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Case Laws
Showing 361 to 374 of 374 Records
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1987 (7) TMI 14 - DELHI HIGH COURT
Income From Undisclosed Sources, Reference ... ... ... ... ..... act can be supported by a reference to the material in the paper book. Unfortunately, there is no discussion of the paper book in the Tribunal s order. It is, of course, open to the assessee to request the Tribunal to annex the paper book presented by him before the Tribunal at the time of preparation of the statement of the case. For the time being, we have to proceed on the basis of the order which is short and contains not even a brief reference to the materials placed on record. We are, therefore, calling for reference. The Tribunal is directed to state a case and refer the question of law set out above for the decision of this court. This petition is disposed of accordingly. There will be no order as to costs.
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1987 (7) TMI 13 - DELHI HIGH COURT
Reassessment, Reference ... ... ... ... ..... t Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the initiation of proceedings under section 148 of the Income-tax Act, 1961, was not valid ? ITC No. 158 of 1986 is disposed of. No separate reference need be directed in ITC No. 163 of 1986 as this application has been filed only as a matter of precaution as the assessee had also filed a cross objection before the Tribunal. ITC No. 163 of 1986 is disposed of One statement of case may be furnished by the Tribunal. There will be no order as to costs.
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1987 (7) TMI 12 - DELHI HIGH COURT
Income From Undisclosed Sources, Reference ... ... ... ... ..... form of high denomination notes of the value of Rs. 1,000 each on January 19, 1978, out of the cash balance of Rs. 1,91,346 in his books of account on the said date ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in deleting an addition of Rs. 78,000 made by the Income-tax Officer under the head Income from undisclosed sources ? The first question is being asked for on the application of the assessee while the second question is being asked on the application of the Commissioner. The Tribunal will draw up a consolidated statement of the case and refer the aforesaid questions of law for the opinion of this court.
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1987 (7) TMI 11 - DELHI HIGH COURT
Assessment, Interest, Reference ... ... ... ... ..... was never in dispute before the income-tax authorities and was not the subject matter of appeal before the Tribunal ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the period of limitation under section 149(3) to hold the assessee as agent had expired owing to default on the part of the assessee, giving no opportunity to the Department to be able to treat the assessee as agent ? The Tribunal is, therefore, directed to submit the statement of the case and refer the aforesaid questions of law for the opinion of this court.
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1987 (7) TMI 10 - DELHI HIGH COURT
Business Expenditure, Reference ... ... ... ... ..... r, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the deduction of the entire sum of Rs. 77,676 paid by the assessee to certain persons who had lent monies to it ? The Tribunal is directed to submit the statement of the case and refer the aforesaid questions of law for the opinion of this court. The Tribunal may submit a consolidated statement of case in ITC Nos. 244 and 245 of 1983 and 73 and 74 of 1984. The Tribunal will substitute the proper amount for each year.
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1987 (7) TMI 9 - GUJARAT HIGH COURT
Cause Of Action, Civil Court, Indirect Tax, Obiter Dicta, Supreme Court, The Constitution, The Contract
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1987 (7) TMI 8 - CALCUTTA HIGH COURT
Tribunal, Writ ... ... ... ... ..... e concerned, it clearly appears that the Additional Commissioner, Commercial Taxes, was wrong in refusing to grant eligibility certificates and the declaration forms to the petitioner-firm for the disputed period as there is nothing on record to show that the condition of economic viability as provided under rule 3(66) of the Bengal Sales Tax Rules, 1941, had been violated by the petitioner, as he had to close down his factory for a particular period not with any mala fide intention but under circumstances over which he had no control. The impugned order is, therefore, set aside and opposite parties Nos. 1 to 4 are directed to issue the necessary eligibility certificates and the declaration forms under the said rule to the petitioner. The revisional application, therefore, succeeds and is allowed without, however, any order as to costs. Let this order be communicated to the office of opposite parties Nos.1 to 4 forthwith. Prayer for stay as made is refused. Petition allowed.
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1987 (7) TMI 7 - KERALA HIGH COURT
Reference, Voluntary Club ... ... ... ... ..... ently held that during the relevant accounting period, no non-member was allowed to enjoy the facilities of the club, and that, so long as the occupation of the room is referable to the amenities provided for the members themselves, no income can be said to have been earned. This is a pure finding of fact. On the basis of this finding, the conclusion is inevitable that no trading element is involved when the club charges a member for the amenities provided to him. It follows that the respondent/assessee is entitled to exemption under the doctrine of mutuality. On these premises, the assessee is entitled to exemption. In the light of the above findings, we are of the view that no referable question of law, as formulated in para eight of the original petition, arises for consideration in this case. We decline to direct the Appellate Tribunal to refer the question of law formulated in para eight of the original petition. This original petition is without merit. It is dismissed.
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1987 (7) TMI 6 - MADRAS HIGH COURT
Draft Assessment Order U/S 144B, Forward, Limitation ... ... ... ... ..... er of the Tribunal unequivocally lays down the meaning of the word forward as putting in the process of communication. Now, if that is the meaning which the Tribunal has given, surely the question as to whether the draft orders should be served within the time limit does not arise out of the order of the Tribunal. The correctness of the view which the Tribunal has taken that the order was forwarded after March 31, 1982, is not put in issue in any question. That finding is not challenged. Therefore, even assuming for moment that on the facts of the present case, the Tribunal has taken the view that the order should have been served before March 31, 1982, the question as suggested does not at all arise out of the order of the Tribunal, since the Tribunal has decided that the meaning of the word forward is only to put in process of communication . That is the meaning which was canvassed by the Revenue. In this view of the matter, the petition is dismissed with costs of Rs. 250.
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1987 (7) TMI 5 - PUNJAB AND HARYANA HIGH COURT
Reassessment, Reference ... ... ... ... ..... Court in Indian and Eastern Newspaper Society s case 1979 119 ITR 996, now say that the subsequent realisation by him that he had made a mistake in this regard constitutes information within the meaning of section 147(b) of the Income-tax Act, 1961, thereby giving him the jurisdiction to reopen the assessee s assessment. Inasmuch as the points sought to be raised by the Revenue stand authoritatively concluded against it by a decision of the Supreme Court, it cannot be said that it gives rise to a question of, law which the Tribunal can be called upon to refer for the opinion of this court. Shri Ashok Bhan, learned counsel for the Department, concedes that, if no statement of the case is to be called for in respect of the first of the two questions, no, such statement can be called for in respect of the second question as In the result, both the applications under section 256(2) of the Income Act fail and are dismissed with costs assessed at Rs. 300 in each of the two cases.
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1987 (7) TMI 4 - MADRAS HIGH COURT
False Statement In Verification, Offences And Prosecution, Practice ... ... ... ... ..... nd Suits Valuation Act, 1955, are exempt from complaint fees. Under section 72(xiv) of the Madras Court-fees and Suits Valuation Act, 1955, complaint of a public servant as defined in the Indian Penal Code (Central Act XLV of 1860), is exempt from complaint fees. It, therefore, follows that no fees shall be levied on process issued upon complaints by the Income-tax Officer. The trial court, therefore, was wrong in insisting that batta expenses for the process to be issued to the respondent had to be paid by the petitioner herein. Section 204(4) of the Criminal Procedure Code, therefore, cannot be invoked since the process fee is not payable by the petitioner and his failure to pay the same would not attract the provisions of section 204(4) of the Criminal Procedure Code. The dismissal under section 204, Criminal Procedure Code, cannot be justified. In the result, the criminal revision is allowed.-The matter will go back to the trial court for fresh disposal according to law.
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1987 (7) TMI 3 - SUPREME COURT
Penalty - When Tribunal decides, after examination of facts and circumstances of the case that there is no concealment, is it open to High Court to take another view - tribunal's finding is based on evidences on record - High Court was in error in so far as it held that the Tribunal had acted incorrectly
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1987 (7) TMI 2 - SUPREME COURT
New Industrial Undertaking - Whether, on the facts and in the circumstances of the case, the figure arrived at by computation under rule 19(5) was to be added to the figure arrived at by computation under rule 19(1) for determining the average capital employed in the assessee's undertaking - question should be answered in favour of assessee
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1987 (7) TMI 1 - SUPREME COURT
Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the expenditure by way of secret commission was deductible under section 37(1) of the Act in computing the business income of the assessee - direct the above question to be referred by the Tribunal to the High Court for its opinion
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