Co V Asstt - Judgment Search Results
Assistant Commissioner Wealth Tax Vs. Sultan Brothers (P) Ltd. (Also S ...
Court: Mumbai
Decided on: Mar-03-1996
Reported in: (1997)58TTJ(Mumbai)562
40 of the Finance Act, 1983 itself.2. We have heard the learned Departmental Representative as well as assessees counsel. The facts of the case are that the assessee owned a building commonly known as Hotel Ambassador building … ORDERI. S. VERMA, J.M. :Appeal Nos. 624 & 625/Bom/1991 are by the Revenue in which following grounds of appeal has been
Assistant Commissioner of Income Tax Vs. G. S. BhatiA. (Also G. S. Bha ...
Court: Mumbai
Decided on: May-27-1997
Reported in: (1997)59TTJ(Mumbai)91
Department, relating to same assessee for the asst. yr. 1986-87 are heard together and disposed of by this common order for the sake of convenience.2. ITA No. 5633/B/90 : In this appeal the Revenue has objected to … ORDERI. S. VERMA, J.M. :These two appeals, one by the assessee and the other by the Department, relating to same assessee
Assistant Commissioner of Income Tax Vs. Meghraj GolechA. (Meghraj Gol ...
Court: Mumbai
Decided on: Jul-12-1996
Reported in: (1997)57TTJ(Mumbai)209
of the Supreme Court in the case of Ghanshyamdas vs . Regional Asstt. CST & Ors. : [1964]51ITR557(SC) to support his argument that income cannot … ORDERJ. K. VERMA, A. M. :All these cross-appeals and cross-objections arise from a common order of CIT(A) in the above-mentioned assessment years. They were heard together and are being disposed of by … ORDERJ. K. VERMA, A. M. :All these cross-appeals and cross-objections arise from a common order of CIT(A) in the above-mentioned assessment
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Assistant Commissioner of Income Tax Vs. Sak Industries (P.) Ltd. (Sak ...
Court: Delhi
Decided on: May-19-1993
Reported in: (1994)49TTJ(Del)457
ORDERR.M. MEHTA, A.M. :These are cross-appeals directed against the order passed by the CIT(A) raising for our consideration various issues.2. Taking up for consideration the Revenues appeal, various grounds have been raised in respect of the … ORDERR.M. MEHTA, A.M. :These are cross-appeals directed against the order passed by the CIT(A) raising for our consideration various issues.2. Taking up for consideration the Revenues appeal, various grounds have been raised in respect of the items
Assistant Commissioner of Income Tax Vs. Snia Fibre Spa (Snia Fibre Sp ...
Court: Delhi
Decided on: May-13-1996
Reported in: (1996)55TTJ(Del)554
ORDERN. S. CHOPRA, A. M. :Both the Revenue as also the assessed are in cross appeals against common order dt. 30th Aug., 1989, of the learned CIT(A) for the two assessment years. These appeals are consolidated … in appeal before the learned CIT(A) when it was submitted that the rate of exchange for calculation of value in rupees should be telegraphic buying rate as on the date on which the tax is required to
Babu Ram Vs. Assistant Commissioner of Income Tax. (Also Prabhu Dayal ...
Court: Delhi
Decided on: Apr-30-1997
Reported in: (1997)59TTJ(Del)105
J.M. :These cross-appeals by the assessees and the Revenue are directed against different orders of CIT(A). The major common controversy involved in most of appeals relates to assessment of moneylending business for which documents were seized in … all sons of late Shri Shiv Charan Das. These brothers were admittedly carrying on kirana business (separately) at village Dhaunj, Distt. Faridabad, and were assessed in individual capacity relating to that business. No income from moneylending business
Master Abhinav Malhotra and anr. V Asstt. Cit
Court: Delhi
Decided on: Nov-14-2003
Reported in: (2004)89TTJ(Del)144
a view has been entertained by the Chandigarh Bench of the Tribunal in the case of R.K. Sayal v. Asstt. CIT ITA No. 1165/Chd/1996, dated 11-2-1999 as also in another case of Jawahar Lal 0swal v. Assn. CIT … two different assessed's and one cross objection by the revenue are directed to be disposed of by a common order as common issues are involved.2. The assessing officer assessed an income of Rs. 12,09,436 as 'income from
S. A. Growth Fund (P) Ltd. Vs. Assistant Commissioner of Income Tax. ( ...
Court: Delhi
Decided on: May-29-1997
Reported in: (1997)59TTJ(Del)384
of the above sum in terms of the Bearer Bonds Act. The Asstt. CIT however, asked the assessed to explain the source of the funds … the case of S.A. Growth Fund (P) Ltd.The facts in brief are that the assessee, a private limited company was incorporated on 11th February, 1991. It had acquired 885 Special Bearer Bonds issued by the Central Government … 2,000 per bond. The total amount realised by the assessed on such redemption was :Rs.(i) Against the face value of Rs. 10,000 per bond (885 bonds) 88,50,000(ii) As premium of Rs. 2000 per bond for 885 bonds
Jayanti Lal Patel Vs. Assistant Commissioner of Income Tax and ors. (A ...
Court: Rajasthan
Decided on: Oct-01-1997
Reported in: (1997)142CTR(Raj)571
from unexplained sources. Similarly, after raid, enquiry has been made by the Asstt. CIT before order under s. 132(5), the statements of seller of plot … has prayed that the aforesaid assessment orders be set aside. Since the issue of ownership of FDRs is common in both the writ petitions, therefore, both the writ petitions are being disposed of by this common order.2. … s. 132(5) of the IT Act, 1961 (hereinafter, referred as the Act) has been passed and therein the view has been taken that Shri Jayanti Lal Patel is owner of these 3 FDRs and not Dr. Tomar.
V. Anandmull JaIn (indl.) Vs. Assistant Commissioner of Income Tax (Al ...
Court: Chennai
Decided on: Oct-28-1994
Reported in: (1996)54TTJ(Mad)50
ORDERS. KANNAN, A. M. :Giving rise, as they do, to certain common issues, these appeals by the assessees were heard together and are disposed of by a common order.2. The … a common order.2. The aforesaid assessees are members of one and the same group doing business in money-lending, vehicle financing, sale of fertilizers and hulling of paddy. This group was subjected to search and seizure operations on
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