Format - Year 1986 - Judgments

Sep 05 1986 (TRI)

income-tax Officer Vs. Deepak Rathi

Court: Income Tax Appellate Tribunal ITAT Delhi

Decided on: Sep-05-1986

Reported in: (1986)19ITD637(Delhi)

..... objective material on record which could provide the nexus for the formation of the belief in his mind with regard to the ..... the circumstances does not sound credible when there was no opinion formation in this regard at the stage of initial assessment proceedings and ..... see whether there was any objective basis for the ito s formation of the belief that the assessee s income had escaped assessment .....

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Sep 10 1986 (HC)

Dr. P. Chattopadhyay Vs. the Institute of Cost and Works Accountants o ...

Court: Kolkata

Decided on: Sep-10-1986

Reported in: (1987)0CALLT179(HC)

..... incorporation of the said institute and also for providing for the formation of various committees and thus to run the administration and ..... referring to section 17 of the same which provides for formation of committees from amongst the members of the council and ..... or other committees clearly confiace in the council inspite of formation of the standing committee and other committees the power to .....

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Dec 20 1986 (SC)

Assistant Collector of Central Excise and ors. Vs. Madras Rubber Facto ...

Court: Supreme Court of India

Decided on: Dec-20-1986

Reported in: AIR1987SC701; 1987(11)ECC270; 1987(27)ELT553(SC); JT1987(1)SC41; 1986(2)SCALE1239; 1986Supp(1)SCC751; [1987]1SCR846

..... february 1984 the civil appeal no 793 of 1984 was admitted format orders were passed by this court in the pending appeals relating ..... been contended by the union of india that even after our format orders referred to above mrf has not submitted any statement of ..... our aforesaid discussions and keep ing in line with our previous format orders we direct the assessing authorities to quantify and re determine .....

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Feb 05 1986 (TRI)

Kamal Chand Kasliwal Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Jaipur

Decided on: Feb-05-1986

Reported in: (1986)16ITD107(JP.)

..... on the valuation officer s report for the earlier year for formation of the belief that wealth has escaped assessment was bad ..... that the valuation officer s report cannot be the information for formation of the belief about the property being underassessed 4 the ..... the valuation officer s report could not be the information for formation of a belief that wealth had escaped assessment the learned .....

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May 23 1986 (HC)

Gift-tax Officer and ors. Vs. Ici (India) P. Ltd.

Court: Kolkata

Decided on: May-23-1986

Reported in: (1987)62CTR(Cal)83,[1987]164ITR574(Cal)

..... of sufficiency or adequacy of the reasons which would lead to the formation of the belief by the income tax officer and held as follows ..... open to the court to examine whether the reasons for the formation of the belief have a rational connection with or a relevant bearing ..... on the formation of the belief and are not extraneous or irrelevant for the .....

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Aug 29 1986 (HC)

Vidarbha (Rent Contorl) Bhadekaru Sangh, Akola and anr. Etc. Vs. State ...

Court: Mumbai

Decided on: Aug-29-1986

Reported in: 1986MhLJ882

..... prevailing prior to the reorganisation of states with the sual purpose of facilitating early formation of homogenerus units and maintaining political identilyand distinctive character of the region till uniformity ..... apparantly become non existent because there has been no amendement inthis respect after the formation of bilingual state of bombay or the state of maharasthra when madhaya pradeah .....

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Jan 14 1986 (TRI)

Collector of Central Excise Vs. Mizar Govinda Annappa Pai and Sons

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jan-14-1986

Reported in: (1986)(9)ECC176

..... is formed that the jurisdiction under the third proviso arises the formation of an opinion in such a case is a condition ..... question of the existence or otherwise of sufficient grounds for the formation of an opinion and judicial review thereof also decided in the ..... jurisdiction that is invoked pursuant to such an opinion or its formation and existence can be inferred from a perusal of the notice .....

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Apr 21 1986 (TRI)

Bakelite Hylam Ltd. and anr. Vs. Collector of Customs and anr.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Apr-21-1986

Reported in: (1986)(8)LC59Tri(Delhi)

..... that larger hydraulic presses are used as moulding presses for the formation of plastic sheets and the sheets are understood to have been ..... bonding the different sheets together to form one single sheet the formation of a single sheet from a number of individual impregnated ..... required shapes with or without pressure being applied to them the formation of the shape is brought about by the shape of .....

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Sep 30 1986 (TRI)

Wealth-tax Officer Vs. Vitta Kristappa (Huf)

Court: Income Tax Appellate Tribunal ITAT Hyderabad

Decided on: Sep-30-1986

Reported in: (1986)19ITD849(Hyd.)

..... capital the madras high court held that the process of capital formation in the company consists of several stages of corporate decision making ..... for the moment expedient next comes allotment at the time of formation of the company the subscribers to the memorandum or the ..... of association or a promoter having invested some capital for the formation of the company they would become the holders of the .....

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Aug 14 1986 (HC)

Rahuri Sahakari Sakhar Karkhana Ltd. and anr. Vs. State of Maharashtra ...

Court: Mumbai

Decided on: Aug-14-1986

Reported in: 1987(1)BomCR168

..... 2 to identify the limitations due to which the object of formation of zones could not be achieved 3 to suggest remedial measures ..... year 1980 appointed a committee of experts for making recommendations for formation of zones for drawal of sugarcane by the sugar factories in ..... member of more than one co operative sugar factory after the formation of the expert committee and with the sole object that in .....

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