Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE COMMISSIONER OF INCOME TAX (CENTRAL) versus SHRI RAMESHWAR LAL SONI, KAPURTHALA.

High Court of Punjab and Haryana, Chandigarh

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


The Commissioner of Income Tax (Central) v. Shri Rameshwar Lal Soni, Kapurthala. - ITR-46-1996 [2006] RD-P&H 9188 (24 October 2006)

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.

I.T.R. No.46 of 1996

Date of decision: 02.11.2006

The Commissioner of Income Tax (Central), Ludhiana.

---Applicant

Vs.

Shri Rameshwar Lal Soni, Kapurthala.

-----Respondent

CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL
HON'BLE MR JUSTICE RAJESH BINDAL

Present: Mr. S.K. Garg Narwana, Advocate for the revenue.

-----

ORDER:

Following question of law has been referred for opinion of this Court by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, arising out of its order dated 16.12.1994 in I.T.A. No.1632(ASR)/1989 in respect of assessment year 1984-85:-

"Whether, on the facts and in the circumstances of the case, the I.T.A.T. was right in law in deleting the addition of Rs.61,594/- made u/s 43B of the Act holding that the amended provisions of this section w.e.f. 1.4.1988 have retrospective application?" We find that the issue is covered against the revenue and in favour of the assessee by the judgment of Hon'ble Supreme Court in Allied Motors (P) Limited v. Commissioner of Income Tax 1997 (224) ITR 677.

Following the above judgment of the Hon'ble Supreme Court, we have decided the issue against the revenue and in favour of the assessee vide our order dated 5.9.2006 in ITR No.94 of 1996, The Commissioner of Income tax (C), Ludhiana v. M/s Avery Cycle Inds. Pvt. Limited, Ludhiana..

Accordingly, the question is answered against the revenue and in favour of the assessee.

( ADARSH KUMAR GOEL )

JUDGE

November 02, 2006 ( RAJESH BINDAL )

ashwani JUDGE

I.T.R. No.48 of 1993 Pag

e


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.