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Mar 14 2001 (TRI)

Dy. Cit Vs. U.P. State Agro Industrial

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2001)71TTJLuck835

This appeal and cross-objection arise out of the order of Commissioner (Appeals)-II, Lucknow, dated 7-10-1992, for the assessment year 1989-90.In ITA No. 2759/All/92, the department has challenged the cancellation of penalty of Rs. 1 lakh imposed by the assessing officer under section 271B of the Income Tax Act, 1961. In the cross-objection, the assessee has taken as many as five grounds supporting the order of the Commissioner (Appeals). An additional ground was also taken in the cross objection by the assessee, which reads as under : "The learned Commissioner (Appeals) has erred on facts and in law in not cancelling the penalty as the same was barred by limitation on the basis of provisions contained in section 275 of the Income Tax Act, 1961." The assessee, a Government Corporation filed return of income on the basis of provisional account. The assessee-corporation was also required to get its account audited in view of the provisions contained under section 44AB of the Act and to ...

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Sep 08 2000 (TRI)

Dy. Cit Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (2001)79ITD319Luck

The present matter relates to rectification of mistake in the order of the Tribunal dated 9-9-1996. Although the department has also filed M.A. Nos.52 & 53/Lko/2000 relating the similar issue but for the sake of convenience, we proceed to decide the matter, which has been initiated on account of our notice dated 30-8-2000 in respect of order of the Tribunal dated 9-9-1996 in ITA Nos. 1228 & 1229/All./1989. The orders on the miscellaneous applications of the department, i.e., M.A.Nos. 52 & 53/Lko/2000 are being passed separately.With a view to rectify mistakes in the Income Tax Appellate Tribunal's order dated 9-9-1996 in revenue's appeals in ITA Nos. 1228 & 1229/All/1989 for the assessment years 1985-86 & 1986-87 respectively, the Tribunal issued notice under section 254(2) of the Income Tax Act dated 30-8-2000 requiring the assessee, M/s. U.P. Forest Corporation, Lucknow and the revenue to state their objections, if any, on or before 5-9-2000 in writing and fix th...

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Sep 08 2000 (TRI)

Deputy Commissioner of Income Tax Vs. U.P. Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

1. The present matter relates to rectification of mistake in the order of the Tribunal, dt. 9th Sept., 1996. Although the Department has also filed Misc. Appln. Nos. 52 and 53/Lko/2000 relating the similar issue but for the sake of convenience, we proceed to decide the matter, which has been initiated on account of our notice dt. 30th Aug., 2000 in respect of order of the Tribunal dt. 9th Sept., 1996 in ITA Nos. 1228 and 1229/All/1989. The orders on the miscellaneous applications of the Department i.e., Misc. Appln. Nos. 52 and 53/Lko/2000 are being passed separately.2. With a view to rectify mistakes in the Tribunal's order, dt. 9th Sept., 1996 in revenue's appeals in ITA Nos. 1228 and 1229/All/1989 for the asst. yrs. 1985-86 and 1986-87 respectively, the Tribunal issued notice under Section 254(2) of the IT Act dt. 30th Aug., 2000 requiring the assessee, M/s. U.P. Forest Corporation, Lucknow and the Revenue to state their objections, if any, on or before 5th Sept., 2000 in writing a...

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Sep 08 2000 (TRI)

Deputy Commissioner of Vs. Uttar Pradesh Forest Corporation

Court : Income Tax Appellate Tribunal ITAT Lucknow

1. The present matter relates to rectification of mistake in the order of the Tribunal dated 9-9-1996. Although the Department has also filed M.A. Nos. 52 & 53/Lko/2000 relating the similar issue but for the sake of convenience, we proceed to decide the matter, which has been initiated on account of our notice dated 30-8-2000 in respect of order of the Tribunal dated 9-9-1996 in ITA Nos. 1228 & 1229/Alld./1989. The orders on the miscellaneous applications of the Department i.e., M.A.Nos. 52 & 53/Lko/2000 are being passed separately.2. With a view to rectify mistakes in the Income-tax Appellate Tribunal's order dated 9-9-1996 in revenue's appeals in ITA Nos. 1228 & 1229/A/1989 for the assessment years 1985-86 & 1986-87 respectively, the Tribunal issued notice under Section 254(2) of the Income-tax Act dated August 30, 2000 requiring the assessee, M/s. U.P. Forest Corporation, Lucknow and the revenue to state their objections, if any, on or before 5-9-2000 in writing...

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Jan 28 1998 (TRI)

Virendra Kumar Rai and Others Vs. Competent Authority

Court : Income Tax Appellate Tribunal ITAT Lucknow

Reported in : (1998)233ITR11Luck

1. This batch of appeals under section 68-O(1) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act), arise out of a common order of the Competent Authority, Lucknow, dated August 30, 1996, made under section 68-I(1), (2) and (3) of the NDPS Act, forfeiting the properties of the appellants mentioned in the said order.2. Virendra Kumar Rai, the appellant in F.P.A. No. ND-8/LKW of 1996 was detained under section 3(1) of the Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 (PITNDPS), under a detention order dated April 4, 1990, for illicit trafficking in NDPS, in which a reference was made by an earlier detention order dated October 1, 1986, made under section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA).3. The properties of the appellants were forfeited as illegally acquired properties by the competent authority by earlier orders. The said orders were questioned before this ...

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