Raju Babu And Ors. vs Commissioner Of Income-Tax And ...
Judges: O Prakash, M Katju
08 December, 1995·1. The contention of the petitioners is that as a result of the order of the Commissioner of Income-tax (Appeals) refund had become due to them but no refund has been given by the respondents on the pretext that appeal against the order of the Commissioner of Income-tax (Appeals) is pending before t...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Lord Goverdhan Dhari (P.) Family ...
Judges: O Prakash, M Katju
06 December, 1995·1. Learned standing counsel pointed out to us that the question mentioned in the application made by the Revenue under Section 256(2) of the Income-tax Act, 1961, has already been referred to this court by the Income-tax Appellate Tribunal in the reference applications relating to the consecutive as...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Harijan Evam Nirbal Varg Avas ...
Judges: O Prakash, M Katju
06 December, 1995·2. The assessee claimed exemption under Section 10, Clause (26B), of the Income-tax Act, 1961 (briefly, the Act), which was inserted by the Finance Act, 1980, with retrospective effect from 1st April, 1972. Section 10, Clause (26B) is as under : " 10. Incomes not included in total income. - In compu...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Oil And Natural Gas Commission
Judges: O Prakash, M Katju
06 December, 1995·2. The Revenue has stated the following questions in its application made under Section 256(2) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to hold that the salary paid to the assessee for the lai...
High Court Of Judicature at Allahabad
Tomasek Alexander, Faji ... vs Commissioner Of Income-Tax And ...
Judges: M Agarwal
05 December, 1995·5. It has been contended that in pursuance of the agreement between BHEL and Skoda Export, the latter raised invoices on BHEL for the technical services rendered and that the petitioners received salary from Skoda Export in Czechoslovakia and no amount was received by them from BHEL in India. It is ...
High Court Of Judicature at Allahabad
Industrial Development Bank Of ... vs Official Liquidator Of Modi ...
Judges: A Banerji
04 December, 1995·2. To grant leave under Section 453 of the Act for appointment of court receiver, the High Court of Bombay, for the mortgaged and hypothecated properties of the respondent company. 3. To grant leave under Section 537 of the Act for recovery of its dues by sale of the movable and immovable properties...
High Court Of Judicature at Allahabad
India Rice Mills vs Commissioner Of Income-Tax
Judges: O Prakash, J Sidhu
01 December, 1995·"Whether the Tribunal was correct in law in invoking Section 68/69 of the Income-tax Act, 1961, and treating a sum of Rs. 1,43,000 as income from undisclosed source of the petitioner-firm when the petitioner-firm had not yet even commenced its business ?" The assessment year herein is 1978-79 for wh...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs H.K. Mittal
Judges: O Prakash, J Sidhu
01 December, 1995·1. This is an application, under Section 256(2) of the Income-tax Act, 1961, by the Revenue requiring us to direct the Income-lax Appellate Tribunal to refer the following question Lo this court for its opinion : "Whether, on the facts and in the circumstances of the ease, the Income-tax Appellate T...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Ashok Kumar Goel
Judges: O Prakash, J Sidhu
01 December, 1995·"Whether the Tribunal is correct in law in holding that addition of Rs. 5,77,53,675 made on account of unexplained investment in purchase of silver for the work done allegedly on job was not justified irrespective of the fact that the assessee could not prove his claim by producing documentary evide...
High Court Of Judicature at Allahabad
Commissioner Of Income-Tax vs Khem Chand And Sons
Judges: O Prakash, J Sidhu
01 December, 1995·"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in deleting the addition of Rs. 14,76,067 being unexplained investment in getting the drafts purchased through Shri Bhagwan Das, munim of the firm, ignoring the facts that the drafts to the tune of Rs. 3...
High Court Of Judicature at Allahabad
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