1993 PLP 823(1) (PTD)
AVADESH KUMAR UPADHYAY Versus COMMISSIONER OF INCOME TAX
| Citation | 1993 PLP 823(1) (PTD) |
| Forum / Court | 199 I T R 214 |
| Bench Members | A.N. Verma and R.K. Gulati JJ |
| Parties | AVADESH KUMAR UPADHYAY Versus COMMISSIONER OF INCOME TAX |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1993 PLP 823(1) (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1993 PLP 823(1) (PTD)?
The case was heard and decided by the 199 I T R 214 bench comprising: A.N. Verma and R.K. Gulati JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1993 PLP 823(1) (PTD) (AVADESH KUMAR UPADHYAY Versus COMMISSIONER OF INCOME TAX). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Cash credit
Cash credit whether remained unexplained-- Question of law
Indian Income Tax Act, 1961, Ss.68 &
256. Held, that the question whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the cash credit in the name of M amounting to Rs.21,000 remained unexplained, was a question of law.
Judgment & Decree
Income Tax Application No. 225 of 1991, decided on 10th October, 1991. Income-tax
Cash credit
Cash credit whether remained unexplained-- Question of law
Indian Income Tax Act, 1961, Ss.68 &
256. Held, that the question whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the cash credit in the name of M amounting to Rs.21,000 remained unexplained, was a question of law. Having heard learned counsel for the assessee and learned counsel I representing the Commissioner of Income-tax, we are of the opinion that the following question of law does arise out of the order of the Tribunal: "Whether, on the facts and circumstances of the case, the Tribunal was right in law in holding that the cash credit in the name of Smt. Memo Deyi amounting to Rs.21,000 remained unexplained?" We, accordingly, direct the Income Tax Appellate Tribunal to draw up a statement of the case and refer the above question for our opinion. No orders as to costs. M.B.A./2264/T Order accordingly.