First - Year 1988 - Judgments

Mar 25 1988 (TRI)

Capt. A.L. Kapoor Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Mar-25-1988

Reported in: (1989)28ITD296(Mum.)

1 we are concerned in this appeal with the question whether the salary earned by an indian citizen working on...

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Dec 07 1988 (HC)

Baldeo Giri Sadhak Vs. 1st Addl. Civil Judge, Allahabad and ors.

Court: Allahabad

Decided on: Dec-07-1988

Reported in: AIR1989All79

ordera n varma j 1 this petition is completely misconceived it is directed against the decision of the court below...

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Feb 18 1988 (TRI)

Rama Traders Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Patna

Decided on: Feb-18-1988

Reported in: (1988)25ITD599(Pat.)

1 the issue is about a sum of rs 45 710 which was added by the income tax officer in...

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Jun 24 1988 (TRI)

Prakash Talkies (P.) Ltd. Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Decided on: Jun-24-1988

Reported in: (1989)28ITD213(Bang.)

..... this sub section shall in relation to the assessment year commencing on the 1st day of april 1988 be increased by a surcharge calculated at the rate ..... of such wealth tax ii in sub section 3 with effect from the 1st day of april 1989 a in clause 0 the words not being ..... 1983 and 31 3 1984 since the amendment was to take effect from 1st april 1989 we are unable to accept this contention for more than one .....

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Dec 19 1988 (TRI)

Abdulgafar A. Maniyar Vs. First Gift-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Decided on: Dec-19-1988

Reported in: (1989)29ITD416(Bang.)

..... properties situate in hubli to his minor sons by the first wife before the gift tax officer there were several objections ..... officer aggrieved by the assessment the donor had appealed and the first appellate authority dismissed the appeal by passing the impugned order ..... the properties in favour of his minor sons by the first wife absolutely the properties described therein belonged absolutely to the .....

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Apr 18 1988 (TRI)

Shishirkumar Bajaj Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Apr-18-1988

Reported in: (1988)27ITD481(Nag.)

..... the assessee jointly with other four persons on 18th march 1981 the first accounting year of the partnership firm is to end on 30th ..... year 1981 82 the said decision is against the assessee though the first appellate authority had decided the issue in favour of the assessee according ..... ii the net wealth of the firm on the valuation date shall first be determined iii that portion of the net wealth as is .....

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Feb 29 1988 (TRI)

R.S. Rekhchand Mohota and Sons Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Feb-29-1988

Reported in: (1988)26ITD94(Nag.)

..... happened for a long time till september 1983 the ito for the first time issued a letter dated 21 9 1983 in respect of ..... in the said letter issued in reassessment proceedings the ito for the first time referred to the statement said to have been given by ..... conclusions he was to draw from an examination of those facts at first flush this argument is quite attractive however if we consider the issue .....

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Sep 07 1988 (TRI)

Miss Lata Mangeshkar Vs. First Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-07-1988

Reported in: (1990)32ITD68(Mum.)

..... interest in the annuity policies the reasoning of the learned first appellate authority is to the following effect coming to the ..... purpose of wealth tax assessment the reasoning of the learned first appellate authority on the above issue reads as under if ..... the annuitant dates when annuity on the stipulated date of the first annuitypayable instalment and yearly thereafter name of the nominee under .....

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Feb 09 1988 (TRI)

First Income-tax Officer Vs. V.J. Paymaster

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-09-1988

Reported in: (1988)27ITD351(Mum.)

..... and income under the head salary in particular may be first laid down the term income connotes a periodical monetary return ..... cannot accept this proposition which is based on several assumptions firstly we have already held that dearness allowance and city compensatory ..... objection the assessee appears to be begging the question having first stated that since there is no separate assessable value it .....

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Aug 23 1988 (TRI)

inspecting Assistant Vs. Tamil Nadu Printers and Traders

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Aug-23-1988

Reported in: (1989)29ITD62(Mad.)

..... the withdrawal of relief under section 80qq was incorrect 9 the department is aggrieved the first submission of the learned departmental representative was that when the commissioner of income tax under .....

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