Judgment Search Results Home > Cases Phrase: constitution of india article 139 conferment on the supreme court of powers to issue certain writs Sorted by: old Court: income tax appellate tribunal itat allahabad Page 1 of about 11 results (0.594 seconds)

U.P. Forest Corporation Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1984)9ITD206(All.)

1. This is an appeal filed against the order dated 21-2-1980 of the learned Commissioner (Appeals) by the U.P. Forest Corporation--the assessee ('the corporation') for the assessment year 1976-77.2. The corporation was constituted by the UP State Government under Gazette Notification dated 25-11-1974 under Section 3(1) of the U.P.Forest Corporation Act, 1974 ('the 1974 Act')- It is a body corporate having perpetual succession and a common seal capable of suing and being sued in its corporate name. It has power to acquire, hold and dispose of property. The Act was brought into existence to provide for the better preservation supervision and development of forests and better exploitation of forest produce within the State and for matters connected therewith. Section 3(3) provides that the corporation shall, for all purposes, be a local authority. Section 14 of the 1974 Act enumerates its functions, they being:-- (a) to undertake removal and disposal of trees and exploitation of forest r...

M.P. Udyog Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (1989)28ITD85(All.)

1. The assessee is a limited company, which was primarily engaged in the business of manufacture and sale of sugar. It also had a cold storage plant and a steel foundry. On 10th October, 1968, a news item appeared in the National Herald in which it was stated that the State of Uttar Pradesh had decided to give exemption from sales tax for a period of 3 years under Section 4A of the U.P. Sales Tax Act to all new industrial units in the State with a view to enabling them 'to come on firm footing in developing stage'. This item was based upon a statement made by the then Secretary in the Industries Department of the Government. The assessee, on the basis of this announcement, addressed a letter dated 11th October, 1968 to the Director of Industries stating that in view of the sales tax holiday announced by the Government, it intended to set up a hydrogenation plant for manufacture of vanaspati and sought for confirmation that this industrial unit, which they proposed to set up, would be ...

Monga Metals (P) Ltd. Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

1. This is an appeal by the assessee in which the assessee has challenged the assessment for the block period completed under the provisions of Chapter XIV-B of the IT Act, 1961 (hereinafter called the Act) on various grounds.Hearing of this appeal has been fixed on priority basis as directed by the Hon'ble High Court of Allahabad vide order dt. 16th March,1999.2. In the grounds of appeal enclosed along with the memorandum of appeal the assessee has listed as many as 9 grounds but at the time of hearing the assessee's learned counsel Shri S. K. Garg, withdrew Ground No. 3.1 and 3.4 which are dismissed as withdrawn.In these grounds the assessee has objected to the validity of the notice dt. 12th Dec., 1996, issued as required by the provisions of s.158BC of the Act.3.1. We have heard the assessee's counsel as well as the learned Addl.standing counsel.3.2. The counsel for the assessee first of all submitted that the notice required to be served upon the assessee as per the provisions of...

Verma Roadways Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)75ITD183(All.)

1. In this appeal, against the order of Assistant Commissioner of Income-tax (Investigation), Kanpur, dated 28-11-1997, the assessee has challenged the assessment for the block period, completed under the provisions of Chapter XIVB of the Income-tax Act. The block period is from 1-4-1994 to 28-11-1996.2. This appeal was heard on priority basis as directed by the Hon'ble High Court of Judicature at Allahabad. The Hon'ble Court, vide its order dated 23-7-1999, has directed the Tribunal to decide the appeal by 15th September, 1999.3. In the grounds of appeal, initially, the assessee took as many as 46 grounds. As many of these grounds were argumentative in nature, an objection was filed on behalf of the Department on 19-4-1999 alleging that these grounds being in the nature of written arguments, either should not be allowed, or in the alternative, the assessee should not be allowed to make arguments, simultaneously.4. The appellant moved an application for admitting additional grounds.Th...

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

1. This is a 1st appeal by the assessee under section 253(1)(b) of the Income-tax Act, 1961 (hereinafter referred to as the 'Act' for brief), against the order dated 30th of September, 1997 rendered by the Ld.Assistant Commissioner of Income-tax, Central, Allahabad, under section 158-BC/143(3) of the Act for the block period 1-4-86 to 14-9-96.2. The first ground which has been taken by the assessee and which is in the nature of a serious preliminary ground challenging the very jurisdiction of the assessing officer in making the assessment is proposed to be disposed of firstly, runs as under : "Because the search operation cannot be said to have been validly initiated on 14-9-96 in the case of the appellant, as there existed no material (prior to the authorisation) which could lead to the formation of belief that his case fell in any of the 3 categories mentioned in Section 132(1) of the Act and consequently the block assessment order passed in pursuance of such proceedings is wholly i...

V.V.S. Alloys Ltd. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

1. This is an appeal by the assessee against block assessment order dt.30th September, 1997, passed by the Asstt. CIT, Central Circle-2, Kanpur as a result of search operation simultaneously carried out at the business premises of the assessee-company and also at the residential premises of its directors which commenced at 8.30 AM on 3rd September, 1996, and concluded on the same date at 6.15 PM (as per the Panchnama, copy of which has been placed before us). In terms of the said order the undisclosed income was determined at Rs. 2,37,56,400 which got modified in terms of 3 separate orders dt. 25th August, 1998, 15th September, 1998, and 15th September, 1998, under s. 154, at a figure of Rs. 2,43,77,990 which resulted into a demand of Rs. 1,57,53,794 including surcharge also. The assessee had filed three separate appeals against the three subsequent orders (referred to above) also being ITA No. 1192, 1193 & 1194 (All)/1998 which have already been dismissed by us on the short groun...

Sahara India Mutual Benefit Co. Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Allahabad

1. In this appeal by the assessee against the order under Section 263 of the IT Act (hereinafter called 'the Act'), passed by the CIT, Central Circle, Kanpur on 22nd March, 1999, the assessee has assailed the CIT's order by way of as much as 13 grounds extracted as under: "1. The CIT (Central), Kanpur, has erred against law and facts on record in framing the order dt. 22nd March, 1999, under Section 263 of the IT Act contrary of law and facts on record. 2. The CIT (Central) is in error in passing an order under Section 263 with respect to order of assessment dt. 27th March, 1997, despite the facts that the order of assessment dt. 27th March, 1997, was neither erroneous nor prejudicial to the interests of the Revenue on the facts and circumstances of the case. 3. The CIT while framing the order under Section 263 had failed to take cognizance of the record available at the time of its examination by the learned CIT in accordance with the Section 263, Explanation Clause (b), of the IT Ac...

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2004)83TTJ(All.)473

1. ITA Nos. 762 & 763/All/1999 by the Revenue are directed against the common order of CIT(A), Varanasi dt. 18th May, 1999 in the case of both the assessees-respondents in respect of block period from 1st April, 1986 to 13th Feb., 1997, Both the assessees-respondents have also directed CO Nos. 14 and 15/All/2000 in both the departmental appeals.2. ITA Nos. 304 & 305/All/2002 by both the assessees are directed against different orders of the CIT(A)-I, Kanpur dt. 14th Aug., 2002 passed under Section 158BC/154 of the IT Act, 1961.3. In both the cases of the assessees, undisclosed income was computed and thereafter it was bifurcated in the case of both the assessees percentage wise on the identical facts. Since all the matters relate to the same assessees on identical facts, therefore, all the matters were heard together and we dispose of the same by this common order.4. All the matters were directed to be taken up for out of turn hearing vide order dt. 7th Oct., 2002 passed in St...

The Acit, Range-ii Vs. Baldev Plaza

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2005)93ITD579(All.)

1. All the above departmental appeals for the assessment years 1990-91 to 1996-97 are directed against the common order CIT(A)-III, Lucknow dated 31.10.2002. I.T.A.No. 52(Alld.)/2002 by Revenue is directed against the order of the CIT(A)-II, Lucknow dated 19.11.2001 for assessment year 1998-99. All the Cross Objections are filed by the assessee mainly in support of the impugned orders. However, in assessment year 1997-98, Cross Objection is filed by the assessee without there being any departmental appeal, which we shall take up separately about its maintainability.2. Since common questions are involved in all the appeals, therefore, all the appeals were heard together alongwith Cross Objections.However, for the sake of convenience, we take up the departmental appeal in I.T.A.No. 68(Alld.)/2003 and C.O.No. 39(Alld.)/2004 for the assessment year 1990-91 first for the purpose of disposal.I.T.A.NO. 68(ALLD.)/2003 (REVENUE'S APPEAL) AND C.O.NO.39(ALLD.)/2004-A.Y.1990-91.3. Brief facts as ...

Shervani Industrial Syndicate Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2006)99TTJ(All.)123

1. The appeal has been directed by the assessee against the order under Section 263 of the Act, dt. 27th Feb., 2004, passed by the learned CIT, whereby he has cancelled the "regular assessment" order dt. 28th March, 2002 (as had been passed by the Asstt. CIT, Range-2, Allahabad), with the direction to the AO "to reframe the assessment order after proper scrutiny and investigation and also after giving the assessee a reasonable opportunity of being heard on all the issues". 1. Because the learned CIT has erred in law and on facts in holding that the AO has failed to make proper enquiry into the facts of the case and on that ground in further holding that the regular assessment order dt. 28th March, 2002, passed by the Asstt. CIT, Range-11,. Allahabad, is "erroneous insofar as it is prejudicial to the interest of Revenue" and in cancelling the assessment with the direction to the AO to reframe the assessment order. 2. Because the assessment order dt. 28th March, 2002, as had been passed...