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Bakeman'S Home Products Vs. Income-Tax Officer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1984)7ITD371(Chd.)

..... insofar as the relief under section 80j is concerned, the orders of the commissioner (appeals) were supported with the further submission that in view of the judgment of the madras high court in the case of cit v. ..... before we close, however, we would like to observe that the madras high court case of universal radiators (p. .....

Commissioner of Income-tax Vs. Smt. Ranjana Kumari

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1986)19ITD662(Chd.)

1. vide this reference application, the commissioner of income-tax had sought reference under section 256(1) of the income-tax act, 1961 for as many as five questions, said to be questions of law, arising out of the tribunal order in gt appeal no. 4 (chd.) of 1984, dated 31-10-1985 (assessment year 1981-82), to the high court. though the said application was signed by the commissioner of gift-tax shri balwant singh also with the statement of facts duly signed by him but as in the heading of the application, title of the case was mentioned as cit v.smt. ranjana kumari and it was in form no. 37 and it was also mentioned that the reference application is under section 256(1), the learned counsel for the assessee non-petitioner smt. ranjana kumari came forward with a preliminary objection that as the reference application is neither under the relevant section of gift-tax nor it is filed in the prescribed form nor the heading of the same is cgt v. smt. ranjana kumari, the same deserves to be rejected. on 11-4-1986 when the learned counsel for the assessee argued at length the assessee's case pertaining to preliminary objection challenging the admission of the reference application and praying that the same be dismissed in limine and he seemed very serious about pressing the same, the objection not being such which is normally raised, he was required to file the written submissions by 30-4-1986 and the learned departmental representative on the revenue's part by 15-5-1986.2. the .....

Bansal Rice Mills Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2001)72TTJ(Chd.)1

..... the learned commissioner (appeals) also relied on the decision of the hon'ble madras high court in the case of cit v. k.s.m. .....

Munjal Sales Corpn. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)90TTJ(Chd.)782

the assessee is in appeal against the order of commissioner (appeals), ludhiana, dated 18-9-1996, for the assessment year 1992-93 on the following grounds : 1. that the learned commissioner (appeals) has wrongly confirmed the disallowance of a sum of rs. 1,87,285 out of interest paid on account of interest-free advances.2. that the learned commissioner (appeals) has wrongly confirmed a disallowance of rs. 16,000 out of consultation fee under section 40a(12).3. that the learned commissioner (appeals) has wrongly confirmed disallowance of rs. 10,000 out of telephone expenses on account of personal use by partners.' first, we shall take up ground no. 1 of the assessee's appeal pertaining to confirmation of disallowance of rs. 1,87,285. the relevant and material facts for the disposal of this ground of appeal are that the assessee has claimed interest payment of rs. 4,59,815 to various parties as detailed in the order of the tax authorities below.the assessing officer also noticed that the person to whom the interestfree advances were made, were connected with the group to whom the interest was paid and also connected with the assessee. the assessing officer further noticed that substantial amount of interest has also been paid to the persons connected with the same group. the assessee explained that the interest-free advances had been given by the assessee out of its own funds and the borrowings have not been utilised for the said purpose and there was no nexus between the .....

Malwa Cotton Spinning Mills Vs. Asstt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)89ITD65(Chd.)

..... had also placed reliance on the judgment of the hon'ble madras high court in the case of k.somasundaram and brothers vs. .....

Joint Commissioner of Vs. Kwality Cafe and Restaurant (P.)

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2007)105ITD169(Chd.)

..... according to the learned counsel a monopoly was created for the assessee for use of 'kwality' brand name in the specified areas.inviting our attention to section 34 of indian trade marks act, it was pointed out that the prior user of the trademarks gets preference over the subsequent registration of ..... by virtue of the said agreement it was agreed by the parties that each group shall operate in their distinct areas and shall submit the registered user's documents along with all other necessary documents to the registrar of trade marks for being registered in the register of ..... besides the assessee was given dealership for the sale of ice-cream for the specified area and had in fact earned more income than before execution of the agreement as demonstrated by the assessing officer in the ..... mentioned earlier, the assessee was useiof the name 'kwality' within its area for a long time even prior to the execution of the agreement with ..... media for promotion of 'kwality' ice-cream throughout the areas including the areas in which the assessee was operating exclusively. ..... was further contended that the decision of the madras high court in the case of cit v. ..... was also placed on the decision of the madras high court in the case of cit v. ..... decided to take over the distribution of lamps in those areas and served a notice upon the firm terminating the agreement with effect ..... on its part undertook to sell only philips lamps in those areas and to prevent re-exportation of the lamps by third parties. .....

The J.C.i.T., Special Range-1 Vs. Kwality Cafe and Restaurant (P)

Court : Income Tax Appellate Tribunal ITAT Chandigarh

..... according to the learned counsel a monopoly was created for the assessee for use of 'kwality' brand name in the specified areas.inviting our attention to section 34 of india trade marks act, it was pointed out that the prior user of the trade marks gets preference over the subsequent registration of ..... by virtue of the said agreement it was agreed by the parties that each group shall operate in their distinct areas and shall submit the registered user's documents alongwith all other necessary documents to the registrar of trade marks for being registered in the register ..... besides the assessee was given dealership for the sale of ice-cream for the specified area and had in fact earned more income than before execution of the agreement as demonstrated by the assessing officer in ..... earlier, the assessee was user of the name 'kwality' within its area for a long time even prior to the execution of the agreement with ..... for promotion of 'kwality' ice-cream throughout the areas including the areas in which the assessee was operating exclusively. ..... was further contended that the decision of the madras high court in the case of cit ..... was also placed on the decision of the madras high court in the case of cit ..... decided to take over the distribution of lamps in those areas and served a notice upon the firm terminating the agreement with effect ..... interference from any other family groups who were running the business in their respective areas, it appears that there arose a difference between shri p.l. .....

ind Sphinx Precision Ltd. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2007)293ITR17(Chd.)

1. we find it convenient to dispose of these two appeals of the assessee relating to asst. yrs. 2000-01 and 2001-02 by this consolidated order. the dispute involved in both these appeals is relating to validity of the orders passed by the cit, shirnla, h.p., under section 263 of the it act, 1961. the impugned orders are both dt.12th april, 2004. we have heard the parties and perused the records.2. the facts for both the assessment years are similar. we first take up the appeal for asst. yr. 2000-01 and our decision shall apply mutatis mutandis to asst. yr. 2001-02. for asst. yr. 2000-01, the assessee had filed the return of income on 28th nov., 2000 declaring income of rs. 23,51,870 after claiming deduction under section 80hhc of rs. 21,07,522 and deduction under section 80g of rs. 14,128. similarly, return for asst. yr. 2001-02 was filed on 25th oct., 2001 declaring income of rs. 53,39,230 after claiming deduction under section 80hhc of rs. 62,08,242 and deduction under section 80g of rs. 41,273. the ao after making detailed inquiries had made an assessment under section 143(3) vide order dt. 30th oct., 2002. on examination of the records, the cit shimla was of the view that the orders passed by the ao under section 143 and 154 are erroneous insofar as prejudicial to the interests of the revenue. he accordingly issued show-cause notice to the assessee as to why action under section 263 may not be taken and the assessment order passed by the ao set aside. the assessee filed .....

Bhushan Industrial Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1983)3ITD198(Chd.)

..... the learned counsel for the assessee has relied upon the judgment of the madras high court in the case of mahalakshmi textile (supra) for the proposition that the assessee could make an alternative claim. ..... however, we find that the judgment of the madras high court in the case of mahalakshmi textile (supra) travelled up to the supreme court in cit v. ..... for this he called upon the madras high court judgment in the case of cit v. ..... mahalakshmi textile mills ltd, [1967] 66 itr 710 and the supreme court approved the judgment of the madras high court given earlier. ..... functioning at 22, industrial area, chandigarh and bhushan steel rolling mills, functioning at industrial area, chandigarh. .....

Smt Ram Rakhi Vs. Income-tax Officer.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1989)30ITD221(Chd.)

..... that without prejudice to the above submissions, it must be emphasised that applicability of section 271(1) (a), insofar as penalty for delay in submission of the returns is concerned, it does not depend upon the consent of the assessee as held by the madras high court in the case of a. k. .....