2001 PLP 3412 (PTD)
COMMISSIONER OF INCOME-TAX Versus HIRALAL MITTAL
| Citation | 2001 PLP 3412 (PTD) |
| Forum / Court | 249 I T R 412 |
| Bench Members | S. P. Bharucha and Y. K. Sabharwal, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus HIRALAL MITTAL |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 2001 PLP 3412 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2001 PLP 3412 (PTD)?
The case was heard and decided by the 249 I T R 412 bench comprising: S. P. Bharucha and Y. K. Sabharwal, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 3412 (PTD) (COMMISSIONER OF INCOME-TAX Versus HIRALAL MITTAL). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- K.N. Rawal, Additional Solicitor-General of India (Ranbir Chandra, Rekha Pandey and Ms. Sushma Suri, Advocates with him) for Appellant.
- K.N. Rawal, Additional Solicitor‑General of India (Ranbir Chandra, Rekha Pandey and Ms. Sushma Suri, Advocates with him) for Appellant.
Headnotes / Summary
(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).
Whether can be effected by passing book entries
Indian Income Tax Act, 1961, 5.256. 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.
Judgment & Decree
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. K.N. Rawal, Additional Solicitor‑General of India (Ranbir Chandra, Rekha Pandey and Ms. Sushma Suri, Advocates with him) for Appellant. 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 ownership of the godowns could in law be claimed to have been transferred to her?" We are of the view that a question of law does arise and that the reference should have been called for, particularly having regard to the fact that the identical question is pending before the High Court in relation to an earlier year. The order under challenge is, therefore, set aside and the Tribunal is directed to refer the question quoted above to the High Court for consideration, after drawing up a statement of case. The appeal is allowed accordingly. No order as to costs. M.B.A./1039/FC Appeal allowed.