Seconds - Year 1982 - Judgments

Jan 29 1982 (TRI)

N.M. Shah Vs. Second Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jan-29-1982

Reported in: (1982)1ITD244(Mum.)

..... the assets separately and to value the business as a whole and secondly the main object of section 7 is to evaluate the assets on ..... there is a business or profession carried on by an assessee and secondly that accounts for the said business are maintained by him regularly there ..... as a deduction under section 36 1 w7 is contemplated and the second or later part deals with a specific class of debts which .....

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May 17 1982 (TRI)

K.G. Jethwani Vs. Second Additional Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: May-17-1982

Reported in: (1984)7ITD649(Mum.)

..... to revise the order under section 132 5 as regards the second limb of the assessee s objection the same has been met ..... therefore we reject the first contention of shri patil as stated above secondly the bare reading of section 263 shows that the commissioner is ..... the order of assessment made by the ito accordingly we reject the second contention of shri patil as stated above moreover section 132 5 .....

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Apr 12 1982 (TRI)

Smt. Sitadevi N. Podar Vs. Second Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Apr-12-1982

Reported in: (1982)1ITD1021(Mum.)

..... case of ramrikhdas poddar amp sons huf it appeal no 2598 bom of 1975 76 secondly he stated that the case of h h maharaja rana hemant singhji supra was quite .....

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Apr 21 1982 (TRI)

P.K. Ramasamy Nadar Vs. Second Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Apr-21-1982

Reported in: (1982)2ITD624(Mad.)

..... and therefore rectifiable under section 154 the first authority agreed with him and hence the second appeals 3 the learned representative took us over the records and repeated the detailed arguments .....

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Apr 12 1982 (TRI)

P. Raguraman Vs. Second Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Madras

Decided on: Apr-12-1982

Reported in: (1982)2ITD1(Mad.)

..... in addl cit v p l kamppan chettiar 1978 114 itr 523 fb in the second appeal the claim is repeated 3 the learned representative of the assessee claimed that the ..... for his proposition he therefore claimed that she had no right to gift the property secondly he argued that the gift was incomplete inasmuch as it was in favour of a .....

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Apr 28 1982 (TRI)

S.V. Halappa and Sons Vs. Second Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT

Decided on: Apr-28-1982

Reported in: (1982)1ITD934(Bang.)

1 the question that arises for consideration in this appeal is whether when there is a partition of the joint...

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Mar 29 1982 (TRI)

Second Income-tax Officer Vs. Nagpur Zilla Krishi Audhogik

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Mar-29-1982

Reported in: (1982)2ITD138(Nag.)

1 this is an appeal by the revenue against the order of the learned commissioner appeals for the assessment year...

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Mar 29 1982 (HC)

Second Income-tax Officer Vs. Grahalakshmi and Co.

Court: Chennai

Decided on: Mar-29-1982

Reported in: [1982]2ITD420(Mad)

..... no record of the transfer of the hundi on the face of the hundi itself secondly it had been found in number of cases that the drawee in such hundies were .....

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Jul 20 1982 (TRI)