Patil and Ms. Jyoti Diwan, for the Assessee

J.P. Devadhar, J.At the instance of the revenue, the Income Tax Appellate Tribunal has referred the following questions for the opinion of this court under section 256(1) of the Income Tax Act, viz. :'1. Whether income...

Berlia Chemicals and Traders (P) Ltd. Vs. Asstt. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2002)76TTJ(Mumbai)974

Advocate for Appellant : V.H. Patil & S.M. Lala, for the Assessee Rajkumar, for the Revenue

ORDERPradeep Parikh, A.M.The assessee is in appeal before us against the order of the learned Commissioner (Appeals), dated 18-10-1993, for assessment year 1990-91. First ground in the appeal is against disallowance of Rs. 26,00,000 being depreciation...

Mrs. Usha A. Kalwani Vs. S.N. Soni

Court : Mumbai

Subject : Direct Taxation

Reported in : [2004]136TAXMAN708(Bom)

Advocate for Appellant : V.H. Patil and Satish Modi, for the Petitioner R.V. Desai, P.S. Jetly and Mrs. S.V. Bharucha, for the Respondent

V.C. Daga, J.This petition is directed against the order dated 3-11-1992 (Exhibit E) passed under section 273A of the Income Tax Act, 1961 (hereinafter referred to as the Act). The facts leading to the present petition...

Upendra M. Dalal Vs. Dy. Cit

Court : Mumbai

Subject : Direct Taxation

Reported in : (2004)83TTJ(Mumbai)828

Advocate for Appellant : V. H. Patil, for the Assessee Girish Dave, for the Revenue

ORDERV.D. Wakharkar, A.M.This appeal by the assessee is directed against the order of the learned Commissioner (Appeals), XI-D, Mumbai, dated 4-10-1999 in respect of the assessment year 1996-97. The grounds raised by the appellant are argumentative...

Mittal Court Premises Co-operative Society Ltd. Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : [2010]320ITR414(Bom); [2004]140TAXMAN145(Bom)

Advocate for Appellant : V.H. Patil for the Assessee K.L. Maheshwari for the Revenue.

ORDERD.K. Srivastava, AM All the aforesaid appeals filed by the assessee and cross-appeals filed by the revenue involve common facts and raise common issues. Hence they were heard together are being disposed of by a consolidated...

Mrs. Usha A. Kalwani Vs. S.N. Soni, Commissioner of Income Tax and anr ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income-Tax Act, 1961 - Sections 271(1)(C), 273A and 273A(1)

Reported in : (2004)188CTR(Bom)409; [2005]272ITR67(Bom)

Advocate for Appellant : V.H. Patil and ;Satish Modi, Advs.

V.C. Daga, J.1. This petition is directed against the order dt. 3rd Nov., 1992 (Exhibit E), passed under Section 273A of the IT Act, 1961 ('the Act' for short). The fact leading to the present petition...

Chiranjilal S. Goenka Vs. Wealth Tax Officer

Court : Mumbai

Subject : Direct Taxation

Reported in : (2000)66TTJ(Mumbai)728

Advocate for Appellant : V. H. Patil & S.M. Lala, for the Assessee S. G. Karande, for the Revenue

ORDERS. C. Tiwari, A.M.In this application for stay of demand being sought to be filed by Mrs. Sushila N. Rungta, a preliminary question has arisen regarding the amount of fee to be paid. This short question...

Medical Genetic Clinic and Laboratory Vs. Ito

Court : Mumbai

Subject : Direct Taxation

Reported in : [2001]79ITD14(Mum)

Advocate for Appellant : V.H. Patil and Vipul Joshi, for the Assessee Naveen Chandra, for the Revenue

ORDERS.V Mehrotra, A.M.This appeal by the assessee is directed against the order of the Commissioner (Appeals)-XVII, Bombay, dated 19-10-1995 for the assessment year 1989-90.2. The assessee is a firm consisting of two partners, Dr. Hema Purandare...

Abdulgafar A. Nadiadwala Vs. Assistant Commissioner of Income Tax and ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(4A), 80HHF, 80HHF(1), 80HHF(3) and 80HHF(5); Constitution of India (Forty-sixth Amendment) Act, 1982; Sales Tax Laws; Income Tax Rules - Rule 9A, 9A(7), 9B and 9B(6)

Reported in : (2004)188CTR(Bom)232; [2004]267ITR488(Bom)

Advocate for Appellant : K. Shivram, ;K. Gopal, ;P.K. Parida, ;S.N. Inamdar, ;P.Y. Vaidya, ;V.H. Patil, ;A.P. Sathe and ;Hiro Rai, Advs.

V.C. Daga, J.1. This appeal at the instance of the assessee gives rise to a highly debated but interesting intricate, legal question as to whether or not the appellant-assessee (hereinafter referred to as the 'assessee') was...

indrajit and Co. Vs. Girijan Co-operative Corpn. Ltd.

Court : Mumbai

Subject : Direct Taxation

Reported in : [2000]107TAXMAN179(Bom)

Advocate for Appellant : K. Shivram Keshar and V.H. Patil, for the Petitioner

ORDERSaraf, J.By this writ petition, the petitioner seeks to challenge the constitutional validity of section 44AC and section 206C of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The petitioner contends that these...