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Commissioner of Wealth-tax Vs. Manmohan Lal
Rajasthan
Oct-26-1989
Direct Taxation
Wealth Tax Rules, 1957 - Rule 2B(2)
[1990]186ITR603(Raj)
V.K. Singhal, Adv.
ORDER--Valuation--Applicability of r. 2B(2)--Burden of proof.HELD:In view of the decision in CWT v. Moti Chand Daga (1988) 174 ITR 379 (Raj) it cannot be said that the Tribunal was not justified in upholding the finding of...
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. S.K. Golecha (Huf)
Rajasthan
Aug-21-1989
Direct Taxation
Wealth Tax Act, 1957 - Sections 27
(1990)82CTR(Raj)214; [1990]184ITR59(Raj)
V.K. Singhal and; R.B. Mathur, Advs.
S.C. Agrawal, J.1. This application has been moved by the Revenue under Section 27 of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), for referring the three questions said to be arising out of...
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Smt. Kusum Bader
Rajasthan
Dec-20-1989
Direct Taxation
Wealth Tax Act, 1957 - Sections 27; Wealth Tax Rules, 1957 - Rule 2B and 2B(2)
[1990]185ITR70(Raj)
V.K. Singhal, Adv.
S.C. Agrawal, J.1. This application relating to the assessment year 1979-80 has been moved by the Revenue under Section 27 of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), for referring for consideration of...
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Commissioner of Income-tax Vs. Mali Ram Pooran Mal
Rajasthan
Nov-27-1990
Direct Taxation
Income Tax Act, 1961 - Sections 32A(2), 35B and 256
[1991]190ITR322(Raj)
V.K. Singhal, Adv.
I.S. Israni, J. 1. This reference application has been filed under Section 256 of the Income-tax Act, 1961, by the Commissioner of Income-tax, Rajasthan.2. It is submitted by Shri V.K. Singhal, learned counsel, that the assessee-firm...
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Umraomal Dhaddha
Rajasthan
Feb-02-1990
Direct Taxation
Wealth Tax Act, 1957 - Sections 27; Wealth Tax Rules, 1957 - Rule 2B(2)
(1990)85CTR(Raj)91; [1992]195ITR738(Raj)
V.K. Singhal and; S.L. Sharma, Advs.
1. This is a reference application under Section 27(3) of the Wealth-tax Act arising out of the following facts : The respondent, Umraomal Dhadda, is a wealth-tax assessee and deals in precious and semi-precious stones. The...
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Girdhari Lal Saraf
Rajasthan
Nov-27-1990
Direct Taxation
Wealth Tax Act, 1957 - Sections 27(3)
(1991)91CTR(Raj)225; [1991]190ITR264(Raj)
V.K. Singhal, Adv.
Inder Sen Israni, J. 1. This reference application under Section 27 of the Wealth-tax Act, 1957, has been filed by the Commissioner of Wealth-tax, Jaipur.2. It is submitted by Shri V. K. Singhal, learned counsel, that...
Tag this Judgment! AI Brief & AskP.N. Dhoot Investment Company Pvt. Ltd. Vs. State of Rajasthan and ors ...
Rajasthan
Jul-26-1991
Sales Tax
Constitution of India - Articles 14 and 226; Rajasthan Sales Tax Act, 1954 - Sections 2, 10(4A), 11(3), 12B and 13; Rajasthan Sales Tax Rules, 1970 - Rule 3; ;Rajasthan Sales Tax Rules, 1955 - Rules 3(1) and 30(A)
[1993]88STC25(Raj)
V.K. Singhal, Adv.
M.B. Sharma, J. 1. In both the above writ petitions identical questions have come up for adjudication and therefore they are being disposed of by this common order.2. D.B. Civil Writ Petition No. 687 of 1991...
Tag this Judgment! AI Brief & AskBadrilal Phool Chand Rodawat Vs. Commissioner of Income-tax
Rajasthan
May-05-1987
Direct Taxation
Income Tax Act, 1961 - Sections 40A and 40A(3); Income Tax Rules, 1962 - Rule 6DD
(1987)65CTR(Raj)306
V.K. Singhal, Adv.
1. In this reference relating to the assessment year 1974-75, the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as ' the Tribunal '), has referred the following questions for the opinion of this court:'...
Tag this Judgment! AI Brief & AskCommissioner of Income-tax Vs. Globe Transport Corporation,
Rajasthan
Jan-31-1991
Direct Taxation
Income Tax Act, 1961 - Sections 37(2A), 37(2B), 131, 154, 256, 256(1), 258, 259 and 260; Code of Civil Procedure (CPC) , 1908 - Sections 151 and 152
(1991)93CTR(Raj)121; [1992]195ITR311(Raj); 1991(1)WLC232
V.K. Singhal, Adv.
N.C. Sharma, J.1. This order will dispose of three D. B. Civil Miscellaneous Applications Nos. 332 of 1988, 331 of 1988 and 329 of 1988 filed by the Commissioner of Income-tax, Jaipur, under Sections 151 and...
Tag this Judgment! AI Brief & AskCommissioner of Wealth-tax Vs. Sajanmal Rampal Godha (Huf)
Rajasthan
Nov-17-1989
Direct Taxation
Income Tax Act, 1961 - Sections 3; Wealth Tax Act, 1957 - Sections 2
[1990]183ITR90(Raj)
V.K. Singhal, Adv.
1. This reference under Section 27 of the Wealth-tax Act, 1957 (hereinafter referred as 'the Act'), made by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as 'the Tribunal') is at the instance of...
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