Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 6 enrolment Sorted by: old Court: income tax appellate tribunal itat delhi Year: 2001 Page 1 of about 5 results (0.123 seconds)

Teletube Electronics Ltd. Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2002)80ITD251(Delhi)

..... tribunal in the case of 170 v. yogeshchandra v. shah (1995) 55itd 300 (ahd) for the proposition that mere application of assessee under section 230a of it act cannot be considered as admission by the assessee that transaction of lease involves transfer or property' for the purpose of section 45.11. proceeding further, he distinguished the ..... . thus, he rejected the contention of the assessee that the written instrument should be construed only according to ss. 90 and 91 of the indian evidence act. after considering various substantial evidence to which reference would be made hereafter, he concluded that there was no transfer of immovable property and in fact it was ..... it is the case where the machinery and plant is otherwise transferred to the lessee". the ao further observed that according to the provisions of transfer of property act, the lease is considered as an acknowledged method of .transfer and, therefore, it was held by him that the transaction between the assessee and the sgl .....

Paramount Enterprises Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... the orders of the dy. cit. the learned senior departmental representative contended that the proceedings of search and seizure conducted under section 132(1) of the it act are not justiciable. it was submitted that the department cannot require to produce satisfaction note on the mere allegations by the appellant that there was no material ..... statutory remedy available under section 253(1)(b) against order under section 158bc and it has no statutory remedy against powers exercised under section 132 of the it act. hence, remedy lies only by filing a writ petition if it has material to challenge that power so exercise was improperly or invalidly exercised.29. it ..... short, our considered opinion is that the aforesaid loss cannot be regarded to be undisclosed income and is thus outside the pale of chapter xiv-b of the it act.39. so far as documents referred to by the learned departmental representative are concerned, we have gone through very carefully each and every documents and in our .....

Mahanagar Telephone Nigam Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2001)77ITD8(Delhi)

..... present case, which has given rise to the demand in question has been made in pursuance of the directions contained in the commissioner's order under section 263 of the act but the tribunal is not seized with the appeal against the assessment, which, in fact is pending before the ld, first appellate authority. the appeal pending before the ..... mechanical formality, because the whole thing would depend on the order that may be passed by the tribunal in assessee's appeal against the order under section 263 of the act and if that is decided in assessee's favour, the very foundation of the fresh assessment would collapse. after referring to at length, the apex court decision in ..... also filed an appeal before the cit (appeals)-xv, new delhi against the order passed by the assessing officer under section 143(3), read with section 263 of the act. the appeal filed before the tribunal has already been fixed for hearing.4. shri dinesh vyas, ld. counsel for the assessee, in praying for the stay of the .....

Sir Sobha Singh Public Charitable Vs. Assistant Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... in the case of trustees of singhania charitable trust (supra) that the assessee was entitled to accumulate the funds as provided under section 11(2) of the act since the application in form no. 10 did mention specific objects/purposes for which the accumulation had been requested for. the learned counsel for the appellant, in ..... question since the funds if not utilised during the period for which accumulation had been sought could be subjected to the relevant provisions of the income-tax act and consequences thereto would follow.22. i have examined the rival contentions and have also perused minutely the orders passed by the learned members constituting the division ..... find that they relate to non-communication of decision on the applications filed for seeking extension of time to file the return under section 139 of the act or continuation of registration filed along with the delayed return. since the latter is linked with the belated return, the basic issue reverts to the non-communication .....

Ericsson Communication Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2002)81ITD77(Delhi)

..... for the sake of convenience. ita no. 4494 is against the order of the cit(a) confirming the action of ao under section 201(1) of the it act, 1961 (act in short) demanding the tax which ought to have been deducted at source by the assessee under section 195. ita no. 4495 is against the order of ..... policies declared by government of india are enforceable at law and consequently, any agreement opposed to such policy would be void. even otherwise, section 23 of the contract act itself declares the agreement void if it is opposed to public policy. therefore, the contention of the learned sr. departmental representative that only the prohibition by the ..... could not be disposed of in view of the absolute prohibition by the provisions of woollen textiles (production and distribution) control order, 1962, issued under essential commodities act, 1955.consequently, the suit could not be decreed in favour of the plaintiff.after referring to various decisions of hon'ble supreme court, the high court held .....