Patna High Court India — Judgments of 1998

18 reported judgments of the Patna High Court India from 1998.

• COMMISSIONER OF WEALTH TAX v. SMT. SUDHA DEVI KHAITAN 1998 PTD 463

  The voluntary disclosure of wealth was filed before the enforcement of voluntary disclosure of the Income and Wealth Act, but subsequently the disclosure of more net wealth voluntarily under one rate …

• COMMISSIONER OF WEALTH TAX v. SMT. S. QUDIRA ANWAR 1998 PTD 470

  Delay in filing a return of compatibility appeal on appeal of the petitioner for review of the application for waiver of penalty or reduction of penalty under section 18 (2A) also appeals against rece…

• BIHAR STATE FOREST DEVELOPMENT CORPORATION v. COMMISSIONER OF INCOME-TAX 1998 PTD 1142

  Discounted Charity Trust State Forest Development Corporation Government Company, which is constituted under the Association for Permit to engage in trading activities under the Memorandum Association…

• COMMISSIONER OF INCOME-TAX v. CARD BOARD PRODUCTS 1998 PTD 1305

  In order for capital or revenue to be dissolved by the partner, the firm should not be dissolved under the statutory costs in the Swift Order, but the partner should be retired. 37…

• COMMISSIONER OF INCOME-TAX v. QUALITY 1998 PTD 1314

  The delay in filing the return does not constitute an opportunity to be heard before the particular levy under which Section 139 (8) of the interest under which interest is charged does not impair the…

• DEEPAK KUMAR PODDAR v. UNION OF INDIA 1998 PTD 1329

  Re-review notice proceedings pending for consideration under section 143 (2) of the Indian Income Tax Act 1961, sections 147 and 2 (B) on matters pending investigation with notice (B) S5 147 for a val…

• COMMISSIONER OF INCOME-TAX v. SHREE ANNAPURNA ELECTRIC CO. 1998 PTD 1429

  Reference Evaluation The two partnerships formed by the same two people in both partnerships are not conclusive that the two partnerships were a tribunal on the facts that the two partnerships were se…

• COMMISSIONER OF WEALTH TAX v. NATHMAL JALAN 1998 PTD 1442

  Assessing the burden of exempt agricultural land does not have any evidence to prove that it is entitled to exemption, as there is no evidence in respect of such land that India is an agricultural ass…

• COMMISSIONER OF INCOME-TAX v. PRABHAT ZARDA FACTORY 1998 PTD 2183

  The filing of returns can be waived by the appellate authority for the delay in filing the return. The appeal interest authority finds that the reason for the delay in filing the return is the Indian …

• COMMISSIONER OF INCOME-TAX v. GOURI SHANKAR SURESH PRASAD 1998 PTD 2270

  Fidelity Income Less than 80% of property income Returned Income claims that this difference was made due to non-availability of expenditure. 61, 1961, Section 7171 ((1) (c))…

• UDAY MISTANNA BHANDAR AND COMPLEX v. COMMISSIONER OF INCOME-TAX 1998 PTD 2366

  Return Advance Tax Interest Demand Notice No advance order under section 234A, 234B or 234C or advance payment of special tax from which the interest is imposed on the Income Tax Act, 1961, Sections 1…

• COMMISSIONER OF INCOME-TAX v. CHANDMAL MOHAL LAL 1998 PTD 2508

  Circular Registration of the Firm Continuation of the Registration Firm Regularly the benefits of the partnership have been enrolled and the estimate is estimated to be a partner in the corresponding …

• COMMISSIONER OF INCOME-TAX v. GOVIND RAM & CO. 1998 PTD 2519

  Returns to the assessment under section 139 (8) are re-evaluated before the Indian Income Tax Act, 1961, Sections 139 (8) of the Act, 1985, section 139 (8), Review 2 and 147 Circular No. 397, 16 1984 …

• COMMISSIONER OF INCOME-TAX v. STEEL CITY BEVERAGES (P.) LTD. 1998 PTD 2847

  Section (B ()) means for the depreciation of soft beverage bottles and containers for the manufacture of plant, 100% of the Indian Income Tax Act, 1961, section 32 (l) (ii) and 100% for the new purcha…

• COMMISSIONER OF INCOME-TAX v. KRISHNA LAL AJMANI 1998 PTD 3116

  In the Sale Income Tax Act, 1961, the owner of the property acquired from the property is entitled to exchange the property through a contract and the buyer received the partial consideration and is e…

• COMMISSIONER OF INCOME-TAX v. NEBA RAM HANSRAJ 1998 PTD 3218

  Cost of acquisition in the capital The amount received in respect of the rights of the leaseholds, riotable to the value of the acquisition of the leasehold rights cannot be recovered on this capital …

• COMMISSIONER OF INCOME-TAX v. BRIJNANDAN PRASAD & SONS 1998 PTD 3345

  An evaluation firm, whether two firms are considered as one factor, two firms have the same partners, share the same proportion of profits, work in the same firm's name and in the same office, they ha…

• COMMISSIONER OF INCOME-TAX v. JINDAL BROTHERS 1998 PTD 3397

  Delay in filing returns, delay in submission of returns by registered firm Advance tax through excess of estimated tax amount Can't be banned.…

Other years — Patna High Court India

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