Commissioner Of Income Tax vs Gun Nidhi Dalmia, L/H Of R. Dalmia
1987 Latest Caselaw 56 Del

Citation : 1987 Latest Caselaw 56 Del
Judgement Date : 23 January, 1987

Delhi High Court

Commissioner Of Income Tax vs Gun Nidhi Dalmia, L/H Of R. Dalmia on 23 January, 1987

Author: S Chadha

Bench: S Sapra, S Chadha

JUDGMENT

S.S. Chadha, J.

1. These petitions under s. 256(2) of the Act, 1961 seek a direction to the ITAT to state a case and refer the stated questions of law.

2. It is conceded by Mr. Anoop Sharma, the ld. counsel for the assessed that in each of these years, the question about the rental income from the properties agreed to be purchased by the assessed as per the agreements of 1955 and 1959 whether assessable of law and should be referred. In our view also the question of law arises.

3. For the reasons recorded in ITC 161 of 1977, question Nos. 2 and in ITC 184/77, question No. 3 in ITC 188/77, the question 5 and 6 ITC 41/78 do not raise any questions of law.

4. Accordingly, the petitions are partly allowed. The Tribunal is directed to state the case and refer the aforesaid question as framed in each of the years relating to the rental income from the properties agreed to be purchased as per agreements of 1955 and 1959 to this Court.

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Commissioner Of Income Tax vs Gun Nidhi Dalmia, L/H Of R. Dalmia
1987 Latest Caselaw 56 Del

LatestLaws Partner Event : Smt. Nirmala Devi Bam Memorial International Moot Court Competition

Commissioner Of Income Tax vs Gun Nidhi Dalmia, L/H Of R. Dalmia1987 Latest Caselaw 56 Del

LatestLaws Partner Event : Smt. Nirmala Devi Bam Memorial International Moot Court Competition

Commissioner Of Income Tax vs Gun Nidhi Dalmia, L/H Of R. Dalmia
1987 Latest Caselaw 56 Del