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Judgment Search Results Home > Cases Phrase: rationale Court: income tax appellate tribunal itat amritsar Year: 1999 Page 1 of about 3 results (0.096 seconds)

Jun 28 1999 (TRI)

Jagan Nath Gurbachan Singh Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Amritsar

Decided on : Jun-28-1999

Reported in : (2002)73TTJ(Asr.)878

..... tamper with the yield from raw-material used in the manufacturing process. of course, there has to be a scientific base for arriving at more rationale and scientific yield. often, it has been observed that this rationale is not being followed by the authorities below. we are of the opinion that it is the duty of the department to be equipped with .....

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Dec 06 1999 (TRI)

Shanker Rice Co. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Amritsar

Decided on : Dec-06-1999

Reported in : (2000)72ITD139(Asr.)

1. the special bench was constituted for these cases on the representation of the assessees themselves as also on the basis of the request made by the rice millers association. it appears that there were conflicting decisions of the amritsar bench of the tribunal pertaining to the yield of rice and its by-products. we must, however, categorically state that it is not the endeavour of this special bench to decide the percentages of yield applicable to each and every assessee as these would depend on the facts of each case and vary from assessee to assessee depending on numerous factors which would be discussed in detail subsequently.2. at the outset we would like to mention that the ld. counsel for the first mentioned appellant raised a preliminary objection to the 'appointment' of shri rakesh goel, jr. departmental representative at chandigarh, as the authorised representative of the revenue to argue the appeals but which after some submissions was not pressed.similarly, shri rakesh goel raised a preliminary objection to the constitution of this special bench but which he could not substantiate by any effective argument. it may be mentioned that this issue is no longer res integra having been settled by the hon'ble supreme court in the case of itat v. dy. cit [1996] 218 itr 275.3. after dealing with the aforesaid preliminary objections we come to the specific facts in each of the appeals which are henceforth decided.4. m/s. shanker rice co. - it is a registered firm which .....

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Feb 25 1999 (TRI)

J and K Small Scale Industries Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Amritsar

Decided on : Feb-25-1999

1. the appellant has filed an appeal against the order passed by the cit(a) vide order no. 43-j/1997-98, dt. 7th september, 1998 and taken various grounds in appeal.2. the learned cit(a) has observed that the appeal in the case of the appellant was filed on 29th april, 1997 and form no. 35 shows that the order of the ao against which the appellant has filed appeal, was served upon the appellant on 29th march, 1997. the learned cit(a) has observed that the appeal has been filed beyond time limit prescribed under s. 249(2). the learned cit(a) has further observed that no application for condonation of delay under s. 249(3) has been filed by the appellant and in absence of any application for condonation of delay, the learned cit(a) dismissed the appeal of the appellant.3. the learned counsel of the appellant pleaded that the delay in filing of the appeal was only one day and the learned cit(a) entertained the appeal, heard the arguments at length and also accepted the arguments put forth by the appellant. the learned counsel of the appellant pleaded that at no stage the appellant was informed regarding delay in filing of the appeal. along with the arguments, the appellant filed an affidavit of a. k. khullar, managing director, j & k small scale industries development corporation ltd., gandhi nagar, jammu. in the 'affidavit' the managing director, who is principal officer of the company made following deposition : "(1) that i am managing director of j & k small scale industries .....

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