Little V Commissioner - Judgment Search Results
T. A. Vs. Trust Alleppey V. Commissioner of Income Tax
Court: Supreme Court of India
Decided on: Feb-25-1999
Reported in: (1999)152CTR(SC)439
trust created by the trust deed was invalid. (Similar assessments were made for subsequent years.) The Appellate Assistant Commissioner allowed the assessee's appeal and his order was confirmed by the Tribunal. The Tribunal referred to letters and … on the facts and in the circumstances of the case, the Tribunal was justified in holding that a valid trust came into existence in pursuance of the document dated 17-8-1971 and whether the Tribunal was justified in
Kartikeya Vs. Sarabhai V. Commissioner of Income-tax.
Court: Supreme Court of India
Decided on: Sep-04-1997
Reported in: (1997)142CTR(SC)150
Matched in: Parties Kartikeya Vs. Sarabhai V. Commissioner of Income-tax.
Dr. Vs. P. Gopinathan V. Commissioner of Wealth Tax.
Court: Kerala
Decided on: Feb-23-1996
Reported in: (1996)133CTR(Ker)493
V. V. KAMAT, J. :Under s. 27(1) of the WT Act, 1957 the petitioner moved the Tribunal for reference … is illustratively seen in the decision rendered by one of us (Kamat, J.) in Chackravarthy Hostel vs. Municipal Commissioner 1995 (2) KLT 588 in relation to the provision of exemption on the ground of educational purposes.14. We
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Aravind Vs. Saraf V. Commissioner of Gift Tax
Court: Kerala
Decided on: Nov-10-1998
Reported in: (1999)154CTR(Ker)238
Matched in: Parties Aravind Vs. Saraf V. Commissioner of Gift Tax
Dr. Vs. Shanmughavel V. Commissioner of Central Excise
Court: Chennai
Decided on: Apr-30-2001
Reported in: [2002]121TAXMAN274(Mad)
prayed for quashing of the communication sent by the respondent on 1-5-1998 vide C. No. IV/16/29/97-STC.2. The respondent, Commissioner, Chennai, by its letter dated 1-5-1998 informed the Chairman of the Institution of Valuers that as per sub-clause … Sirpurkar, J. W.P. No. 7273 of 1998 has been filed by the Chairman, Institution of Valuers, Tamil Nadu Zone, which institution was constituted in 1968 and is a registered society. The members of the
M. Vs. Kibe V. Commissioner of Wealth-tax.
Court: Madhya Pradesh
Decided on: Mar-13-1987
Reported in: (1987)63CTR(MP)156; [1987]168ITR82(MP); [1987]34TAXMAN364(MP)
that the appellate Assistant Commissioner had jurisdiction to direct the Wealth-tax Officer to refer the matter to the Valuation Officer as provided by section 16A of the Wealth-tax Act, 1957 ?'The material facts giving rise to this
V. Vs. George V. Commissioner of Agrl. Income Tax.
Court: Kerala
Decided on: Jun-27-1984
Reported in: (1985)45CTR(Ker)142
was a proper disposal by Ext. P3 order passed in revisions by the Commr. of Agrl. IT. The Commissioner referred to ss. 25 and 26 of the Act. He was exercising the powers of revision under s. … 27-7-1968. It was an assessee to Agricultural IT on the files of the 2nd respondent - Agrl. ITO, Vythiri. It is alleged that the firm was dissolved by a Deed of Dissolution dt. 2-6-1980 (Ext. P11). After
C. Vs. Ramanathan V. Commissioner of Income Tax.
Court: Chennai
Decided on: Dec-17-1979
Reported in: (1980)17CTR(Mad)322
on the applicant herein as a legal heir of his father for the assessment year 1970-71 ?'One C. V. Venkateswaran was employed as an engineer in Cochin. He owned a house situated at Mahatma Gandhi Road, Ernakulam … the Ernakulam property and that section 54 of the Act was not applicable. On appeal, the Appellate Assistant Commissioner confirmed the order of the Income-tax Officer. The assessee appealed to the Tribunal. The Tribunal held that the
C. Vs. Mathukutty V. Commissioner of Income-tax, KeralA.
Court: Kerala
Decided on: Jun-08-1976
Reported in: [1977]108ITR1(Ker)
main contention that was raised before the Appellate Assistant Commissioner was again taken before the Tribunal. There is little doubt that this contention was urged before the Tribunal because paragraph 7 of the Tribunals order clearly indicates … question will thus arise from the Tribunals order. It is clear from the decision in Gnanambika Mills Ltd. v. Commissioner of Income-tax : [1965]58ITR802(Mad) that no reliance can be placed on comparable cases without the assessee being informed
P. Vs. Devassy V. Commissioner of Income-tax.
Court: Kerala
Decided on: Aug-20-1971
Reported in: [1972]84ITR502(Ker)
other words, counsel for the assessee argued on the basis of the ruling of this court in Abraham v. Sales Tax Officer, Ponkunnam, which was affirmed by the Supreme Court in Sales Tax Officer v. Abraham, that … Officer. He, therefore, imposed a penalty of Rs. 14,650. The assessee filed an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner dismissed the appeal. Against this order the assessee filed an appeal to the Appellate
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