Advocate Act 1961 Section 26 - Judgment Search Results

Shri Anil Kumar Goel Vs. the Ito Range Iv(4)

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2008)116TTJLuck239

..... counsel sri s k bansal advocate for the a y 97 98 amp 98 99 3 that no notice under section 148 of the income tax act 1961 ..... way 60 as noted above on 26 3 2002 the assessee personally appeared before the ao ..... section 148 and also filed applications for adjournment in this regard he referred to page 9 of the paper book wherein the power of attorney in the name of shri sushil kumar bansal advocate .....

Pradeshiya Industrial and Vs. Additional Cit, Spl. Range I

Court : Income Tax Appellate Tribunal ITAT Lucknow

3 2001 in response to the notices shri prakash narain advocate attended and made submissions 2 shri prakash narain counsel for parts i and ii of schedule vi of the companies act and no adjustment on account of above referred provisions could to pay interest under section 234c of income tax act 1961 even though its income had been computed under section 115ja way of sub section 4 of section 115ja and sub section 5 in section 115jb to apply all the provisions of sc and cit v sant ram mangat ram jewellers 2003 264 itr 5644 sc in view of the above we are

U.P. State Bridge Corpn. Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2003)79TTJLuck814

hearing the learned counsel for the assessee shri prakash narain advocate pressed only ground no 1 which is as under that an allowable deduction under section 10 2 xv of it act 1922 the relevant portion of the observation of the hon payable under sections 215 and 217 of the it act 1961 being part of income tax has also to be excluded reproduced below interest payable on an arrear of cess under section 3 3 is in reality part and parcel of the

Smt. Savitri Devi Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2002)76TTJLuck628

..... search according to him under section 158bb 1 read with section 158bc of income tax act 1961 what is assessed is the ..... the assessee shri rohit seth filed power of attorney on 1 8 1997 and reply was also filed ..... the disclosed amount the contention of the learned counsel for the assessee before us was that the investment ..... of affidavit filed before the assessing officer on 26 11 1997 pages 122 to 124 of the paper .....

Saroj Nursing Home Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2005)98TTJLuck1051

..... in pari materia with clause iii of sub section 1 of section 36 of the act of 1961 it may be mentioned here that the ..... by lord cairns in partington v attorney general 1869 4 lr 100 hl as follows if the person ..... nursing home it was contended by the learned counsel that the ao had allowed the claim for ..... was for the purposes of business 26 having dealt with various case laws and recorded a finding .....

Assistant Commissioner of Wealth Vs. Major S. Qureshi

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2003)78TTJLuck474

departmental representative represented the department whereas shri d b bhargava advocate appeared on behalf of the assessee in these appeals and be made even orally section 129 of transfer of property act which is a saving clause and which provides that nothing the meaning that we give to the word owner in section 9 must not be such as to make that provision transactions as are referred to in clause f of section 269ua will also be deemed to be the owner of the

Smt. Savitri Devi, Anil Kumar Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

..... of search according to him under section 158bb 1 r w section 158bc of it act 1961 what is assessed is the undisclosed ..... assessee shri rohit seth filed power of attorney on 1st aug 1997 and reply was also filed ..... amount 54 the contention of the learned counsel for the assessee before us was that the investment ..... of the ao and supported his findings 26 we have carefully considered the entire material relating .....

Sandip Kohli and Vishal Kohli Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2002)82ITD498Luck

and legal aspects of the case 2 shri prakash naram advocate appeared on behalf of assessee appellant whereas shri ram lal the claim of deduction under section 16 i of the act and treated the receipt of rs 48 000 as income assessee was entitled to claim deduction on such salary under section 16 i of it act for computing his income chargeable specific to give effect to such an article or provision 26 it may be pointed out that in the case of

B.K. Agrawal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

kaushal and mridul agrawal f c as and yogesh agarwal advocate attended on behalf of the appellant assesses whereas shri ram 2 h of part a of ivth schedule to the act therefore the payment of commission was assessed as salary as in case of conflict this section will prevail over the sections indicated in chapter xiv b sub section i of section has not properly considered the approved valuer s report dt 26th april 1983 which only covers the construction pertaining to additions

B.K. Agrawal Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2002)76TTJLuck69

kaushal and mridul agrawal f c as and yogesh agarwal advocate attended on behalf of the appellant assessee whereas shri ram the assessing officer under section 143 of the income tax act and also the order of the commissioner under section 263 in case of conflict this section will prevail over the sections indicated in chapter xiv b sub section i of section block period in view of registered valuer s report dated 26 4 1983 disclosing the additions and alterations made in 1982