Skip to content


Judgment Search Results Home > Cases Phrase: dharma hindu law Court: income tax appellate tribunal itat chandigarh Year: 2000 Page 1 of about 5 results (0.055 seconds)

Jun 09 2000 (TRI)

Morinda Co-operative Sugar Mills Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Decided on : Jun-09-2000

Reported in : (2001)78ITD189(Chd.)

..... not agrl. produce of its members, the assessee's claim for deduction under that section was rightly rejected.ld. dr further submitted that the case law relied upon by ld. counsels is distinguishable on facts. in meenachil rubber marketing & processing cooperative society ltd's case (supra), the question was of ..... ) was the profits and gains derived from marketing of agricultural produce of its members'.ld. dr referred to page 2663 of vol. 2, income-tax law, 5th edn., by chaturvedi and pithisaria, where it is noted that term 'manufacturing' has been interpreted in several court decisions. it is observed that ..... as its bye-products which are sold in the market on behalf of the members. he, therefore, urged that assessment order was in conformity with law and it was not prejudicial to the interests of the revenue or erroneous. ld. cit referred to the provisions of section 80p(2)(a)(iii ..... make arrangements for their sale and also to take necessary steps and measures for development of sugarcane and sugarbeet. he referred to para-29 of bye-laws, which deals with distribution of profits. in the ultimate analysis, assessing officer held that even after manufacturing of sugar from sugarcane, it continues to ..... sates, ginning & pressing society ltd. v. cit [1989] 177 1tr 418 as also the object of the assessee-society mentioned in the bye-laws. he observed that the objects were to promote the economic interest of its members and to carry on manufacture of sugar, sugar products and other ancillary .....

Tag this Judgment!

Sep 28 2000 (TRI)

Om Prakash Munjal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Decided on : Sep-28-2000

Reported in : (2002)83ITD481(Chd.)

..... reproduced as under: "4.5. we have carefully considered the rival submissions on this issue and have perused the order of the departmental authorities. we have also seen the case law relied upon by the learned counsel and the decision of the tribunal in the case of hero cycles ltd. v. asstt. cit in ita no. 835/chd/1992 (supra). we ..... under : "2.5. we have carefully considered the submissions made by both the parties and have also perused the orders of the tax authorities. we have also seen the case law relied upon by both the parties. it is observed that ao has included all the expenses mentioned at p. 1 of the paper-book within the definition of 'salary' and ..... .e.f. 1st april, 1989. tribunal delhi bench in the case of di. india chand jain, cited supra, has held that provisions of sections 147 to 153 laid down procedural law and the amendments w.e.f. 1st april, 1989 will be retrospective, in the sense that these will apply to all matters which were pending on 1st april, 1989 will .....

Tag this Judgment!

Aug 28 2000 (TRI)

Biru Mal Pyare Lal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Decided on : Aug-28-2000

..... an arbitrary manner.besides, while setting aside the assessment, the cit has given direction to the assessing officer to complete the set-aside assessment in accordance with the provisions of law and after allowing the assessee an opportunity of being heard. thus, no prejudice is caused to the assessee by recording such a finding. we, therefore, do not find any ..... erroneous and prejudicial to the interest of the revenue and the cit has jurisdiction to cancel the assessment and direct the assessing officer to make the assessment afresh according to law after making proper inquiries.14. thus, in view of the legal position explained above, it is obvious that the assessment order passed by the assessing officer without making any ..... of exercising jurisdiction under section 263. he submitted that the assessee cannot be confronted the postmortem of the assessment completed by the assessing officer in accordance with the provisions of law merely because the cit feels that assessing officer had not completed the assessment after making due inquiries. he submitted that in such a case, provisions of section 147 could be ..... was erroneous insofar as it was prejudicial to the interest of the revenue. accordingly, he set aside the assessment and directed the assessing officer to make fresh assessment according to law and after making proper inquiries and affording reasonable opportunity to the assessee. the assessee is aggrieved by the order of cit and hence this appeal before the tribunal.6. shri .....

Tag this Judgment!

Aug 28 2000 (TRI)

Biru Mal Pyare Lal Vs. Assistant Cit

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Decided on : Aug-28-2000

Reported in : (2001)79ITD169(Chd.)

..... an arbitrary manner.besides, while setting aside the assessment, the commissioner has given direction to the assessing officer to complete the set-aside assessment in accordance with the provisions of law and after allowing the assessee an opportunity of being heard. thus, no prejudice is caused to the assessee by recording such a finding. we, therefore, do not find ..... and prejudicial to the interest of the revenue and the commissioner has jurisdiction to cancel the assessment and direct the assessing officer to make the assessment afresh according to law after making proper inquiries.thus, in view of the legal position explained above, it is obvious that the assessment order passed by the assessing officer without making any ..... jurisdiction under section 263. he submitted that the assessee cannot be confronted the post mortem of the assessment completed by the assessing officer in accordance with the provisions of law merely because the commissioner feels that assessing officer had not completed the assessment after making due inquiries. he submitted that in such a case, provisions of section 147 could ..... erroneous insofar as it was prejudicial to the interest of the revenue. accordingly, he set aside the assessment and directed the assessing officer to make fresh assessment according to law and after making proper inquiries and affording reasonable opportunity to the assessee. the assessee is aggrieved by the order of commissioner and hence this appeal before the tribunal.shri .....

Tag this Judgment!

Aug 28 2000 (TRI)

Biru Mal Pyare Lal Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Decided on : Aug-28-2000

..... , while setting aside the assessment the cit has given direction to the ao to complete the set aside assessment in accordance with the provisions of law and after allowing the assessee an opportunity of being heard. thus, no prejudice is cause to the assessee by recording such a finding. we ..... that in some of the cases, creditors have disclosed the income under the amnesty scheme. in the case cash credits, it is trite law that the onus squarely lies on the assessee to establish the identity of the creditors, creditworthiness of the creditors and genuineness of the transactions.failure ..... by the ao in accordance with the provisions of law merely because the cit feels that ao had not completed the assessment after making due inquiries. he submitted that jn such a case, provisions ..... submitted that power conferred on the cit under section 263 can be exercised only if the assessment order is erroneous. the condition of error of law is must for the purpose of exercising jurisdiction under section 263. he submitted that the assessee cannot be confronted the postmortem of the assessment completed ..... was prejudicial to the interest of the revenue.accordingly, he set aside the assessment and directed the ao to make fresh assessment according to law and after making proper inquiries and affording reasonable opportunity to the assessee. the assessee is aggrieved by the order of cit and hence this .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //