Appropriate - Year 2002 - Judgments

Oct 31 2002 (HC)

K.T. Venkatesan Vs. Appropriate Authority

Court: Chennai

Decided on: Oct-31-2002

Reported in: [2002]125TAXMAN979(Mad)

..... per cent lower compared to the estimated market rate and for reasons recorded the appropriate authority concluded that the apparent consideration for the transaction after discounting under rule 48l ..... and transferees were considered and rejected rightly for valid reason for reasons assigned the appropriate authority had declined to sustain the objections and rightly too 32 mr r krishnamurthi .....

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Jul 04 2002 (HC)

i.T.C. Ltd. Vs. Appropriate Authority and ors.

Court: Kolkata

Decided on: Jul-04-2002

Reported in: [2002]257ITR495(Cal)

..... assessee was never given any opportunity to controvert these materials the order of the appropriate authority therefore suffers from blatant and flagrant violation of the principle of natural ..... petitioner duly replied to the show cause notice and participated in the hearing the appropriate authority after giving reasonable opportunity to the petitioner has found considering comparable instances .....

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Jun 18 2002 (HC)

Prabhakar Manoharrao Deshpande Vs. Appropriate Authority

Court: Mumbai

Decided on: Jun-18-2002

Reported in: (2004)186CTR(Bom)270; [2004]266ITR292(Bom)

..... in arriving at discounted consideration at rs 358 while dealing with this aspect the appropriate authority wrongly rejected the contentions raised by the petitioners observing that no error ..... central government valuation of the property consideration of escalation in prices knowledge obtained by appropriate authority cannot be used while deciding the matter judicially or in a quasi judicial decision .....

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May 13 2002 (HC)

Mahesh Kumar Modi Vs. Appropriate Authority and ors.

Court: Delhi

Decided on: May-13-2002

Reported in: [2002]256ITR621(Delhi)

..... he further mentionedthat the transferor has defeated the scheme of the act of enabling the appropriate authority to exercise the option of pre emptive purchase or issuing of no objection certificate ..... against the said judgment preferred an appeal before the apex court the apex court in appropriate authority v tanvi trading and credits pvt ltd 1991 191itr307 sc approved the aforementioned judgment .....

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May 13 2002 (HC)

M.K. Modi Vs. Appropriate Authority and anr.

Court: Delhi

Decided on: May-13-2002

Reported in: 102(2003)DLT705

..... further mentioned that the transferor has defeated the scheme of the act of enabling the appropriate authority to exercise the option of pre emptive purchase or issuing of no objection certificate ..... at a stage contemplated by law 5 the appropriate authority also mentioned that the petitioner has committed an offence of transfer and thereforee he .....

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May 13 2002 (HC)

Mahesh Kumar Modi Vs. Appropriate Authority and anr.

Court: Delhi

Decided on: May-13-2002

Reported in: (2002)175CTR(Del)422

..... further mentioned that the transferor has defeated the scheme of the act of enabling the appropriate authority to exercise the option of pre emptive purchase or issuing of no objection certificate ..... at a stage contemplated by law 5 the appropriate authority also mentioned that the petitioner has committed an offence of transfer and thereforee he .....

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Sep 12 2002 (HC)

Jeevan Ji Mehrotra Vs. Appropriate Authority and ors.

Court: Allahabad

Decided on: Sep-12-2002

Reported in: (2003)180CTR(All)142; [2003]260ITR308(All)

..... their comments on the valuation report and on any other aspect which they may feel appropriate the appropriate authority was also not justified in not considering the sale instances of other property ..... for reconsideration of the matter afresh the show cause notice shall remain valid and the appropriate authority shall take a decision within six weeks after affording opportunity of hearing as .....

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Jul 11 2002 (HC)

T. Amudha and ors. Vs. Appropriate Authority and anr.

Court: Chennai

Decided on: Jul-11-2002

Reported in: (2004)192CTR(Mad)87; [2004]269ITR501(Mad)

..... court on february 7 1992 with a direction to the appropriate authority to pass an order either granting a no objection ..... market value of subject property was not determined by the appropriate authority on the basis of comparable sale instances therefore order ..... its choice as the market value matter therefore remanded to appropriate authority to redetermine the market value ratio merely because the .....

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Feb 05 2002 (HC)

M.P. Lakshman Vs. Appropriate Authority and ors. (No. 1)

Court: Karnataka

Decided on: Feb-05-2002

Reported in: [2003]262ITR223(KAR); [2003]262ITR223(Karn)

..... on april 9 1991 by the parties before the appropriate authority and the appropriate authority on considering the application and finding that the ..... of an attempt to evade tax may be raised by the appropriate authority concerned in the case where the aforesaid circumstances are established ..... become final now to allow the order made by the appropriate authority to be set aside and to permit the parties .....

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Feb 05 2002 (HC)

M.P. Lakshman Vs. Appropriate Authority and ors.

Court: Karnataka

Decided on: Feb-05-2002

Reported in: (2003)180CTR(Kar)544

..... on 9th april 1991 by the parties before the appropriate authority and the appropriate authority on considering the application and finding that the ..... of an attempt to evade tax may be raised by the appropriate authority concerned in the case where the aforesaid circumstances are established ..... become final now to allow the order made by the appropriate authority to be set aside and to permit the parties .....

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