Rajasthan Court July 2001 Judgments
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Cit Vs. S.S. Gupta
Court: Rajasthan
Decided on: Jul-02-2001
Reported in: [2001]119TAXMAN626(Raj)
ORDERHeard the learned counsels for the parties.2. In this appeal, the petitioner challenges the order passed by the Tribunal, Jaipur Bench, Jaipur, on Miscellaneous Application No. 17 (Jp) of 1999 made by the assessee in respect of common judgment delivered in ITA No. 2062 to 2066 (Jp) of 1996 relating to the assessment years 1983-84 to 1987-88.3. The respondent- assessee is an independent assessee in the status of an 'individual'. He was also a partner in 7 firms named in the impugned order. Amongst other issues the Tribunal held that the 7 firms in which the respondent-assessee was a partner were benami for the assessee and the assessee to be the real owner of such firms. On this finding, the income of the 7 firms for the 5 assessment years in question was clubbed with the income of the assessee as an individual.4. The appellate order of the Tribunal was passed on 23-2-1999. In recording the aforesaid findings, the Tribunal has primarily relied on a letter dated 11-1-1999 received f...
Commercial Taxes Officer Vs. Binani Cement Ltd. and anr.
Court: Rajasthan
Decided on: Jul-02-2001
Reported in: [2002]128STC155(Raj); 2002(1)WLC255; 2002(1)WLN8
Rajesh Balia, J.1. These two revisions are against the common judgment passed by the Rajasthan Tax Board, Ajmer, on December 18, 1998 allowing the appeals filed by Binani Cement, a division of Binani Industries Ltd., Binanigram, Pindwara, which relates to the extent of exemption from tax to which the respondent is entitled to avail of under the Rajasthan New Sales Tax Incentive Scheme, 1989 under the Rajasthan Sales Tax Act as well as under the Central Sales Tax Act, 1956. Since two separate applications have been made in respect of grant of eligibility certificate to avail of benefit under the notifications issued with reference to State Act as well as the Central Act, two proceedings have continued in that regard. However, the basic facts and issue remain the same.2. The respondent (hereinafter called 'the company') established a new cement unit within Panchayat Samiti, Pindwara, which commenced commercial production in 1997. It engaged itself in the manufacture of cement, the total ...
Cit Vs. H.H. Maharaja Shri Gaj Singh Ji
Court: Rajasthan
Decided on: Jul-02-2001
Reported in: [2001]119TAXMAN636(Raj)
ORDERThis is an application under section 256(2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for directing the Tribunal, Jodhpur Bench, to state the case and refer the following question:'Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was legally justified in adopting the A.L.V. of Jodhpur Fort at Rs. 100 p.a. whereas the value of the said property is declared and assessed at a much higher figure under the Wealth Tax Act, 1957 particularly when the assessee is Managing Trustee of the trust to whom it has been leased out and is deriving substantial benefits by way of maintenance of fort through commercial activities of the Trust ?'This question is said to be a question of law arising out of its order dated 12-9-1997 passed in IT Appeal No. 59 (Jp) of 1992 for the assessment year 1989-90. The application under section 256(1) for making a reference was rejected by the Tribunal on 5-3-1998.2. It has been contended by the...
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