Home Case Index All Cases Income Tax Section Wise 1980 1980 (3) This

Law	-- All -- GST Income Tax Benami Property Customs Corporate Laws Securities / SEBI Insolvency & Bankruptcy FEMA PMLA Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws
Court	-- Any -- Supreme Court SC Orders / Highlights High Court Appellate Tribunal Tribunal Appellate authority for Advance Ruling Advance Ruling Authority National Financial Reporting Authority Competition Commission of India ANTI-PROFITEERING AUTHORITY Commission Central Government Board DISTRICT/ SESSIONS Court Commissioner / Appellate Authority Other
Citation	--Year-- 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 1987 1986 1985 1984 1983 1982 1981 1980 1979 1978 1977 1976 1975 1974 1973 1972 1971 1970 1969 1968 1967 1966 1965 1964 1963 1962 1961 1960 1959 1958 1957 1956 1955 1954 1953 1952 1951 1950 Upto 1949 - -Volume- 1 2 3 4 5 6 7 8 9 10 11 12 -
Landmark	Nil - N/A Referred in >= 3 Cases Referred in >= 4 Cases Referred in >= 5 Cases Referred in >= 10 Cases Referred in >= 15 Cases Referred in >= 25 Cases Referred in >= 50 Cases Referred in >= 100 Cases
Order by	TMI Citation Date of Decision

Advanced Search Options

Case Laws

Showing 201 to 201 of 201 Records

• 1980 (3) TMI 1
  

  Firm, Registration

  
  
  ... ...
  ... ... ..... to arrive at the aforesaid conclusion are inferences of fact drawn from other facts and as such no question of law is involved in these matters. Questions Nos. 3 and 4, which are sought to be referred are dependent upon the firm, M/s. Saraf Brothers, being a genuine firm and relate to the assessment of the said firm, pertaining to the assessment year 1966-67. As the Appellate Tribunal has held that the firm, M/s. Saraf Brothers, was not a genuine firm and was not entitled to registration under section 185 of the Act, questions Nos. 3 and 4 do not arise at all. In the aforesaid circumstances, we are in agreement with the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, and hold that none of the questions which are sought to be referred are questions of law arising out of the order of the Tribunal and, therefore, no reference can be called for in this matter. This application for calling a reference is, consequently, dismissed. The parties are left to bear their own costs.

  ---

1 ....7891011