{"id":181656,"date":"1989-12-05T00:00:00","date_gmt":"1989-12-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ram-kishan-mal-ladha-singh-on-5-december-1989"},"modified":"2017-03-08T17:56:27","modified_gmt":"2017-03-08T12:26:27","slug":"commissioner-of-income-tax-vs-ram-kishan-mal-ladha-singh-on-5-december-1989","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ram-kishan-mal-ladha-singh-on-5-december-1989","title":{"rendered":"Commissioner Of Income-Tax vs Ram Kishan Mal Ladha Singh on 5 December, 1989"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Ram Kishan Mal Ladha Singh on 5 December, 1989<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 184 ITR 297 Delhi<\/div>\n<div class=\"doc_author\">Author: Kirpal<\/div>\n<div class=\"doc_bench\">Bench: B Kirpal, C Chaudhary<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Kirpal, J.<\/p>\n<p>1.  After hearing counsel for the parties, we direct the Tribunal to state the case and refer the following two questions of law to this court :\n<\/p>\n<p>&#8220;1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in deleting the addition of Rs. 68,421 made by the Income-tax Officer under section 41(1) of the Income-tax Act ?\n<\/p>\n<p>2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that the trade creditor recovering the sums due from the assessed from the broker who wrote off the dues in his books does not amount to cessation of liability in the hands of the assessed within the purview of section 41(1) of the Income-tax Act ?&#8221;\n<\/p>\n<p>2. There will be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income-Tax vs Ram Kishan Mal Ladha Singh on 5 December, 1989 Equivalent citations: 1990 184 ITR 297 Delhi Author: Kirpal Bench: B Kirpal, C Chaudhary JUDGMENT Kirpal, J. 1. After hearing counsel for the parties, we direct the Tribunal to state the case and refer the following two questions of [&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":[14,8],"tags":[],"class_list":["post-181656","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Ram Kishan Mal Ladha Singh on 5 December, 1989 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ram-kishan-mal-ladha-singh-on-5-december-1989\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Ram Kishan Mal Ladha Singh on 5 December, 1989 - Free Judgements of Supreme Court &amp; 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