C.I.T. (Central) Calcutta vs Daulat Ram Rawatmull on 12 September, 1972
22. We agree with Mr. Sengupta that the decision in CIT v. Daulat Ram Rawatmull has no application to the facts and circumstances of this case.
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1 - 10 of 17 (1.83 seconds)Section 131 in The Income Tax Act, 1961 [Entire Act]
Sarogi Credit Corporation vs Commissioner Of Income-Tax on 11 December, 1974
19. Mr. Sengupta contended that neither the decision of the Supreme Court in CIT v. Daulat Ram Rawatmull [1973] 87 ITR 349 nor observations of the Patna High Court in Saraogi Credit Corporation v. CIT [1976] 103 ITR 344, nor the decisions in Tolaram Daga v. CIT [1966] 59 ITR 632 (Assam) and CIT v. Mahalakshmi Textiles Mills Ltd. , applied in the facts and circumstances of the instant case.
Tolaram Daga vs Commissioner Of Income-Tax, Assam. on 30 March, 1965
19. Mr. Sengupta contended that neither the decision of the Supreme Court in CIT v. Daulat Ram Rawatmull [1973] 87 ITR 349 nor observations of the Patna High Court in Saraogi Credit Corporation v. CIT [1976] 103 ITR 344, nor the decisions in Tolaram Daga v. CIT [1966] 59 ITR 632 (Assam) and CIT v. Mahalakshmi Textiles Mills Ltd. , applied in the facts and circumstances of the instant case.
Commissioner Of Income-Tax, Madras vs Mahalakshmi Textile Mills on 5 May, 1967
19. Mr. Sengupta contended that neither the decision of the Supreme Court in CIT v. Daulat Ram Rawatmull [1973] 87 ITR 349 nor observations of the Patna High Court in Saraogi Credit Corporation v. CIT [1976] 103 ITR 344, nor the decisions in Tolaram Daga v. CIT [1966] 59 ITR 632 (Assam) and CIT v. Mahalakshmi Textiles Mills Ltd. , applied in the facts and circumstances of the instant case.
Sriram Jhabarmull (Kalimpong) Ltd. vs Commissioner Of Income-Tax. on 18 March, 1965
(c) Sriram Jhabarmull (Kalimpong) Ltd. v. CIT [1967] 64 ITR 314 (Cal). The following observations were made by this court (at p. 316):
Northern Bengal Jute Trading Co. Ltd. vs Commissioner Of Income-Tax. on 25 January, 1967
(d) Northern Bengal Jute Trading Co. Ltd. v. CIT [1968] 70 ITR 407 (Cal).
Shankar Industries vs Commissioner Of Income-Tax, Central on 21 March, 1978
(g) An unreported judgment of this Bench in Income-tax Reference No. 507 of 1975 intituled Shankar Industries v. CIT (since ). This case involved cash credits in the name of Sureka Jute Co., a concern belonging to Vidyanand Sureka, the creditor in the instant case.