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Cit Vs. Krishak Sahkari Ganna Samiti Ltd.

Court : Allahabad

Subject : Direct Taxation

Reported in : [2002]125TAXMAN767(All)

Advocate for Appellant : Prakash Krishna, for the Revenue V.K. Rastogi, for the Assessee

Opinion of this court is sought for by the Tribunal, Allahabad Bench, Allahabad through this reference under section 256(1) of the Income Tax Act, 1961 in regard to the following question formulated by it :'Whether on...

Cit Vs. Ram Prasad

Court : Allahabad

Subject : Direct Taxation

Reported in : [2005]145TAXMAN442(All)

Advocate for Appellant : A.N. Mahajan, for the Revenue. V.K. Rastogi, for the Assessee.

ORDERR.K. Agrawal, J. The Income Tax Appellate Tribunal, Allahabad, has referred the following question of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this Court:'Whether on...

Commissioner of Income Tax Vs. Bharat Nepal Timber Traders

Court : Allahabad

Subject : Direct Taxation

Reported in : [2006]152TAXMAN652(All)

Advocate for Appellant : A.N. Mahajan, for the Revenue V.K. Rastogi, for the Assessee

1. The Income Tax Appellate Tribunal, Allahabad has referring question of law under section 256(1) of the Income-tax hereinafter referred to as 'the Act' for opinion to this Court:'Whether on the facts and in the circumstances...

Baghel Construction Vs. Union of India (Uoi) and ors.

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 40, 44AD, 44AD(1) to 44AD(4), 44AD(5) and 143(3); Finance Act, 1997

Reported in : (1999)154CTR(All)74; [1998]234ITR690(All)

Advocate for Appellant : V.K. Rastogi, Adv.

1. Heard Sri V.K. Rastogi, advocate, for the petitioner, and Sri Bharat Ji Agarwal, senior standing counsel, for the respondents on admission. 2. By this petition, the petitioner challenges the vires of Section 44AD of the...

Plywood Products Vs. Commissioner of Income-tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 142(1), 143(2), 185, 185(2) and 256(2); Income Tax Rules, 1962

Reported in : [2002]257ITR433(All)

Advocate for Appellant : V.K. Rastogi, Adv.

M.C. Agarwal, J. 1. These are three applications by the assessee under Section 256(2) of the Income-tax Act, 1961, praying that the Income-tax Appellate Tribunal, Allahabad, be directed to state a case and to refer the...

Addl. Cit Vs. Ram Prasad

Court : Allahabad

Subject : Direct Taxation

Reported in : (2002)176CTR(All)577

Advocate for Appellant : Prakash Krishna, for the Revenue V.K. Rastogi, for the Assessee

Counsels: Prakash Krishna, for the Revenue V.K. Rastogi, for the AssesseeIn the Allahabad High Court S.K. Sen, C.J. & Ashok Bhushan, J.Judgment S.K. Sen, C.J.We have heard Sri Prakash Krishna, learned counsel for the revenue, and...

Shri Bhaironji Sugar Industries Vs. Chief Commissioner of Income Tax

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HH, 80I, 154 and 256(2)

Reported in : (2006)200CTR(All)601

Advocate for Appellant : V.K. Rastogi, Adv.

1. The Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the IT Act, 1961 (hereinafter referred to as the Act), for opinion to this Court :Whether, on the facts and circumstances...

Commissioner of Income-tax Vs. Govind Prasad Prabhu Nath

Court : Allahabad

Subject : Direct Taxation

Acts : Income Tax Act

Reported in : (1988)72CTR(All)62; [1988]171ITR417(All); [1987]35TAXMAN513(All)

Advocate for Appellant : V.K. Rastogi, Adv.

R.R. Misra, J.1. The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following question of law for the opinion of this court :' Whether, on the facts and in the circumstances of the case, the...

Wealth-tax Officer Vs. Buniyad Hussain

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Direct Taxation

Reported in : (1983)6ITD407(All.)

1. The question involved in this appeal is whether the land in question is wakf land so that it cannot be included in the net wealth of the assessee for the wealth-tax assessment purposes.2. In Quasha...

Commissioner of Income Tax and anr. Vs. Iqbal Ahmad L/H of Late Jullan

Court : Allahabad

Subject : Direct Taxation

Reported in : (2007)213CTR(All)77

1. The present appeal filed under Section 260A of the IT Act, 1961 by the Revenue has been admitted by this Court vide order dt. 22nd Nov., 2000 on the following substantial questions of law:(1) Whether...