Harnath Ram Nath And Ors. vs Commissioner Of Income-Tax And ...
Judges: B J Reddy, G Dube
25 October, 1990·1. This writ petition is filed challenging the order of the Commissioner of Income-tax, refusing to waive the interest levied by the Income-tax Officer under Section 139(8). The first petitioner is a registered partnership firm white petitioners Nos. 2 to 7 are its partners, 2. For the assessment ye...
High Court Of Judicature at Allahabad
Dilip Bhargava vs Assistant Controller Of Estate ...
Judges: B J Reddy, G Dubey
25 October, 1990·1. The petitioner filed a return as an accountable person under the provisions of the Estate Duty Act with respect to the estate of his father, who died on June 25, 1979. Provisional assessment was made according to which duty of Rs. 44,192 was due from the petitioner, Since it was not paid within t...
High Court Of Judicature at Allahabad
Smt. Annapurna Devi vs Union Of India (Uoi) And Ors.
Judges: B J Reddy, G Dube
25 October, 1990·1. The petitioner is an agriculturist. She grew tobacco during the year 1976-77. She says that her produce was 2300 kgs. of Garia tobacco and 600 kgs of stalk tobacco. She says that she sold Garia tobacco under proper authority and, therefore, according to Rule 19 she is not liable for the duty. So ...
High Court Of Judicature at Allahabad
Tulsi Theatre vs Commissioner Of Income-Tax
Judges: B J Reddy, G Dubey
25 October, 1990·1. The Income-tax Appellate Tribunal has referred the following question under Section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the cinema building does not constitute 'plant' and, consequently,...
High Court Of Judicature at Allahabad
Sheelawati And Ors. vs Delhi Transport Corporation And ...
Judges: K Singh, K Birla
25 October, 1990·4. After taking into consideration what amount he would have got at the time of the retirement, the learned Tribunal held annual income to be Rs. 5,009.10. The family consisted of himself, his wife, unmarried minor daughters and unmarried minor son. He divided the amount by six. Thereby, according t...
High Court Of Judicature at Allahabad
Sheelawati And Ors. vs Delhi Transport Corporation And ...
Judges: K Singh, K Birla
25 October, 1990·4. After taking into consideration what amount he would have got at the time of the retirement, the learned Tribunal held annual income to be Rs. 5,009.10. The family consisted of himself, his wife, unmarried minor daughters and unmarried minor son. He divided the amount by six. Thereby, according t...
High Court Of Judicature at Allahabad
Mahesh Prasad Kedar Nath vs Income-Tax Officer
Judges: B J Reddy, G Dube
25 October, 1990·1. The petitioner is a partnership firm. It applied for and obtained registration under Section 184 of the Income-tax Act for the year 1970-71. This registration was continued year after year till 1975-76. In that year, however, the registration was cancelled on the ground that there is no genuine p...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs University Printers
Judges: B J Reddy, V Mehrotra
23 October, 1990·"Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the penalty imposed under Section 271(1)(c) of the Income-tax Act, 1961?" 2. The relevant facts are the following : The assessee is a registered firm. For the assessment year 1969-70, it fil...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Babu Ram Ramesh Chand
Judges: B J Reddy, V Mehrotra
23 October, 1990·"The assessee has started manufacturing of katha and cutch by mechanical process. Kutch is a bye-product of katha. Katha is an edible item whereas catechu is mostly used as pigments which is one of the components of painting material. The new industrial undertaking comprises new building with new pl...
High Court Of Judicature at Allahabad
Smt. Rajni Bhargava vs Controller Of Estate Duty
Judges: B J Reddy, V Mehrotra
23 October, 1990·1. The Income-tax Appellate Tribunal, Allahabad, has referred the following question under Section 64(1) of the Estate Duty Act, 1953 : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that the entire estate passed on the death o...
High Court Of Judicature at Allahabad
Don’t wait for legal issues to escalate
By continuing past this page, you agree to our Terms of Service, Cookie Policy, Privacy Policy, Refund Policy and Content Policies. © 2023 - Uber9 Business Process Services Private Limited. All rights reserved.