Effect - Year 1984 - Judgments

Jan 04 1984 (TRI)

Collector of Central Excise Vs. West Glass Works

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-04-1984

Reported in: (1984)(17)ELT368TriDel

..... rate of 20 ad valorem under a false declaration to the effect that they had optical properties and were specially designed for ..... collector should not have ignored the overwhelming expert opinion to the effect that the headlight glass covers in question indeed have optical ..... paid glass still the conclusion in the aforesaid case to the effect that a motor vehicle part if specifically included in any .....

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Aug 24 1984 (TRI)

Wealth-tax Officer Vs. Kirtichand Tauk

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Aug-24-1984

Reported in: (1985)11ITD291(JP.)

..... resolved by the third member the decision of the learned third member is to the effect that the assessee was not required to lead any evidence for the purpose of invoking ..... would perhaps have examined whether by the principles of purposive interpretation in order to give effect to the intention of legislature in enacting the wealth tax act and involving the scheme .....

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Jul 30 1984 (TRI)

Sandvik Asia Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-30-1984

Reported in: (1985)14ITD35(Mum.)

..... assessee could so arrange its affairs to minimise the tax effect the learned accountant member on the contrary held that the ..... valuing closing stock which could upset the uncontrolled inflation and other effects which were beyond the assessee s control the lifo method ..... spite of holding that the lifo method of accounting and change effected in the accounts during the accounting years is correct the .....

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Aug 07 1984 (TRI)

K.K. Patel and N.A. Khan and Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Aug-07-1984

Reported in: (1985)11ITD151(Hyd.)

..... give the affected owner of the undertaking takenover a full and effective hearing on all aspects touching the validity and or correctness ..... within three months from today give a full fair and effective hearing to the aggrieved owner of the undertaking i e ..... supreme court and the conclusions of their lordships as to the effect of the non observance of this statutory requirement in kapurchand .....

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Jul 31 1984 (TRI)

income-tax Officer Vs. Hotel Emerald (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Jul-31-1984

Reported in: (1985)11ITD97(Hyd.)

..... appeals it is contended that such approval was forthcoming only with effect from 13 8 1979 for reliefs other than development rebate ..... for the assessment years 1976 77 and 1979 80 to the effect that the approval does not apply for the two years ..... context he also cited number of other authorities to the same effect the learned departmental representative reiterated its earlier stand that the department .....

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Sep 05 1984 (TRI)

income-tax Officer Vs. Sri Natchu Sanyasisetty and Sons

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Sep-05-1984

Reported in: (1985)11ITD427(Hyd.)

..... under sub section 3 of that section hence the partial partition effected after 31 12 1978 will not be recognised for tax purposes ..... of including the income from properties of which the partition was effected on 31 3 1979 could not arise since the partial partition ..... by which the movables were partitioned section 171 9 introduced with effect from 1 4 1980 states that where a partial partition has .....

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Jul 28 1984 (TRI)

Abhay L. Khatau (Huf) Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-28-1984

Reported in: (1984)10ITD863(Mum.)

..... assessee under sections 214 and 244 1a of the act while giving effect to the order of the commissioner appeals the assessee is a ..... the assessee s appeal by his order dated 18 3 1980 the effect was given to the appellate order of the commissioner appeals by ..... interests of the revenue accordingly he has directed the ito to give effect to his order and recover the interest wrongly allowed to the assessee .....

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Jul 28 1984 (TRI)

income-tax Officer Vs. S.A. Hareford

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Jul-28-1984

Reported in: (1985)11ITD569(Delhi)

..... strong reliance has been placed on the explanation inserted with retrospective effect from 1 4 1979 by the finance act 1983 this explanation ..... be taken as having been rendered in india and the resultant effect of income having accrued and arisen in india is a natural ..... shelf of india and the exclusive economic zone of india with effect from the 1st day of april 1983 subject to the restriction .....

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Jul 25 1984 (TRI)

income-tax Officer Vs. Rohtak and Hissar Distt. Electric

Court: Income Tax Appellate Tribunal ITAT Allahabad

Decided on: Jul-25-1984

Reported in: (1985)12ITD424(All.)

..... material time when such option was exercised or delivery was effected and accordingly every option of purchase so exercised and every ..... representative the approach of the learned commissioner appeals to the effect that the assessment for the assessment year 1968 69 could ..... which we are faced in the present proceedings namely the effect of retrospective legislation and an income accruing and arising as .....

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Sep 22 1984 (TRI)

Shri Someshwar Sahakari Sakhar Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Pune

Decided on: Sep-22-1984

Reported in: (1985)11ITD335(Pune.)

..... on 14 7 1975 another order was passed varying price with effect from 12 7 1975 the revised prices were to apply to ..... therein as the case may require a guarantee of a scheduled bank effective from date of commencement of the production season 1975 76 for ..... though there was some provision for repayment of the amount this took effect after any further decision on the price taking us through the .....

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