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Feb 18 1993

Fourth Income Tax Officer Vs. Karimia Trust.

Court: Patna

Decided on: Feb-18-1993

U. S. DHUSIA, J. M. :25th October, 1985.The Revenue is aggrieved at whose instance these four appeals for the asst. yrs. 1969-70, 1970-71, 1971-72 and 1972-73 have been filed. According to the Revenue, the CIT(A) in...


Jan 02 1990

Fourth Wealth-tax Officer Vs. Mrs. Doshibai N. Jeejibhoy.

Court: Mumbai

Decided on: Jan-02-1990

Reported in: [1990]33ITD630(Mum)

ORDERGarg, AM - These two appeals are by the revenue against the orders of the CWT (A) for the assessment years 1981-82 and 1982-83. Since they raise a common dispute regarding valuation of the property, they...


Aug 31 1994

Jayanagar 4th T Block Residents Association Vs. Gnyana Mandir Trust

Court: Karnataka

Decided on: Aug-31-1994

Reported in: ILR1995KAR461

ORDERHari Nath Tilhari, J. 1. On 31.8.1994, I have heard the learned Counsel for the parties i.e., Sri C. Lakshminarayana Rao for the petitioner as well as Sri K.S. Desai, Sri H.J. Sunder Kumar and Smt...


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Jan 10 1992

Fourth Income-tax Officer and ors. Vs. Kurumber Betta Estate

Court: Kerala

Decided on: Jan-10-1992

Reported in: [1992]197ITR508(Ker)

K.S. Paripoornan, J.1. The Revenue (the Fourth Income-tax Officer, Mysore Circle, Mysore, and two others) is the appellant in this writ appeal. The respondent herein, a firm having its place of business at Ernakulam, is an...


Apr 30 1993

Fourth Income-tax Officer, City Circle Iii Vs. A.K. Srinivasan

Court: Chennai

Decided on: Apr-30-1993

Reported in: (1994)117CTR(Mad)322; [1994]205ITR205(Mad)

K.M. Natarajan, J.1. These two appeals are directed by the offences under sections 193 and 196, Indian Penal Code, and for nor awarding the minimum sentence as per law for the offence under sections 276C and...


May 05 1984

Fourth Income-tax Officer Vs. C. D. J. Essa Thaver.

Court: Mumbai

Decided on: May-05-1984

Reported in: [1984]10ITD24(Mum)

ORDERPer Shri D. V. Junnarkar, Accountant Member - The assessee was employed as a passenger broker by the British India Steam Navigation Co. Ltd. incorporated in England (the UK Co.) with effect from 13-8-1937 on a...


Sep 10 1981

Mahabir Vs. 4th Additional District Judge, Fatehpur and ors.

Court: Allahabad

Decided on: Sep-10-1981

Reported in: AIR1982All8

ORDERM.P. Mehrotra, J. 1. This petition arises out of the proceedings under the U. P. Imposition of Ceiling on Land Holdings Act.2. The facts, in brief, are these. The petitioner was treated as the tenure holder...


Jun 07 1985

Fourth Income-tax Officer Vs. Canara Finances.

Court: Chennai

Decided on: Jun-07-1985

Reported in: [1986]17ITD18(Mad)

ORDERPer Shri T. Venkatappa, Judicial Member - The assessee made a provision of gratuity amounting to Rs. 10,115 and debited to the profit and loss account. It was claimed as a deduction. The ITO found that...


Jan 30 1984

Fourth Income-tax Officer Vs. P. S. M. Swamy.

Court: Chennai

Decided on: Jan-30-1984

Reported in: [1986]17ITD317(Mad)

ORDERPer Shri T. V. K. Nataraja Chandran, Accountant Member -This is an appeal by the revenue which is directed against the order of the AAC dated 17-3-1983 wherein he deleted the inclusion of share income of...


Sep 17 1964

Koyammankutty Vs. Fourth Additional Income-tax Officer, Kozhikode-1, a ...

Court: Kerala

Decided on: Sep-17-1964

Reported in: [1965]58ITR871(Ker)

These four writ applications relate to assessments on a firm and its partners. From the order produced in O. P. No. 2162 of 1963, exhibit P-5, it is seen that the income of the firm has...


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