Vasudev Ram Chandra Shelat v. Pranlal Jayanand Thakar and Others 6

Vinubhai Mohanlal Dobaria vs. Chief Commissioner of Income Tax

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…ishan [(1979) 2 SCC 468] and Kalawatibai v. Soiryabai [(1991) 3 SCC 410 : AIR 1991 SC 1581] . Marginal note certainly cannot control the meaning of the body of the section if the language employed there is clear. (See Nandini Satpathy v. P.L. Dani [(1978) 2 SCC 424 : 1978 SCC (Cri) 236 : AIR 1978 SC 1025] .) In the present case as noted above, the provisions of Section 276-CC are in clear terms. There is no scope for trying to clear any doubt or ambiguity as urged by learned counsel for the appellants. Interpretation sought to be put on Section 276- CC to the effect that if a return is filed under sub-se…

The Pr. Commissioner of Income-Tax vs. Shri Shailendra Babu

Appeals are dismissed

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

…the Company. (See. Mannalal Khetan v. Kedar Nath Khetan.4 LIC v. Escorts Ltd.5) 12. In Vasudev Ram Chandra Shelat Vs. Pranlal Jayanand Thakar and Others 6, it is held as follows: 4 (1977) 2 SCC 424, para 16. 5 (1986) 1 SCC 264, para 84. 6 (1974) 2 SCC 323. I.T.A No.410/2017 C/W I.T.A No.409/2017 10 "13. The Companies Act of 1913 was meant “to co…

Income Tax Officer and Anr vs. V.Mohan and Anr

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8592­8593 OF 2010 THE INCOME TAX OFFICER, CIRCLE I (2), KUMBAKONAM & ANR. …APPELLANTS VERSUS V. MOHAN & ANR. …RESPONDENTS J U D G M E N T A.M. KHANWILKAR, J. 1. The conundrum in these appeals is: when the Competent Authority claims that the subject property (to be forfeited) is that of the convict (V.P. Selvarajan) and ostensibly held by the relatives of the convict (respondents herein), whether it is mandatory to serve a primary notice under Section 6(1) of the 1976 Act upon such conv…

The Principal Commissioner of Income Tax-2 vs. M/s Indus Business System Ltd

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

The Commissioner of Income Tax vs. M/S New Asian Bar AND Restaurant

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD