Commissioner Of Income-Tax vs Smt. Shakuntala Bundela And Ors.
Judges: R Gulati, S Verma
30 November, 1993·"1. Whether, on the facts and in the circumstances of the case, the hon'ble Tribunal was justified in recalling their own decision when no new material facts were available before them ? 2. Whether, on the same facts and without any new material available before them, the hon'ble Tribunal could chan...
High Court Of Judicature at Allahabad
Committee Of Management, Janta ... vs Regional Deputy Director Of ...
Judges: S Singh
26 November, 1993·7. The object of 'enquiry' under Section 16A(7) of the Act is to get at truth and to expose the falsity of one of the rival claimants of being in actual control of the affairs of the Institution and since 'actual control' within the meaning of sub-section (7) does not admit of control by rank outsid...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Sarvodaya Furnishers And ...
Judges: R Gulati, S Verma
26 November, 1993·2. We have heard learned standing counsel and Sri P.K. Jain, who appeared on behalf of the respondent. Messrs. Sarvodaya Furnishers and Electricals (P.) Ltd., Meerut, the respondent, is a private limited company registered under the Companies Act. The dispute is in respect of the assessment year 198...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Bishambhar Dayal And Co.
Judges: R Gulati, S Verma
11 November, 1993·"Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in directing to allow depreciation when the Income-tax Officer had given a clear finding in his assessment order that the income was estimated after allowing admissible depreciation ?" 2. The...
High Court Of Judicature at Allahabad
Commissioner Of Income Tax vs Agarwal Enterprises.
Judges:
09 November, 1993·This is a bunch of twelve applications under s. 256(2) of IT Act filed at the instance of the Revenue in respect of asst. yrs. 1977-78 to 1981-82. The following common questions have been proposed in these applications : "1. Whether Honble Tribunal was correct in law in confirming the cancellation o...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Renusagar Power Co. Ltd.
Judges: R Gulati, S Verma
08 November, 1993·(2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right 'in not considering the principle laid down by the hon'ble Supreme Court in the case of CIT v. A, Raman and Co. [1968] 67 ITR 11, defining the scope of the hon'ble High Court's order on a writ petition c...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Surjit Singh Mahesh Kumar
Judges: R Gulati, S Verma
08 November, 1993·1. Through this application under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), the Commissioner of Income-tax requests the Appellate Tribunal to refer the following two questions as questions of law for the opinion of this court : "1. Whether the Income-tax Appe...
High Court Of Judicature at Allahabad
Bharat Pumps And Compressors Ltd. vs State Of U.P. And Ors.
Judges: D Sinha
05 November, 1993·On October?, 1972 the respondent No. 3 was appointed by the employer on the post of Receipt and Dispatch Clerk, on probation. While he was still on probation the services of the respondent No. 3 were terminated on October 19, 1973. This termination gave birth to a controversy. It appears that by mea...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Ram Richpal
Judges: R Gulati, S Verma
04 November, 1993·1. This is an application under Section 256(2) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Meerut. The dispute relates to the assessment year 1986-87. Two additions, one for Rs. 44,136 and the other for Rs. 24,500 were made amongst other items to the income return...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Vindaban Chitra Mandir
Judges: R Gulati, S Verma
03 November, 1993·2. In the other Application No. 270 of 1991, which is in respect of the assessment year 1978-79, the question proposed is : "Whether on the basis of the material on the record, the Tribunal was correct in law in holding that there was change in the opinion in initiating proceedings under Section 147...
High Court Of Judicature at Allahabad
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