Cit vs Basant Cinema
Judges:
25 August, 2003·"Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that where there is a change in the constitution of the firm, two assessments should be made, one for the period upto the date of the reconstitution of the firm and another for the post recons...
High Court Of Judicature at Allahabad
Brijesh Textiles vs Commissioner Of Income-Tax And ...
Judges: M Katju, U Pandey
25 August, 2003·The appellant is challenging the impugned order of the Income-tax Appellate Tribunal, Agra, dated May 5, 2003. The appellant is a manufacturer of sarees of different lengths and for that purpose used to purchase gray cloth from various parties. During the course of assessment proceedings, the Assess...
High Court Of Judicature at Allahabad
Bhagyodaya Builders vs Cit
Judges:
25 August, 2003·"1. Whether on the facts and in the circumstances of the case, the claim of the Income Tax Officer for the enhancement of assessment by Rs. 93,000 fell within the powers of Commissioner (Appeals) for enhancing under section 251 of the Income Tax Act ? 2. Whether on the facts and in the circumstances...
High Court Of Judicature at Allahabad
Cit vs Simbholi Sugar Mills Ltd.
Judges:
23 August, 2003·2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the Commissioner (Appeals) on the ground that the machineries coming in contact with molasses, cane juice, etc., were considered as coming in contact with corrosive chemicals?" 2...
High Court Of Judicature at Allahabad
Commissioner, Trade Tax vs Bajaj Steel And Industries
Judges: P Krishna
23 August, 2003·6. I have given the careful consideration to the respective submissions. Before the Tribunal the dealer had placed its assessment order for the previous assessment years. The dealer has been assessed on the turnover of stainless steel sheets, commodity that has been differently treated by the depart...
High Court Of Judicature at Allahabad
Krishna Rice Mill And Ors. vs Recovery Officer, Debt Recovery ...
Judges: M Katju, R Tripathi
23 August, 2003·3. It is alleged that a recovery certificate has been issued against the petitioner in pursuance of the ex parte judgment of the Tribunal, and a prayer has been made that the same should be stayed till the disposal of the Restoration Application. 4. Learned counsel for the petitioner has relied upon...
High Court Of Judicature at Allahabad
Devidayal Aluminium Pvt. Ltd. vs Commissioner Of Sales Tax
Judges: P Krishna
22 August, 2003·(1-B) No appeal against an assessment order under this Act shall be entertained unless the appellant has furnished satisfactory proof of the payment of not less than,-- (a) the amount of tax or fee due under this Act on the turnover of sales or purchases, as the case may be, admitted by the appellan...
High Court Of Judicature at Allahabad
Sanjiv Fabrics vs Commissioner Of Sales Tax
Judges: P Krishna
21 August, 2003·5. For the relevant assessment years involved in the present revision same plea was taken by the dealer, which was, not find favour by the authorities below including the Tribunal. The Tribunal distinguished its earlier order on the ground that the matter was remanded and what happened after remand ...
High Court Of Judicature at Allahabad
Commissioner, Sales Tax vs Gulati And Co.
Judges: P Krishna
21 August, 2003·"(1) Any nourishing substance, i.e., eaten or otherwise taken into the body to sustain life, provide energy, promote growth, etc. (2) More or less solid nourishment, as distinguished from liquid. (3) A particular kind of solid nourishment ; breakfast food. (4) Whatever supplies nourishment to organi...
High Court Of Judicature at Allahabad
Shanta Bai vs Life Insurance Corporation Of ...
Judges: M Katju, R Tripathi
21 August, 2003·4. The petitioner's husband took LIC policy in 1997, copy of which is Annexure 1 to the petition. In 1998 again the petitioner's husband took another policy from LIC known as Bandobasti Bima. The petitioner was a nominee for the policy vide Annexure 2 to the petition. 5. In para 9 of the petition it...
High Court Of Judicature at Allahabad
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