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Judgment Search Results Home > Cases Phrase: joss paper Sorted by: old Court: income tax appellate tribunal itat chennai Page 1 of about 5 results (0.079 seconds)

May 17 2002 (TRI)

Deputy Commissioner of Income Tax Vs. A.G. Govindarajulu

Court : Income Tax Appellate Tribunal ITAT Chennai

..... we have heard the rival submissions and considered the facts and the materials on record including the paper book submitted by the learned counsel for the assessee and the case laws relied upon by him. ..... the paper book contains written submissions also. ..... on the other hand, the learned counsel for the assessee placed on record a compilation consisting of 53 sheets comprising therein the contents as mentioned in the index to such paper book. .....

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May 17 2002 (TRI)

Dy. Cit Vs. A.G. Govindarajulu

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2002)75TTJ(Chennai)888

..... cit apart from the above he placed heavy reliance on para 3 of the appellate order.we have heard the rival submissions and considered the facts and the materials on record including the paper book submitted by the learned counsel for the assessee and the case laws relied upon by him. ..... the paper book contains written submissions also. ..... on the other hand, the learned counsel for the assessee placed on record a compilation consisting of 53 sheets comprising therein the contents as mentioned in the index to such paper book. .....

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May 25 2001 (TRI)

Beacon Rotork Controls Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2003)86ITD275(Chennai)

..... adverting to page nos.17 to 24 of the said compilation (more particularly para 8 of the order of the tribunal at pages 21 and 22 of the paper-book) the learned counsel for the assessee submitted that the point at issue is now squarely governed by the said order of the tribunal in favour of the assessee. ..... " at the time of hearing, to short circuit the proceedings, the learned counsel for the assessee (even though this is an appeal by the revenue) placed on record a paper-book consisting of 24 pages covering both the appeals of the revenue and that of the assessee. ..... 3 and 4 of the paper-book, being the bilateral agreement between the assessee and the vendor may be seen) no sum out of the total income was utilised. .....

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Feb 23 2004 (TRI)

Assistant Commissioner of Income Vs. Franco Tossi Ingegneria, S.P.A.

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2004)83TTJ(Chennai)137

..... by inviting the memorandum and certificate of the provisional taking over of the various unit s as available in the paper book including the statement of details of receipts of the contractors, specialisits payments including the complete details of the bills and payments in respect of the erection bills raised and the letter dt.24th jan. ..... the assessee's counsel has in the paper book filed given elaborate details of the bills raised in respect of specialist service during the guarantee period which is at p. ..... 63 of the said set of papers and, therefore, this bill had become payable during the previous year ending 31st march, 1989, relevant to the asst. yr. ..... a copy of this letter has been found at p.65 of the paper book filed. ..... 70 and 75 of the paper book and note that these two assessments have not been completed on a "no income no loss" basis and computation of loss returned by the assessee is accepted. ..... 44 to 64 of the paper book and on a perusal of the same it will be noticed that the last bill raised in respect of erection work is dt. ..... 28 to 42 of the paper book filed. ..... 70 and 75 of the paper book).8. ..... 79 of the paper book and pointed out that the date of provisional take over in respect of unit iii was on 29th sept. .....

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Mar 24 2006 (TRI)

Marg Constructions Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2006)102TTJ(Chennai)997

..... same was received by the assessee from pesl as advance rentals received.this clearly shows that the assessee got soft loans from ireda and the same was utilized for making paper entry to show these svpls leased out to these six lessees whereas it is a fact that svpls were supplied to these lessees by pesl and not by assessee. ..... party of the first part hereby agreed to withdraw all the cases on (or) before 1st april, 2002 and produce the necessary papers as proof from the relevant authorities, to enable the part of the second party to effect the full and final settlement of ..... assessee could not offer any explanation and even the mode of payment received by the assessee from pesl and payments made by assessee to pesl clearly show that these payments are just paper transactions and the assessee is not aware about these six lessees, as comes out from the above facts.29. ..... the assessee and the assessee in turn delivering the svpl to buyers and entering into lease agreements with the buyers and as per the learned departmental representative this is only an arrangement and some paper work done by pesl and the assessee to claim depreciation and to get soft loan from ireda. ..... the learned departmental representative has also filed a paper book consisting of pp, 1 to 36 and ..... 1 to 127 consisting of details of lease transactions, (3) paper book 111 in the shape of written submissions where annexures are provided in regard to lease transactions including copies of lease agreements consisting of pp. 1 .....

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