{"id":114703,"date":"2003-03-12T00:00:00","date_gmt":"2003-03-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-gambhir-mal-pandiya-p-ltd-on-12-march-2003"},"modified":"2017-12-31T21:03:54","modified_gmt":"2017-12-31T15:33:54","slug":"cit-vs-gambhir-mal-pandiya-p-ltd-on-12-march-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-gambhir-mal-pandiya-p-ltd-on-12-march-2003","title":{"rendered":"Cit vs Gambhir Mal Pandiya (P) Ltd. on 12 March, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Cit vs Gambhir Mal Pandiya (P) Ltd. on 12 March, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 133 TAXMAN 398 Raj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>On an application under section 256(2) of the Income Tax Act, 1961, the Tribunal was directed to refer the following question for our opinion :<\/p>\n<p>&#8220;Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the income of the assessee from lease money was assessable under section 28 of the Income Tax Act, 1961.&#8221;\n<\/p>\n<p>2. None appeared for the assessee.\n<\/p>\n<p>3. We have heard Mr. Anuroop Singhi, learned counsel for the revenue. Mr. Anuroop Singhi brought to our notice at the outset that the identical issue has been considered by this court in case of CIT v. Gambhir Mal Pandey (P.) Ltd. (2003) 130 Taxman 807 (Raj.) and this court has answered the question in negative i.e., in favour of the revenue and against assessee.\n<\/p>\n<p>4. Considering the submissions and following the view taken in order passed in Gambhir Mal Pandey (P) Ltd.&#8217;s case (supra) we answer the question in negative i.e., in favour of the revenue and against the assessee.\n<\/p>\n<p>5. The reference so made stands disposed of accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Cit vs Gambhir Mal Pandiya (P) Ltd. on 12 March, 2003 Equivalent citations: 2003 133 TAXMAN 398 Raj ORDER On an application under section 256(2) of the Income Tax Act, 1961, the Tribunal was directed to refer the following question for our opinion : &#8220;Whether on the facts and in the circumstances [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,29],"tags":[],"class_list":["post-114703","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Gambhir Mal Pandiya (P) Ltd. on 12 March, 2003 - Free Judgements of Supreme Court &amp; 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