Section 187 - Judgment Search Results

Sangam Silks Vs. Commissioner of Income-tax, Karnataka

Court: Karnataka

Reported in: (1980)14CTR(Kar)202; [1980]122ITR479(KAR); [1980]122ITR479(Karn)

..... case the tribunal was right in holding that the provisions of section 187 of the income tax act 1961 apply to the case 3 ..... by another firm and the case is not one covered by section 187 separate assessments shall be made on the predecessor firm and the ..... entities and filing separate returns in the names of such firms section 187 therefore provides that the reconstituted firm existing at the time of .....

Commissioner of Income Tax Vs. Palakunnathu Traders

Court: Kerala

Reported in: (2004)186CTR(Ker)343; [2004]269ITR322(Ker)

..... of the firm as explained in proviso a to sub section 2 of section 187 of the act it was also noted that some of ..... as follows the high court observed that the purpose of sub section 2 of section 187 was not one of expansion of the normal concept of ..... the issue namely whether the assessment requires to be made under section 187 or under section 188 the supreme court in empire estate s case mentioned .....

Pelikan Paper and Stationery Mart Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1984)7ITD346(Delhi)

..... was no change in the constitution of a firm under section 187 and that section 188 applied it has been held by majority of the ..... the firm and the requirements of clause a of sub section 2 of section 187 were not satisfied so far as clause b was ..... and another partner entering the partnership this answers the description of section 187 and the taxing authorities rightly held that this constituted only .....

Deorah and Co. Vs. Commissioner of Income-tax

Court: Guwahati

..... of the firm as explained in proviso a to sub section 2 of section 187 of the act some of these decisions have taken the ..... found in the partnership act that the proviso to sub section 2 of section 187 has to be given due meaning consistent with the general ..... existence the high court observed that the purpose of sub section 2 of section 187 was not one of expansion of the normal concept of .....

Vishwanath Seth Vs. Commissioner of Income-tax

Court: Allahabad

Reported in: [1984]146ITR249(All)

..... the majority held that the case was not covered by section 187 but by section 188 of the act and hence two assessments were ..... said observation is of any assistance to the assessee sub section 2 of section 187 specifically states the circumstances which should be treated as ..... 1976 103itr517 all it was observed p 522 sub section 2 of section 187 does not contain a definition of the reconstitution of .....

Additional Commissioner of Income-tax Vs. Emery Stone Mfg. Co.

Court: Rajasthan

Reported in: (1985)47CTR(Raj)204; [1985]153ITR150(Raj)

..... was any change in the constitution of the firm within the meaning of section 187 2 of the act section 187 of the act deals with change in the constitution of a firm the ..... the widow of the deceased partner the question regarding dissolution of firm and applicability of section 187 arose for determination the division bench of the gujarat high court observed as under headnote .....

Mohan Lal Deb Roy Vs. Sub-divisional Officer and anr.

Court: Guwahati

..... it has changed theentire character of section 187 7 section 187 after the 2nd amendment of the act reads 187 1 no transfer of land by ..... instrument is also absent the mandatory requirement of sub section 3 of section 187 is clearly attracted inasmuch as the transfer has been ..... 1969 and in contravention of the provision of sub section 1 of section 187 18 by now it is well settled principle of .....

income-tax Officer Vs. Kundanmal Sureshkumar and Co.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1986)15ITD72(Ahd.)

..... death of any of its partners the proviso to sub section 2 of section 187 was inserted by the taxation laws amendment act with ..... the proposed amendment seeks to insert a proviso to sub section 2 of section 187 to the effect that the provisions in clause a ..... kundanmal he also referred to the aforesaid retrospective amendment made in section 187 2 and submitted that the proviso inserted with effect from .....

Jogendra Sarkar Vs. District Magistrate and Collector and ors.

Court: Guwahati

..... or after 1 1 1969 in contravention of the provisions of sub section 1 of section 187 of the act is the basis of jurisdiction of the revenue ..... his successor in interest since an order under clause a of sub section 3 of section 187 of the act can only be passed in case of a ..... 1969 thus for an order under clauses a and b of sub section 3 of section 187 of the act a finding has to be recorded by the .....

Mohanlal Deb Roy and ors. Vs. State of Tripura and ors.

Court: Guwahati

..... of january 1969 in contravention of the provisions of sub section 1 of section 187 by a member of scheduled tribe any revenue officer who ..... no sale can be effected without previous permission as required under section 187 of the act of 1980 it was contended that since ..... place after 1 1 1969 such transfer violated the provision of section 187 of the act 1960 the further contention of the answering .....