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Feb 18 1993

Fourth Income Tax Officer Vs. Karimia Trust.

Court: Patna

Decided on: Feb-18-1993

to the Revenue, the CIT(A) in disposing of the appeal filed by the assessee had made erroneous findings.2. One of the issues raised in all these appeals is regarding the nature of the assessment made by the … issuing a notice under S. 148 on 28th Feb., 1978. This notice was served on the assessee on 4th March, 1978 vide office copy of the said notice placed on record. It was issued after obtaining the


Jan 02 1990

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

Court: Mumbai

Decided on: Jan-02-1990

Reported in: [1990]33ITD630(Mum)

case of Jaswant Rai V. CWT was made.4. The learned Departmental Representative, Sri Ashok Mansukhani, submitted that what one has to determine is the market value of the property on a particular valuation date. Though there are


Aug 31 1994

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

Court: Karnataka

Decided on: Aug-31-1994

Reported in: ILR1995KAR461

grace of God he is in the form of a man. This is the importance of education i.e., one who suffers from want of education is just like a creature other than the human beings.There is another … direction declaring the sanctioned plan as per orders of the third respondent dated 21.10.1993 and issued by the 4th respondent under L.P.No. 322/92-93, dated 27.10.1993 valid up to 26.10.1993, as per Annexure-C to the Writ Petition t6


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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, … has been appropriated towards the arrears of income-tax/wealth-tax due from the late Sri S. Channaiah and the entire one-third share of the sale proceeds has been appropriated towards the arrears as per the instructions of the Central


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)

examined P. Ws. 1 to 4, and marked exhibits P-1 to P-58, and, on behalf of the defence, one Gurusami, Fourth Income-tax Officer, City Circle III, Madras-6, was examined as D.W. - 1 and exhibits D-1 to


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)

to the assessee, the learned counsel explained that there were two modes of tax payable by salaried employee. One was the deduction of tax at source by the employer and the other was after direct assessment on


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)

in his individual capacity and does not take in a karta or an HUF or a trustee or one who acts as a representative of others. In view of the majority decisions of the High Courts, the


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)

of 1963 and exhibit P-6, in each of the other cases.Counsel has raised many points. But the only one pressed at the time of argument was that there has been violation of the principles of natural justice


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