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Showing 241 to 244 of 244 Records

• 1985 (1) TMI 4 - MADHYA PRADESH HIGH COURT
  
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  ... ... ..... . Learned counsel for the petitioner in support of his submissions placed reliance on the decisions in CIT v. Kanhayalal Ram Chand 1979 119 ITR 377 (P and H) and Shanker Tobacco Stores v. CIT 1970 77 ITR 884 (Cal) as also on the decision in MCC No. 179 of 1981 decided on September 21, 1984 (Asharam Saboo and Sons v. CIT 1986 157 ITR 117 (MP). However, after hearing the learned counsel and after going through the case law cited, we are of opinion that the Tribunal has considered the legal position as also the evidence adduced in proper perspective. Therefore, the question referred being purely a question of fact, in our opinion, it is not necessary to call upon the Tribunal to make a reference as urged on behalf of the petitioner though learned counsel for the petitioner also tried to contend that this is a mixed question of law and fact. In these circumstances, we see no valid ground to entertain this application which is dismissed summarily without notice to the other side.

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• 1985 (1) TMI 3 - RAJASTHAN HIGH COURT
  

  Reassessment

  
  
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  ... ... ..... situation mentioned in section 147(a) of the Act. Learned counsel for the assessee vehemently submitted that in order to bring the case within the purview of section 147(a), it was necessary for the Income-tax Officer to hold that he had reason to believe that by reason of the omission or failure on the part of the assessee to make a return under section 139 for any assessment year to the Income-tax Officer, income chargeable to tax had escaped assessment for that year. In our view, no return at all has been filed by the assessee and a notice was given by the Income-tax Officer under section 148 of the Act and thereafter return was filed, and as such it was not a case of reassessment. The provisions of section 147(a) alone can thus be attracted and not section 147(b). In view of these circumstances, we do not find any error in the order of the learned Tribunal in not referring the question for the opinion of this court. The reference application having no force is dismissed.

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• 1985 (1) TMI 2 - ALLAHABAD HIGH COURT
  

  Income, Question Of Law, Reference

  
  
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  ... ... ..... lub Ltd., Kanpur, and the assessment year is 1976-77. The question aforesaid came up for consideration inter partes before this court in a reference made in respect of the assessment year 1971-72 in CIT v. Cawnpore Club Ltd. 1984 146 ITR 181 (All), and was answered by saying that the club s income referred to in the aforesaid question was income liable to be assessed as income from other sources. This decision was followed in the case inter partes arising out of the reference in respect of the assessment year 1972-73 in Cawnpore Club Ltd. v. CIT 1990 183 ITR 620 (All). Since the question sought to be referred has already been answered in the manner stated above in the aforesaid two cases, we are of the view that now the said question cannot be said to be a statable question of law arising out of the order of the Tribunal requiring the opinion of this court. This application is, accordingly, dismissed but, in the circumstances of the case, there shall be no order as to Costs.

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• 1985 (1) TMI 1 - SUPREME COURT
  

  Interpretation of s. 80J - validity of rule 19A - constitutionality of the retrospective amendment made in s. 80J, by the Finance (No. 2) Act, 1980 - held that Rule 19A(3) of IT Rules 1962 which excludes borrowed monies and debts and long term borrowings in the computation of "capital employment" by a new industrial undertaking for purposes of s. 80J is valid and within the authority conferred on CBDT under s. 80J

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