| Citation(s) |
|---|
| 2001 SLG 544 2001 SLD 544 2001 PTD 3412 (2001) 249 ITR 412 |
Supreme Court of India
(By Legal Representative) Civil Appeal No. 122 of 2001, decision dated: 5-01-2001. (Appeal by special leave from the judgment and order, dated April 23, 1999 of the Allahabad High Court in I.T.A. No.42 of 1997)
S. P. BHARUCHA, N. SANTOSH HEGDE AND Y. K. SABHARWAL, JJ
K.N. Rawal, Additional Solicitor General of India (Ranbir Chandra, Rekha Pandey and Ms. Sushma Suri, Advocates with him) for Appellant.
(By Legal Representative) Civil Appeal No. 122 of 2001, decision dated: 5-01-2001. (Appeal by special leave from the judgment and order, dated April 23, 1999 of the Allahabad High Court in I.T.A. No.42 of 1997)
S. P. BHARUCHA, N. SANTOSH HEGDE AND Y. K. SABHARWAL, JJ
K.N. Rawal, Additional Solicitor General of India (Ranbir Chandra, Rekha Pandey and Ms. Sushma Suri, Advocates with him) for Appellant.
COMMISSIONER OF INCOME TAX
VS
. HIRALAL MITTAL
Law: Income Tax Act, 1961
Section: 256
Income-tax-----Reference---Question of law---Immovable property---Transfer---Whether can be effected by passing book entries---Indian Income Tax Act, 1961, S.256. The question whether by passing book entries showing sale of "Malba" the ownership of the godowns of the assessee could in law be claimed to have been transferred is a question of law. ORDER Delay condoned. Leave granted. The respondent has been served but has not chosen to put in an appearance. The High Court declined, by the order under challenge, to call upon the Tribunal to refer to it for consideration the following question: "(a) Whether by passing book entries showing sale of 'Malba' to Smt. Mansa Devi Mittal, the…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492