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Documents citing Official Liquidator, Golcha ... vs P.C. Dhadda And Ors. on 11 August, 1978

Commissioner Of Income-Tax vs S. Zoraster And Co. on 12 September, 1979

In Karmni Properties Ltd. v. C2T [1971] 82 ITR 547 (SC), their Lordships of the Supreme Court held that the High Court was not entitled to reassess the evidence on record. When it was required to give its opinion " on the facts and in the circumstances of the case ", it means the facts and circumstances as found by the Tribunal and not the facts and circumstances as may be found by the High Court. In the aforesaid case, their Lordships made the following observations in this regard (p. 553):
Rajasthan High Court - Jaipur Cites 28 - Cited by 0 - N M Kasliwal - Full Document

Kamal Kant Jain,, Chandigarh vs Assessee

13. The Apex Court in Liquidator of Mahamudabad Properties Pvt Ltd Vs. CIT [(1984)124 ITR 31 (SC) ] had laid down the proposition "that the mere fact that the building is in a state of despair does not effect its chargeability to tax".. In the facts of the case before the Apex Court in Liquidator of Mahamudabad Properties Pvt Ltd Vs. C IT (supra), a building requisitioned by the government from the assessee, after the use for housing refugees, was derequisitioned in an uninhabited condition. During the year under appeal, the building was l ying vacant. The Hon'ble Apex Court upheld the order of High Court in holding that the said propert y had an annual value. It was further held that (iii) the proviso to section 23(1) could be availed of only if the property was in the occupation of a tenant and the assessee was not entitled to deduction of municipal taxes as the building was vacant during the previous year. (iv) That, as the building was not let out during the previous year, s.24(2)(ix) 9 did not apply and the assessee was not entitled to vacancy remission thereunder.
Income Tax Appellate Tribunal - Chandigarh Cites 26 - Cited by 0 - G S Pannu - Full Document
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