High Courts08 Aug 2005Allowed

Hotel Mount View Vs Commissioner of Income Tax and Others

Calcutta High Court · (2006) 1 CALLT 545 : (2005) 198 CTR 435 : (2006) 280 ITR 51 : (2005) 148 TAXMAN 532

Civil Procedure Code, 1908 (CPC) — Order 26 Rule 11, Order 26 Rule 9, 75Evidence Act, 1872 — Section 45Income Tax Act, 1961 — Section 131(1), 143, 147, 148, 2(14)
High Courts05 Aug 2005

Sajid Mowjee Vs Income Tax Officer

Calcutta High Court · (2005) 198 CTR 558 : (2005) 279 ITR 467 : (2005) 148 TAXMAN 502

Companies Act, 1956 — Section 197A, 267Income Tax Act, 1922 — Section 12, 7Income Tax Act, 1961 — Section 15, 16, 17, 17(1), 17(2)
High Courts05 Aug 2005

Gaffar Ali Khan Vs Hazi Sukhowat Ali Khan

Calcutta High Court · (2005) 1 ILR (Cal) 401

Benami Transactions (Prohibition) Act, 1988 — Section 4, 4(1), 7, 7(1)Civil Procedure Code, 1908 (CPC) — Order 40 Rule 1, 66, 92General Clauses Act, 1897 — Section 6, 7